ICMAP CPD Requirements 2026: 120 Hours in Three Years, 20 a Year

The Institute of Cost and Management Accountants of Pakistan (ICMAP) asks its members to complete at least 120 hours of relevant CPD in each rolling three-year period, with at least 20 hours in every year, and at least 60 of the 120 hours must be verifiable, according to its CPD policy. Members who hold or renew a Certificate of Practice need 30 hours in the calendar year. The annual declaration and supporting evidence must reach the CPD Section by 31 December. This guide sets out the hours, the way ICMAP counts them and the points where the policy page is unclear. For the other Pakistani body, see our ICAP CPD guide, for the wider picture read the professional body CPD and CPE requirements compared guide, and for qualification choices see our ACCA versus ICMAP comparison.

At a glance

The hours rule

The policy sets two tests at once. Across any rolling three-year period you must reach 120 hours, or an equivalent number of learning units, and in each single year you must reach at least 20 hours. Of the 120 hours, 60 must be verifiable, meaning there is evidence such as an attendance record or certificate. The page does not state a separate figure for non-verifiable hours, so we read the remaining 60 as the balance, but ICMAP does not say so in those words.

Different minimums by membership type

The yearly minimum depends on who you are. The policy table gives practising members who are renewing a Certificate of Practice 30 hours in the calendar year, new Certificate of Practice holders 20 hours, non-practising members 20 hours and overseas members 5 hours. People admitted as Associates and Fellows need 20 hours each at admission, and the Associate hours are described as cumulative. If you are not sure which row applies to you, confirm with ICMAP before the end of the year.

How ICMAP counts hours

Short courses, seminars, conferences and workshops count by actual duration, and a full day earns 8 hours while a half day earns 4. Degree courses and professional certifications count as accredited by an institute or university recognised by the Higher Education Commission, so a 3-credit-hour course earns 3 hours. A peer-reviewed research paper earns 8 hours and a published article or other relevant material earns 8. Registered e-learning counts for the actual time spent. Presenters and session chairs earn twice the actual time, and voluntary teaching earns one and a half times the session time, up to 20 hours a year. Council, committee and branch meetings count for the actual meeting time. Books, manuals and study packs earn 1 hour per page of technical content, up to 20 hours per release.

Self-certified reading

Reading you certify yourself counts at half the actual duration. The policy caps this at 30 hours over the first three-year cycle, with no more than 10 hours in any one year. Because it carries a ceiling, it cannot replace the verifiable hours. A sensible plan is to treat it as a top-up only.

Declaring your CPD

You file the annual CPD declaration form with your supporting evidence, and it must reach the CPD Section by 31 December each year. Branch councils keep attendance registers for events and send the details to the CPD Section within two weeks, and the CPD Section keeps member records. You should still keep your own certificates, since the declaration needs evidence. Our CPE tracking log template shows a layout you can adapt.

Exemptions and non-compliance

The policy lists members who are ill or incapacitated, retired from whole-time business, or on career breaks as exempt. The CPD Committee reviews non-compliance and, where it considers it appropriate, may refer the matter to the National Council. The page does not list fixed penalties or fees, so we have not stated any.

Dates the policy page gives

ICMAP's CPD policy page states two effective dates. The directive says it took effect on 10 February 2011, and the requirements section says the revised policy takes effect from 1 July 2019, approved by the National Council on 13 June 2019. We read 2019 as the current version, but the page does not say that it replaces the 2011 text, and we have not found a newer revision.

How it compares with ICAP

ICMAP and the Institute of Chartered Accountants of Pakistan are separate bodies with separate policies, so do not assume one set of rules applies to the other. Our ICAP CPD guide covers the Institute of Chartered Accountants of Pakistan separately. Members who hold both memberships need to meet each body's rules separately.

Frequently asked questions

How many CPD hours does an ICMAP member need?

At least 120 hours in each rolling three-year period and at least 20 hours in every year. Practising members renewing a Certificate of Practice need 30 hours in the calendar year.

How many hours must be verifiable?

At least 60 of the 120 hours over the three years must be verifiable.

When is the ICMAP CPD declaration due?

The declaration and supporting evidence must reach the CPD Section by 31 December each year.

Do overseas members need CPD?

Yes. The policy table sets 5 hours per calendar year for overseas members.

Does reading count as CPD?

Self-certified reading counts at half the actual duration, up to 30 hours over three years and 10 hours in any year.

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 your membership category and the current policy with ICMAP before you file.

Source: ICMAP CPD policy page (icmap.com.pk and icmainternational.com), the same policy on both sites, checked October 2026.