CPD and CPE Requirements by Professional Body Compared (2026)

Accountants and finance professionals rarely hold just one credential, and every awarding body counts continuing education in its own way. Some set an annual hour target, some set a multi-year total, and a few ask for a reflective declaration instead of hours. This page puts the main professional bodies side by side so you can see the headline number for each, then sends you to the full Learnsignal guide for the detail. For the US state boards that license CPAs, use our CPA CPE requirements guide. For the UK and Ireland, see our comparison of ACCA, CIMA, ACA and Chartered Accountants Ireland CPD.

CPD and CPE requirements at a glance

Figures come from each body's own published rules, checked October 2026. Each linked guide names its source and flags anything we could not confirm. Rules change, so confirm with your body before you plan around a deadline.

CPD, CPE and CE: what the labels mean

The labels differ by region more than by substance. North American bodies usually say CPE (continuing professional education) or CE (continuing education), while UK, Irish, Australian and Asian bodies say CPD (continuing professional development). Our guide on CPE versus CPD covers the history. What matters in practice is how the body counts a credit. The CMA, CIA and CFP programmes use a 50-minute credit, for example. Always check the unit before you add up what you have done.

Fixed annual targets

The simplest rules give you a number each year. CMAs need 30 CPE hours a calendar year, CIAs need 40 (20 if non-practicing) and CFEs need 20 credits, at least 10 of them fraud-related. These suit people who want a clear finish line: you either have the hours by the deadline or you do not. The trade-off is that a bad year, for example from illness or parental leave, leaves little room unless the body allows carryover. The CMA guide explains the 10-hour carryover cap, and the CFE guide covers carryover and the 30-day extension.

Multi-year cycles with an annual floor

Several bodies set a total over a longer window and add a yearly minimum so that nobody leaves everything to the final month. CISA holders report at least 20 hours a year and 120 over three years. Enrolled Agents need 72 hours per three-year cycle with at least 16 in each year. HKICPA and ISCA both ask for 120 hours over a rolling three years with 60 of them verifiable and a yearly minimum of verifiable activity, and Chartered Accountants ANZ asks for 120 hours per triennium with 90 verifiable. The practical advice is the same everywhere: log hours as you go, because the verifiable proof is what an audit asks for.

Outcomes-based and declaration-led bodies

ICAS and SAICA take a different route. Neither sets a fixed number of general CPD hours. ICAS expects relevant, verifiable and measurable learning and a declaration at renewal, with at least one hour of ethics CPD a year from 1 January 2026. SAICA members complete an annual declaration and keep a reflective learning plan, although SAICA members who are tax practitioners registered with SARS also need 18 verifiable hours a year. If you hold one of these memberships, the work is in the record you keep, not in an hour count.

Rules that are changing

Three of the bodies above have announced changes. ISACA will introduce a new CPE policy on 1 January 2027, and HKICPA's new rules start on 1 December 2026, adding an annual ethics requirement and a structured-learning share. The CFP Board has announced an increase in required hours, and our CFP guide gives the dates. If you hold any of these credentials, read the relevant guide before your next reporting period starts, not after.

Holding more than one credential

A single course can often count towards more than one body, but not always. ISACA says hours can count towards more than one ISACA certification, and many accountants use the same ethics course for a state board and a credential. Do not assume this, though. Each body has its own rules on provider approval, subject matter, caps on self-study and how credits are reported. Keep one central log with the certificate, date, hours and subject for every activity, then map each entry to the bodies it satisfies at renewal time.

How to choose where to focus

Start with the earliest deadline, then the credential with the strictest proof requirement. A CFE with an anniversary-month deadline and a CMA with a 31 December deadline can fall in very different months, so a shared calendar helps. After that, check which rules carry a penalty. The CMA guide notes that falling short makes you delinquent and unable to use the designation, and ISACA revokes certification for holders who fail an audit.

Body-by-body guides

UK, Ireland and Europe: ICAEW, CIMA, AAT, CIPFA, IFA (Institute of Financial Accountants), AIA, ICB (bookkeepers) and MIA Malta.

Africa: ICAG Ghana, ICPAK Kenya, ICPAU Uganda, ICAN Nigeria, NBAA Tanzania, ZICA Zambia, BICA Botswana and MIPA Mauritius.

Asia and the Caribbean: Philippines CPA, ICAP Pakistan, ICMAP Pakistan, ICAN Nepal and ICATT Trinidad and Tobago.

US territories: Guam and US Virgin Islands. For the states, see the state-by-state section of our CPA CPE requirements guide.

Finance credentials: CGFM, CAMS, CTP, CAIA and CGAP.

Canada, India, Australia and South Africa. CPA Ontario, CPABC, CPA Alberta CPA Québec, CPA Manitoba, CPA Saskatchewan, CPA New Brunswick, CPA Nova Scotia and CPA Prince Edward Island for the Canadian provinces; ICSI and ICMAI for India; the Institute of Public Accountants in Australia; and SAIPA in South Africa.

CPE topic guides

If your question is about a rule rather than a body, start with our guides to carryover rules by state, self-study rules by state, deficiency, late reporting and extensions and waivers, exemptions and inactive status, nano-learning limits by state, and use our CPE tracking log template to keep your records.

Frequently asked questions

Which professional credential needs the most CPD hours?

It depends on the cycle you measure. On an annual basis the CIA asks for the most among the fixed-target credentials listed here, at 40 hours a year for practicing holders. Over three years, HKICPA, ISCA and Chartered Accountants ANZ all set 120 hours for the main membership grade.

Do any of these bodies not set an hours target?

ICAS and SAICA are outcomes-based and set no general number of hours, although each asks for a declaration and some specific items such as ethics. SAICA tax practitioners registered with SARS have a separate 18-hour requirement.

Can one course count for several credentials?

Sometimes. ISACA says hours can count towards more than one ISACA certification, but other bodies set their own rules on providers and subjects. Check each body before you rely on one course for two credentials.

Where do US state CPA rules fit in?

State boards of accountancy set CPA licence renewal rules separately from the credentials above. Our CPA CPE requirements guide and the state-by-state pages cover them.

How current is this page?

Figures were checked in October 2026 against each body's own published rules. Each linked guide states its source and what we could not confirm.

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.