MIPA CPD Requirements 2026: 40 Units, 21 Verifiable
MIPA members on the unit route must complete 40 CPD units a year, at least 21 verifiable and 11 from MIPA events, and declare by 1 July, which is tied to membership renewal.
The Mauritius Institute of Professional Accountants, known as MIPA, asks most members to complete 40 units of CPD each year on its CPD unit route, where one unit equals one hour. At least 21 units must be verifiable, and at least 11 verifiable hours must come from MIPA events or events run with MIPA. Members declare their CPD for each calendar year by 1 July of the following year, and membership renewal, also due on 1 July, depends on the declaration. This guide sets out what MIPA publishes and what we could not confirm. See also our ICAG Ghana CPD guide and our CPD for accountants guide.
At a glance
| Requirement | What the rules say |
|---|---|
| Annual units | 40 units of CPD each year on the CPD unit route (one unit equals one hour) |
| Verifiable units | At least 21 of the 40 must be verifiable |
| MIPA events | At least 11 verifiable hours must come from MIPA events or events run with MIPA |
| Non-verifiable balance | The remainder can be non-verifiable, such as technical reading or on-the-job learning |
| Declaration | For each calendar year, by 1 July of the following year, online through the MIPA website |
| Renewal | Membership renewal, due 1 July, depends on completing the declaration |
| Review | MIPA may review members' CPD and select a sample |
| Consequences | MIPA can decline to renew a member who does not cooperate with a review |
The 40-unit rule
MIPA's CPD guide says most members follow the CPD unit route and complete 40 units a year. A learning activity counts as verifiable only if you can show that it was relevant to your career, explain how you applied it at work and provide evidence that you completed it. At least 21 of the 40 units must be verifiable.
The 11-hour MIPA requirement
At least 11 of the verifiable hours must come from events that MIPA organises, or that other organisations run in collaboration with MIPA. That is a practical constraint: a year of verifiable learning spent entirely with outside providers will not satisfy it. Check the MIPA events calendar early in the year.
Non-verifiable learning
The remaining units can be non-verifiable CPD, which MIPA describes as activities such as technical reading, on-the-job training, interaction with experts and research. Keep a short log of each activity with the date and the hours.
The declaration and renewal
Members declare CPD for each calendar year by 1 July of the following year, and can declare online through the MIPA website at any time. Membership renewal is also due on 1 July and, according to MIPA, is subject to completing the CPD declaration, so a late declaration can hold up renewal.
Review and consequences
MIPA says it may review members' CPD and select a sample of members. A member who does not cooperate, for example by not responding or not submitting CPD records, risks MIPA declining to renew their membership.
Practising certificates
MIPA's practising certificate rules require a member to satisfy MIPA's requirements for continuing professional development, and applications for a practising certificate must include evidence of CPD completed. We did not find a separate number of extra hours for practising members.
What we could not confirm
The MIPA CPD guide is undated and unversioned. We did not confirm a minimum number of ethics units, a carry-forward rule or a multi-year total. We could not check the Financial Reporting Council of Mauritius, so this guide says nothing about CPD for licensed auditors. Confirm the current rules with MIPA.
Planning your year
Book your MIPA-linked verifiable hours first, because 11 of the 21 must come from them. Then add verifiable hours from other providers and fill the remainder with logged reading and on-the-job learning. Declare well before 1 July so renewal is not delayed.
Frequently asked questions
How many CPD units does a MIPA member need?
Most members on the CPD unit route need 40 units a year, at least 21 of them verifiable.
How many hours must come from MIPA?
At least 11 verifiable hours must come from MIPA events or events run with MIPA.
When is the MIPA CPD declaration due?
By 1 July of the following year, and membership renewal on 1 July depends on it.
What happens if I do not cooperate with a review?
MIPA can decline to renew your membership.
Is there an ethics requirement?
We did not find a minimum number of ethics units on the MIPA pages we read.
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 MIPA before you plan your year.
Source: MIPA CPD guide and membership pages (mipa.mu), undated, and MIPA practising certificate rules, checked October 2026.
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