HKICPA CPD Requirements 2026: 120 Hours, New Ethics Rules From December

The Hong Kong Institute of Certified Public Accountants (HKICPA) requires members to complete at least 120 hours of relevant professional development activity in each rolling three-year period, of which 60 hours must be verifiable, with at least 20 hours in each year. The reporting period for each year begins on 1 December. New rules announced in January 2026 add a minimum of two verifiable ethics hours each year for all members, which take effect in the cycle starting on 1 December 2026. This guide covers the current rules, those changes, and what we could not confirm. For the qualification route, see our HKICPA qualification explainer.

At a glance

120 hours on a rolling basis

The HKICPA says members must complete at least 120 hours of relevant professional development in each rolling three-year period, of which 60 hours must be verifiable. At least 20 hours of relevant activity must be completed in every year. The other 60 hours can be non-verifiable. We did not find a separate yearly minimum for verifiable hours alone, so plan on spreading your verifiable hours across the three years.

Who must comply

The requirement applies to all members except those who are exempt. The Institute can exempt a member who is not doing accountancy or related work and does not plan to for a significant period, and applications go through the MyCPA portal and are decided case by case. Exemptions are not granted to practising certificate holders, Specialist Designation holders, responsible persons of registered public interest entity (PIE) auditors or company directors, and exemptions from other bodies are not recognised. The Institute says residing or working overseas does not qualify you for exemption.

Extra duties for some members

Responsible persons of registered PIE auditors need 5 verifiable hours a year on PIE engagements, and Specialist Designation holders need 5 verifiable hours a year in their specialist subject. Both count towards the 60 verifiable hours.

Changes from December 2026

The HKICPA announced in January 2026 that all members must complete at least two verifiable hours of ethics-related CPD a year. Practising certificate holders and responsible persons of registered PIE auditors must also complete at least five verifiable hours a year on accounting or auditing topics. At least 50% of the 60 verifiable hours, which is 30 hours, must be structured learning in each rolling three-year period. Caps on non-verifiable activities are removed, caps on some verifiable activities stay, and the total stays at 120 hours. The changes apply from the cycle that starts on 1 December 2026, except for ethics CPD for practising certificate holders and PIE auditor responsible persons, which took effect on 1 December 2025.

Declaring and keeping records

Members submit the Annual Return online when they renew, and it includes the CPD declaration. Exempt members confirm that they still qualify. Members must keep records and documentary evidence of verifiable CPD for at least five years. Each year the Institute audits a percentage of the membership, and selected members return a CPD record form with evidence and a statement of relevance.

Consequences

If a member does not meet the requirements, the Institute says an application to renew membership will not be granted. Missing the declaration deadline means the member is treated as not complying. Repeated non-compliance may lead to revocation or refusal of renewal, and the member's name is removed from the register.

Planning a year

Put the new ethics hours in your diary early, because they start with the December 2026 cycle. Check the structured-learning share, since half of your verifiable hours must now come from structured learning. Keep every certificate, because only verifiable hours need evidence and they are the ones the audit tests.

What we could not confirm

The HKICPA pages we read do not say whether the ethics hour for members other than practising certificate holders and PIE auditor responsible persons starts in December 2025 or December 2026. The January 2026 article and the later technical news suggest December 2026. A page titled New CPD requirements from December 2025 is linked from the main page, and we did not read it. We also could not confirm the position of retired members, since the exemption rules mention only members who do no accountancy work. Please check the HKICPA before you rely on those points.

Frequently asked questions

How many CPD hours do HKICPA members need?

At least 120 hours in each rolling three-year period, with 60 verifiable and at least 20 in each year.

When does the HKICPA CPD year start?

The reporting period for each year starts on 1 December.

What is changing from December 2026?

All members must complete at least two verifiable ethics hours a year, and at least half of the verifiable hours must be structured learning.

Can I be exempt if I live overseas?

No. The Institute says living or working overseas does not qualify you for an exemption.

How long must I keep CPD records?

The Institute says at least five years for verifiable hours.

Finding courses that count

Learnsignal publishes accounting, tax, audit, ethics and finance courses in its CPD and CPE library. Before you pay for any course, check the awarding body's own rules on what it accepts, and keep the certificate and the course details. For comparison with other bodies, see CPD for accountants and ACCA CPD requirements.

Source: HKICPA CPD requirements page, CPD FAQ (last updated November 2025), A Plus article on CPD changes (30 January 2026) and Handbook Update No. 335 (hkicpa.org.hk), checked October 2026.