ICPAK CPD Requirements 2026: 40 Hours a Year, 25 Structured
ICPAK members need at least 40 CPD hours a year, or 120 over three years, with at least 25 structured and 15 unstructured hours in a year.
The Institute of Certified Public Accountants of Kenya, known as ICPAK, tells members they need a minimum of 40 CPD hours in a year or 120 CPD hours in the last three years of membership. Within a year, ICPAK asks for at least 25 structured hours and 15 unstructured hours. Falling behind on CPD can affect your good standing, and from 1 July 2025 members seeking certificates of good standing must also pass an ethics and compliance test, according to IFAC. This guide sets out what ICPAK publishes, how structured and unstructured hours are defined and what we could not confirm. For other African bodies, see our ICAG Ghana CPD guide and our CPD for accountants guide.
At a glance
| Requirement | What the rules say |
|---|---|
| Hours | A minimum of 40 CPD hours in a year, or 120 hours in the last three years of membership |
| Annual split | At least 25 structured hours and 15 unstructured hours |
| Structured CPD | Events you attended that earned a certificate |
| Unstructured CPD | Learning from profession-related reading or writing |
| Good standing | You can show as not in good standing if you are behind on CPD hours or annual subscriptions |
| Membership | Membership can end through a disciplinary process or through failure to meet member obligations over two years |
| Ethics and compliance test | From 1 July 2025, members seeking certificates of good standing must pass a mandatory test (IFAC) |
The 40-hour rule
ICPAK's FAQ says members need a minimum of 40 CPD hours in a year or 120 CPD hours in the last three years of membership. That wording gives members two ways to meet the rule: 40 each year, or a rolling 120 across three years. ICPAK's FAQ does not say which test applies first if the two give different answers, so aim for 40 every year, because that satisfies both.
Structured and unstructured hours
Within a year, the FAQ asks for at least 25 structured hours and 15 unstructured hours. It defines structured CPD as events you attended that earned a certificate and unstructured CPD as learning from profession-related reading or writing. A conference, workshop or webinar with a certificate is structured. Reading a technical standard or writing an article for a professional journal is unstructured.
Good standing
The FAQ says a member's status can show as not in good standing if the member is behind on CPD hours or annual subscriptions. A good-standing letter is needed to access member value-adds. The practical point is that CPD and subscriptions are checked together, so a gap in either can leave you without the letter when you need it.
When membership can end
The FAQ says membership can end through a disciplinary process or through failure to meet member obligations over a period of two years. The page does not give further penalties for a CPD shortfall, so we cannot say whether a single short year leads to a sanction. Treat a two-year gap as the point of real risk.
The ethics and compliance test
IFAC's member page for ICPAK, updated in April 2026, says that from 1 July 2025 members seeking certificates of good standing must pass a mandatory ethics and compliance test. We did not find a description of the test on the ICPAK pages we could read, so check ICPAK for how to sit it and whether it counts toward your CPD hours.
What we could not confirm
ICPAK's CPD policy document could not be read by our research tools, so we cannot state the cap on any category of structured CPD, the declaration method, any deadline or whether the practising certificate is linked to CPD. A 2026 induction presentation for new members repeats the 25 structured and 15 unstructured split, but we could not confirm its date. Please confirm these points with ICPAK.
Planning your year
Because ICPAK defines structured CPD as certificate-bearing events, collect and file every certificate. For the 15 unstructured hours, keep a short log of what you read or wrote, with the date, the topic and the time spent. Split the year into quarters and aim for about ten hours in each, so no quarter is empty.
Frequently asked questions
How many CPD hours does an ICPAK member need?
A minimum of 40 CPD hours in a year or 120 hours in the last three years, with at least 25 structured and 15 unstructured hours in a year.
What counts as structured CPD?
ICPAK's FAQ defines it as events you attended that earned a certificate.
What counts as unstructured CPD?
Learning from profession-related reading or writing.
What happens if I am behind on CPD?
Your status can show as not in good standing, and membership can end after failure to meet member obligations over two years.
Is there an ethics test?
IFAC says that from 1 July 2025 members seeking certificates of good standing must pass a mandatory ethics and compliance test. Check ICPAK for details.
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 ICPAK before you plan your year.
Source: ICPAK FAQs (icpak.com), the ICPAK 2026 new members induction presentation and the IFAC member page for ICPAK (April 2026), checked October 2026.
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