CPD Requirements for Tax Professionals 2026: CIOT, ATT, and ACCA

CPD Requirements for Tax Professionals: CIOT, ATT, and ACCA

Tax professionals face CPD obligations that vary depending on which professional body they hold membership with. Whether you're a CTA, an ATT member, or an ACCA member specialising in tax, here's what you need to complete each year.

CIOT (Chartered Institute of Taxation) CPD Requirements

CIOT members — Chartered Tax Advisers — are required to complete a minimum of 30 hours of structured CPD per year, with at least 16 hours directly relevant to their tax work. CIOT uses an outcomes-based approach: the emphasis is on maintained or improved competence, not simply clocking hours. Members must maintain a CPD record and reflect on how their learning has been applied in practice.

ATT CPD Requirements

ATT members are required to complete a minimum of 30 hours of CPD per year. The ATT emphasises that CPD should be relevant to the member's role and area of tax practice. For members who hold both ATT and CIOT membership, the requirements are fulfilled jointly — completing 30 relevant hours satisfies both bodies.

ACCA CPD Requirements for Tax Specialists

ACCA members — including those specialising in tax — must complete 40 CPD units per year (minimum 21 verifiable). There is no specific standalone tax CPD requirement for ACCA, but members working in tax should ensure their CPD is relevant to their practice. Tax-focused CPD — Finance Act updates, VAT changes, international tax — counts fully towards ACCA's verifiable unit requirement.

What Counts as CPD for Tax Professionals?

• Attending tax seminars, webinars, and conferences
• Completing online tax courses with a certificate
• Reading technical tax journals (non-verifiable)
• In-house tax training
• Studying for additional tax qualifications

Finance Act CPD

For tax professionals, staying current with annual Finance Act changes is a core CPD requirement. Courses covering the latest Finance Act, corporation tax changes, R&D credit updates, and cross-border tax developments are particularly valuable and directly relevant.