Sustainability Assurance CPD for Accountants: What Counts in 2026

Sustainability assurance is moving from a niche specialism to something a growing number of accountants will be asked to do. With that comes a practical question: what CPD should you be doing if you work in this area, and will it count? This guide pulls together what professional bodies and standard-setters have said so far, and sets out a sensible way to plan your learning. It is general guidance. Always check your own body's current regulations for the exact rule that applies to you.

Why sustainability assurance now appears in CPD rules

CPD rules for accountants are mostly principles-based. They expect you to keep your knowledge and skills up to date for the work you actually do. When a new area of work arrives, regulators and professional bodies increasingly name it explicitly so that members cannot overlook it. Sustainability assurance is now in that position.

What Chartered Accountants Ireland says

Chartered Accountants Ireland revised its CPD Regulations with effect from 1 January 2025. According to the Institute, two points matter here:

• Regulation 4.6 now specifically lists sustainability assurance as a subject area. Members in practice who do this work should undertake CPD in it. The Institute presents this as an application of the general principle that you complete whatever CPD keeps you competent for your work.
• Sustainability Assurance Service Providers (SASPs) must follow separate CPD requirements set out in the Institute's Audit Regulations, covering assurance under the Corporate Sustainability Reporting Directive (CSRD). These took effect on 11 October 2024.

The Institute's article does not state a specific number of hours for sustainability assurance. For the general framework, see our guide to Chartered Accountants Ireland CPD requirements.

What ACCA says

ACCA's 2026 Rulebook changes touch sustainability assurance in two ways. In the Republic of Ireland Global Practising Regulations, sustainability assurance practical training can now be completed under direct supervision, and the rules on EEA and third-country auditors are clarified for the sustainability assurance route. In the Code of Ethics and Conduct, the new Part 5 standard on sustainability assurance (IESSA) and related changes take effect on 15 December 2026. ACCA adopts the IESBA Code unaltered.

Why the date of 15 December 2026 matters

The IAASB says ISSA 5000, the global baseline standard for sustainability assurance, is effective for periods beginning on or after 15 December 2026, although some jurisdictions set their own dates. The same page notes that the standard is designed for use by both professional accountants and non-accountant assurance practitioners, and that it is meant to be used alongside the sustainability-related ethics and independence standards from IESBA. In other words, assurance competence and ethics competence are expected to develop together. Our explainer on ISSA 5000 covers the standard itself.

What relevant CPD looks like

Because the rules are principles-based, there is no single approved list. A sensible plan covers these areas:

1. The assurance standard. Training on how an engagement is planned, performed and reported under ISSA 5000 or the national version your jurisdiction applies.
2. Ethics and independence. The sustainability-related ethics and independence requirements, including the new IESSA provisions.
3. The reporting framework you are assuring. If your clients report under a particular sustainability framework, you need to understand what is being reported before you can assure it. Our guide to ESG and CSRD training for accountants is a good starting point.
4. Data, controls and evidence. Sustainability information often comes from systems that finance teams have not traditionally audited. Training on evidence, controls and data quality is directly relevant.

Recording your CPD

Whatever your body, keep a record that links each activity to the work you do. Note the date, the provider, the duration and what you learned or changed as a result. If your body distinguishes between verifiable and non-verifiable activity, our explainer on verifiable and non-verifiable CPD shows how to classify each type. Keep certificates and attendance records so you can evidence your hours if you are asked.

Who should act now?

A note on keeping the plan proportionate

You do not need to become a sustainability specialist overnight. If you are not yet doing assurance work, a proportionate plan is a few hours a year on the basics, scaled up as soon as you move towards an engagement. If you are already involved, treat sustainability assurance as its own line in your CPD plan, with objectives, evidence and a review point, rather than letting it sit under general technical updates.

Frequently asked questions

Is there a set number of CPD hours for sustainability assurance?

Chartered Accountants Ireland's article on the 2025 changes does not give one. The expectation is that your CPD keeps you competent for the work you do. Check your own body's regulations for any specific figure.

Does sustainability assurance CPD count as verifiable?

That depends on your body's definitions. Planned, relevant learning with evidence, such as an accredited course, is normally the strongest evidence.

Do I need to do this if I only prepare sustainability reports?

The explicit CPD references are aimed at members who carry out assurance. Preparers should still keep their knowledge current under the general CPD principle.