SAIPA CPD Requirements 2026: 40 Hours a Year, 20 Structured

The South African Institute of Professional Accountants requires its members to complete at least 40 CPD hours in each calendar year, 20 structured and 20 unstructured for a member with a single designation, according to its Continuous Professional Development Policy (clauses 8.3 and 8.4). Within the structured hours, every designation has set minimums in ethics, technology and financial reporting, and the professional accountant and tax practitioner designations add tax hours. You record hours on the MYSAIPA portal, and failing to comply can cost you your good-standing status and, in some cases, your SARS registered controlling body status. This guide sets out the numbers, the differences by designation, what the policy says about carry-over and exemptions, and what we could not confirm. For other African bodies, see our SAICA CPD guide, ICAG Ghana CPD guide and ZICA Zambia CPD guide.

At a glance

What the policy says

SAIPA's current policy is document PO57, Continuous Professional Development Policy, effective 24 July 2023. Clause 8.2 sets the reporting period as one calendar year, and clause 8.3 states the requirement as a minimum of forty CPD hours over a calendar-year cycle. The policy was due for review on 24 July 2025, and we found no later version, but we could not confirm that none exists. The document control number reads V5 while its header reads V6, so check which version SAIPA currently publishes.

Structured and unstructured hours

Structured hours are verifiable and compulsory: courses, seminars, webinars and similar activity with evidence of attendance. Unstructured hours cover things such as general reading and research. For a member holding one designation, 20 hours must be structured and 20 unstructured. A member holding two or more designations needs more structured hours, between 20 and 26 depending on the combination in Annexure A, with the unstructured share falling to match.

Mandatory categories

Annexure A fixes minimum hours by subject inside the structured hours. A professional accountant (SA) needs 4 hours of financial reporting, 4 of taxation, 2 of ethics, 2 of technology and 8 of other topics. A tax practitioner (SA) needs 4 hours of financial reporting, 10 of taxation, 2 of ethics, 2 of technology and 2 of other topics. Business rescue practitioners and business advisors have their own category hours. Structured hours must be current in every mandatory category, so a surplus of one kind does not cover a gap in another. The 2021 policy had no technology requirement, so older course checklists may be out of date.

Recording and deadline

Clause 7.1.3 requires members to record their hours and evidence regularly on the MYSAIPA portal. The policy itself states no general annual deadline; the 31 December submission date and the 31 January validation date appear only in SAIPA's FAQ. Hours from external providers stay pending until SAIPA's compliance unit verifies them, so do not wait until December to upload them. New members' hours are prorated and due by 31 December of the year they join.

Carry-over, deferment and exemption

Excess hours flow first to the other category and then to unstructured hours, and up to 10 hours can carry into the next year's other category, with carry-over processed at 31 December. Retired and non-practising members are exempt automatically under clause 13.1.1, and members practising abroad must provide a letter of good standing and a list of hours before 31 January each year. A member with a serious event can ask for deferment within three months, decided by the compliance unit; the 2021 policy allowed six months, so the rule has tightened.

Consequences of non-compliance

A non-compliant member loses good-standing status and must give the CPD Committee the cause and a plan to regain compliance. If non-compliance continues, the member is referred to the Disciplinary Committee, can be fined and can be suspended or struck off for up to one year. Where applicable, SAIPA may revoke the member's registered controlling body status with SARS, tell CIPC, and withdraw the right to sign annual financial statements or issue B-BBEE certificates. SAIPA's FAQ also warns that professional indemnity cover may be at risk.

Keeping evidence

Keep certificates, programmes and any letters from in-house presenters. The policy accepts a letter from the presenter or HR, or an affidavit, for in-house training. Because retention is not stated in the current policy, keep records for at least the three cycles that the earlier policy required. Our CPE tracking log template shows what to record.

What we could not confirm

The 2023 policy omits a retention period, the FAQ mixes webinar counts and refers to 2025 for 2026 benefits, and the policy is past its review date. Confirm the current figures with SAIPA, and compare with the wider picture in our professional body CPD and CPE requirements compared.

Frequently asked questions

How many CPD hours does SAIPA require?

40 per calendar year, with 20 structured and 20 unstructured for a single designation.

Which topics are compulsory?

Every designation needs ethics, technology and financial reporting hours; professional accountants and tax practitioners also need tax hours.

When must I submit my hours?

SAIPA's FAQ says by 31 December, with validation on 31 January. The policy itself states no general date.

Can I carry hours forward?

Up to 10 excess hours can carry into the next year's other category, processed at 31 December.

Are retired members exempt?

Yes, retired and non-practising members are exempt under clause 13.1.1.

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 policy with SAIPA before you plan your year.

Source: SAIPA Continuous Professional Development Policy (PO57, effective 24 July 2023), CPD requirements page and FAQs (saipa.co.za), checked October 2026.