ICAG CPD Requirements 2026: 35 Hours a Year, 21 Verifiable

The Institute of Chartered Accountants, Ghana, known as ICAG, requires its members to complete at least 35 hours of learning or relevant professional development in a year, with at least 21 hours verifiable and at least 6 hours from ICAG-organised CPD. Members declare their hours online through the Members' Portal. This guide sets out what ICAG's 2024 CPD brochure says, how carry-forward works and where ICAG's own dates conflict. For other African bodies, see our ICPAK CPD guide and our CPD for accountants guide.

At a glance

The 35-hour rule

ICAG's 2024 CPD brochure sets a minimum of 35 hours of learning or relevant professional development activity in a year. The IFAC member page for ICAG, updated in April 2026, also refers to an annual 35-hour requirement, so the figure is consistent with a 2026 source. The brochure ties verifiable hours to evidence: its test is whether you can provide evidence that you undertook the learning activity.

Verifiable hours and ICAG-organised hours

At least 21 of the 35 hours must be verifiable, which leaves up to 14 hours that do not need documentary proof, such as reading. Of the total, at least 6 hours must come from CPD organised by ICAG itself. Plan the ICAG sessions early, because they are the one category you cannot replace with outside courses.

Carry-forward

If you complete more than 21 verifiable units in a year, ICAG allows you to carry up to 21 of the extra units into the next CPD year. Non-verifiable units cannot be carried forward. A newly admitted member cannot carry units forward in the year of admission, and CPD starts on 1 January after you become a full member.

Ethics

The brochure sets no separate ethics hour quota. It says ICAG will offer at least one free virtual CPD session on ethics and professional standards each year, and it notes that the Code of Ethics includes a fundamental principle of professional competence and due care. Attending the free session is a sensible way to cover ethics, but it is not a stated requirement.

Declaring your hours

Members submit the CPD declaration online through the ICAG Members' Portal. Members who are engagement partners have extra obligations under the brochure's reference to IES 8, including a second part of the declaration, so check that part if it applies to you. If you fall short, the brochure says to tick the shortfall box, after which ICAG contacts you and you make the hours good and file a replacement declaration.

Where ICAG's dates conflict

ICAG's brochure is internally inconsistent about the declaration date. One section says the declaration confirming the requirements is due by 1 January, and another says the annual declaration is due by 30 April. ICAG's older CPD page referred to a 30 April deadline for the 2019 return, which suggests 30 April is the practical date, but we cannot confirm that. Ask ICAG which date applies to you, and submit early.

Records and review

Keep your CPD record for three years. ICAG says it reviews records by sampling, and members who are selected send only their CPD record. A page on the Institute's 2026 policy proposal describes the current model as hours-based and proposes moving to outcomes-based verification by 2030, but that is a proposal and not an adopted change.

Consequences

The IFAC page says non-compliance may result in disciplinary measures, including suspension of membership. ICAG's brochure names no fine and does not link CPD to the practising certificate on the pages we read.

Frequently asked questions

How many CPD hours does an ICAG member need?

At least 35 hours a year, of which at least 21 must be verifiable and at least 6 must be ICAG-organised.

Can I carry unused hours forward?

Up to 21 extra verifiable credits can carry into the next year. Non-verifiable units cannot be carried forward.

Is ethics CPD compulsory?

The brochure sets no separate ethics hours, but ICAG offers at least one free ethics and professional standards session a year.

When is the declaration due?

ICAG's 2024 brochure states both 1 January and 30 April, so confirm the date with ICAG.

What if I fall short?

Tick the shortfall box in the declaration. ICAG contacts you, and you make the hours good and file a replacement declaration.

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. Confirm the current rules with ICAG before you plan your year.

Source: ICAG 2024 CPD brochure (icagh.org), ICAG's CPD calendar page, the IFAC member page for ICAG (updated April 2026) and ICAG's 2026 CPD policy paper, checked October 2026.