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

## CPD for Tax Professionals: Why It Matters Tax law changes constantly. Whether you work in personal tax, corporate tax, VAT, or international tax, staying current is both a professional obligation and a practical necessity. Most professional bodies governing tax professionals in the UK and Ireland mandate annual CPD — and 2026 is no exception. This guide covers the CPD requirements for the three main professional bodies relevant to UK and Irish tax professionals: CIOT, ATT, and ACCA. ## CIOT CPD Requirements 2026 The Chartered Institute of Taxation (CIOT) requires all Chartered Tax Advisers (CTAs) to complete **90 hours of CPD over a rolling three-year period**, with a minimum of **16 hours per year**. Key points: - At least 50% of CPD (45 hours over three years) must be **structured** — meaning formal, organised learning activities - The remaining hours can be **unstructured** (reading, reflection, informal learning) - All CPD must be **relevant to your role** and current practice areas - Members must maintain a CPD record and may be subject to random audit by CIOT Structured CPD activities include formal training courses, tax conferences, e-learning programmes with assessments, and accredited webinars. Unstructured activities include technical reading, study for further qualifications, and on-the-job learning. ## ATT CPD Requirements 2026 The Association of Taxation Technicians (ATT) requires members to complete a minimum of **90 hours of CPD per year**, with specific requirements depending on whether the member holds a practising certificate. Key requirements for ATT members: - **90 hours per year** for those in active practice - Minimum **30 hours of structured CPD** per year - CPD must be evidenced and recorded - Members with practising certificates may face additional requirements specific to their practice type ATT also requires members to include ethics as part of their annual CPD, reflecting the profession's obligations under the Professional Conduct in Relation to Taxation (PCRT) guidance. ## ACCA CPD Requirements for Tax Professionals 2026 ACCA members working in tax must meet ACCA's standard CPD requirements: - **Minimum 40 units per year** (where 1 unit generally equals 1 hour) - At least **21 units must be verifiable** - CPD must be relevant to your role — for tax professionals, this should include tax-specific content - Members holding ACCA practising certificates in tax have additional requirements ACCA's CPD framework is flexible and outcome-focused, allowing tax professionals to count a wide range of relevant activities. ## What Counts as Structured CPD for Tax Professionals? For all three bodies, structured CPD typically includes: - Formal tax training courses (online or in-person) - Accredited tax conferences and seminars - E-learning modules with assessments - Technical webinars delivered by professional bodies - Study for additional qualifications Tax-specific content — such as updates on Finance Act changes, HMRC guidance, Making Tax Digital developments, and international tax rules — is particularly valuable for meeting structured CPD requirements. ## How Learnsignal Can Help Learnsignal offers a growing library of CPD-eligible online courses covering tax, accounting standards, and professional skills. Our courses are structured, verifiable, and designed to fit around busy professional schedules. Explore our CPD catalogue and make sure you're meeting your 2026 requirements.