CPD Requirements by Accounting Qualification — ACCA vs CIMA vs ACA vs CPA Ireland 2026

Continuing professional development (CPD) is a requirement for members of professional accountancy bodies, but the specific requirements vary between qualifications and bodies. Understanding how CPD requirements compare can help professionals understand their own obligations and how different bodies approach CPD. This guide compares CPD requirements across qualifications at a general level. For related material, see our guide on continuing professional development. Always check your own professional body's current requirements, as these vary and change.

Why CPD requirements vary

Different professional accountancy bodies each set their own CPD requirements for their members. While the underlying purpose is shared — ensuring members maintain and develop their professional competence — the specific approaches differ. Bodies may differ in how much CPD they require, how it's measured, what counts, and how it should be recorded and demonstrated. Some use particular frameworks or approaches to CPD. These differences reflect each body's own policies and the nature of its membership. For an individual professional, what matters most is understanding the requirements of your own body, since that's what applies to you. But understanding that requirements vary — and broadly how they can differ — provides helpful context, particularly for those who hold or are considering more than one qualification, or who simply want to understand the landscape. Always check the current, specific requirements of the relevant body, as these are the authoritative source and can change.

Common elements across CPD requirements

Despite the variations, CPD requirements across bodies tend to share some common elements, which often include:

• A requirement to undertake CPD — ongoing learning to maintain and develop competence.
• Relevance — an expectation that CPD is relevant to the professional's role and development.
• Recording — a requirement to record CPD undertaken.
• Demonstrating compliance — being able to show CPD has been done if required.
• An underlying focus on competence — the purpose of maintaining professional capability.

So while the specifics differ, the broad shape of CPD requirements — doing relevant ongoing learning, recording it, and being able to demonstrate it — is widely shared. The details of how each of these is defined and measured are where bodies differ.

How approaches can differ

Professional bodies can take different approaches to CPD in a number of ways. Some specify CPD in terms of a set amount (such as a number of hours or units), while others use more outcome- or reflection-based approaches focused on what's achieved rather than just time spent. Bodies may differ in what activities count as CPD and how broadly this is defined. They may have different recording and reporting expectations. And they may apply requirements differently depending on members' circumstances. These differences mean that two professionals with different qualifications might have quite different CPD obligations in practice, even though both are maintaining their competence. This is why it's so important to work from your own body's specific requirements rather than assuming they're the same as another's. Understanding that approaches differ helps avoid confusion, particularly for those navigating more than one set of requirements.

Managing your CPD requirements

Whatever your professional body, some principles help you manage your CPD requirements well. Understand your specific requirements — know exactly what your body requires, since this is what applies to you. Plan your CPD across the year rather than leaving it to the last minute, which makes meeting the requirements far easier. Do relevant, genuine CPD that maintains and develops your competence, rather than just chasing a target. Keep good records as you go, since recording is typically part of the requirement. Stay aware of any changes to your body's requirements over time. And if you hold more than one qualification, understand each body's requirements, since they may differ. Managing CPD this way ensures you meet your obligations and — more importantly — genuinely maintain the competence that underpins your professional value. Always check your body's current requirements directly.

Frequently asked questions

Why do CPD requirements vary between bodies?

Because each professional body sets its own requirements, reflecting its own policies and membership. They can differ in how much CPD is required, how it's measured, what counts, and how it's recorded.

What do CPD requirements have in common?

Most share a requirement to undertake relevant CPD, to record it, to be able to demonstrate compliance, and an underlying focus on maintaining professional competence.

How do approaches differ?

Some specify a set amount (like hours or units), others use outcome- or reflection-based approaches; bodies differ in what counts, recording expectations, and how requirements apply to different circumstances.

How do I manage my CPD requirements?

Understand your specific requirements, plan across the year, do relevant genuine CPD, keep good records, stay aware of changes, and understand each body's requirements if you hold more than one qualification.

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