Chartered Accountants Ireland CPD Requirements: A Member Guide

If you are searching for the Chartered Accountants Ireland CPD requirements, the short answer from the Institute's own CPD requirements page is this: under the input approach, members complete 70 hours per annum, of which at least 20 hours must be structured CPD. The page also describes an output approach and a combination approach. This guide walks through what the pages say, what they do not say, and where you need to check the detail yourself. For wider context on finding courses, see our overview of CPD training for finance professionals in Dublin.

We read the pages below on charteredaccountants.ie on 9 October 2026. None of them showed a "last updated" date. The footer on the pages we read says copyright 2020, and one page mentions changes "from 2024 onwards", so the content has clearly been revised since then, but we cannot give you a precise edit date.

Structured and unstructured, not "verifiable"

A note on terms before the numbers. Some bodies use "verifiable" and "non-verifiable" CPD. The Chartered Accountants Ireland CPD requirements page does not use those words. It uses structured and unstructured CPD, with separate guidance documents for each. The pages we opened do not define either term, so we cannot tell you here what counts as which. Check the Institute's CPD guidance before you log an activity.

The three approaches

According to the Institute's CPD requirements page (no edit date shown), members choose an approach and record which one they chose.

The page says the input requirement can be averaged over three years, but you must still do at least 20 hours of structured or unstructured CPD each year. For the output approach, the requirement is annual. If you change approach, you are responsible for meeting that approach's requirements each year. The page also provides downloadable input and output templates for recording your CPD.

Extra requirements for members in practice

The same page says members in practice need a minimum of 10 structured hours in each service area they practise. It lists the areas as Audit/Accounting, Investment Business, Insolvency Practice, Sustainability Assurance and Tax. A separate Institute page says additional requirements continue to apply to members holding Practising Certificates and to Responsible Individuals (statutory auditors).

For Responsible Individuals registered in Ireland, the Institute's RI CPD page says the IAASA CPD Guidelines came into effect on 1 January 2022 and apply to all statutory auditors in Ireland. It also says RIs must demonstrate compliance with those guidelines. That page does not state the number of hours or a declaration deadline, so go to the linked RI requirements and the IAASA guidelines for those.

Reporting: is there a deadline?

The CPD requirements page does not state a reporting deadline. What it does say about reporting is:

• From 2024 onwards, members other than practising certificate holders no longer complete an Individual Annual Return (IAR). Instead, membership renewal acknowledges CPD obligations.
• The Institute's CPD regulations guidance page says that paying the annual membership subscription, or permitting it to be paid on your behalf, counts as acknowledging compliance with CPD and the Code of Ethics, and that members generally will no longer have to submit the annual declaration for those matters.
• The same page says there are no changes to the circumstances in which members may apply for an exemption, but it does not list those circumstances.
• Compliance checks continue: a sample of member CPD records is selected for review each year. The page does not say how many, or what happens after a review.
• All Irish-registered Responsible Individuals are required to complete an annual declaration of compliance with their CPD obligations.

So even though most members no longer file an annual return, the obligation and the sampling still exist. Our suggestion: keep your records in a state you could produce on request. The pages we read do not say how long records must be kept.

Who the obligation applies to, and when it starts

The CPD requirements page says the obligation rests on all members under the Code of Ethics for Members, to maintain professional competence. It starts from the date you join as an associate, not when you pass your exams. It also says that if you were studying for your exams in the year in question you are unlikely to need to undertake any additional CPD, while if you had already finished your studies you must comply in full in the year you become a member. Read that against your own circumstances rather than assuming.

What to do with this information

These are our suggestions, not Institute rules:

• Our suggestion: decide your approach in January and write it down, as the page asks you to record which method you chose.
• Our suggestion: if you use the input approach, track structured and unstructured hours separately from day one, so you can see the 20-hour structured minimum at a glance.
• Our suggestion: members in practice should keep a simple table of structured hours per service area, because the 10-hour minimum applies in each area you practise.
• Our suggestion: if you work in financial services as well, check whether other CPD obligations stack on top, for example under the Central Bank's rules described in our guide to the Minimum Competency Code and CPD. Those are separate from your Institute obligations.

For members based in Dublin or anywhere else, the pages we read set out one set of requirements and do not describe a different rule by location. Whether a particular course counts as structured CPD is a question for the Institute's guidance, not for the course provider.

Learnsignal's offices are off Baggot Street in Dublin, and we offer in-person training from there. For current details, see our CPD pages.

Frequently asked questions

How many CPD hours do Chartered Accountants Ireland members need?

Under the input approach, the Institute's CPD requirements page says 70 hours per annum, of which at least 20 hours must be structured. The output and combination approaches do not have a fixed hour total on that page.

Can I average my hours over several years?

For the input approach, the page says requirements can be averaged over three years, but you must undertake at least 20 hours of structured or unstructured CPD each year.

Is there a CPD reporting deadline?

The pages we read do not state one. Most members no longer file an Individual Annual Return from 2024 onwards, but a sample of CPD records is still reviewed each year, and Responsible Individuals must complete an annual declaration.

What is the difference between structured and unstructured CPD?

The requirements page uses both terms and links to separate guidance for each, but does not define them on the page. Check the Institute's CPD guidance for the definitions.

Always confirm the current figures on charteredaccountants.ie before you plan your year, because these pages carry no edit date.