CPD Requirements by Accounting Qualification — ACCA vs CIMA vs ACA vs CPA Ireland 2026
A practical comparison of CPD requirements across the main UK and Irish accounting qualifications. Covers ACCA, CIMA, ICAEW ACA, AAT, and Chartered Accountants Ireland CPD rules for 2026.
If you hold multiple professional qualifications — or are choosing which body to qualify with — understanding the CPD obligations attached to each membership matters. This guide compares CPD requirements across the main UK and Irish accounting bodies in 2026.
CPD Requirements Comparison at a Glance
| Body | Annual Requirement | Verifiable Minimum | Ethics Requirement | Approach |
|---|---|---|---|---|
| ACCA | 40 units (hours) | 21 units (hours) | Included within 40 units | Units-based |
| CIMA (CGMA) | No fixed hours | Majority should be verifiable | Ethics within competency framework | Competency-based |
| ICAEW (ACA) | ~40 hours recommended | Must be demonstrable | Ethics as part of competence | Principles-based |
| AAT (MAAT/FMAAT) | Varies by grade | Required | Ethics within CPD scope | Units-based |
| Chartered Accountants Ireland | ~40 hours recommended | Majority verifiable | Ethics within competence | Principles-based |
ACCA CPD: Unit-Based Precision
ACCA's unit-based system (1 unit = 1 hour) provides clear targets: 40 units total, 21 verifiable. The annual CPD declaration means members must confirm compliance every year. ACCA audits a sample of members' records annually. The main advantages: clarity (you know when you've met the requirement) and flexibility (wide range of topics count).
CIMA CPD: Competency-Led Flexibility
CIMA's competency-based approach requires members to identify their development needs and plan learning accordingly. There is no hours floor, which gives flexibility but also means members must exercise professional judgement about adequacy. CIMA audits members' records against the four-step CPD cycle (Identify, Plan, Act, Reflect). CPD that doesn't connect to competency needs may not satisfy an auditor.
ICAEW CPD: Principles and Practice
ICAEW's principles-based approach emphasises the application of learning in practice. The 40-hour benchmark is a guide, not a hard rule. ICAEW's CPD monitoring focuses on quality and application, not just quantity. Members must demonstrate that CPD has maintained their competence, not just that they accumulated hours.
Dual Members: Managing Multiple CPD Obligations
CPAs holding multiple qualifications — ACCA and ICAEW, or CIMA and AAT — need to manage CPD obligations across bodies. Good news: learning that is relevant to your role typically satisfies multiple bodies' requirements simultaneously. A financial reporting update course counts for ACCA, CIMA, and ICAEW alike. Learnsignal CPD courses are recognised across all major UK and Irish bodies, so dual members can meet obligations efficiently.
Frequently Asked Questions
Which body has the strictest CPD requirements? ACCA has the most clearly defined minimum (40 units, 21 verifiable, annual declaration). CIMA and ICAEW give more flexibility but also expect members to exercise professional judgement about adequacy.
Does CPD from one body count toward another? Learning can count toward multiple bodies if the content is relevant. A Learnsignal CPD certificate is recognised by ACCA, CIMA, ICAEW, AAT, and Chartered Accountants Ireland.
Further Reading
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Learnsignal Education Team
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