Verifiable vs Non-Verifiable CPD: What Counts and How to Record It

Verifiable CPD is learning you can prove: you hold a certificate, attendance record or other evidence that a third party could check. Non-verifiable CPD is relevant learning that you cannot evidence in the same way, such as reading technical updates or learning on the job. Most accountancy bodies count both, but they require a minimum amount of the verifiable kind. This guide explains the difference, shows how ACCA and ICAEW apply it, and covers how to record each type and where to find free verifiable CPD.

What is verifiable CPD?

Verifiable CPD is any relevant learning activity where you can show objective evidence that you completed it. ICAEW describes good evidence as objective, corroborated and retained: it is fact-based rather than self-asserted, a third party or system can confirm it, and you keep it in a form you can produce if asked. ACCA applies a similar three-part test, which we cover below.

Typical examples of verifiable CPD include:

• Online courses or webinars that issue a completion certificate
• Conferences, seminars and in-house training with an attendance record
• Professional qualifications and exams
• Delivering training or writing a technical article, where the published output is the evidence

What is non-verifiable CPD?

Non-verifiable CPD is learning that is relevant to your work but not backed by objective evidence. Examples include reading professional journals or technical updates, listening to podcasts, coaching and learning from colleagues on the job. It still counts towards your total, but it cannot be used to meet the verifiable minimum.

Verifiable vs non-verifiable CPD at a glance

How does ACCA treat verifiable CPD?

On the standard unit route, ACCA asks members to complete 40 relevant units of CPD each year. One unit equals one hour of development. At least 21 of those units must be verifiable, and up to 19 can be non-verifiable. Non-verifiable units do not need evidence.

ACCA counts learning as verifiable if you can answer yes to three questions: it was relevant to your career, you can explain how you applied it at work, and you can provide evidence that you completed it. Verifiable units above 21 in one year can be carried forward, up to 21 units, but not in your first CPD year. Non-verifiable units cannot be carried forward. ACCA also has separate routes, for example for members who work 770 hours or fewer in a CPD year, so check the ACCA site for your own route. Our guide to ACCA CPD requirements goes into more detail.

How does ICAEW treat verifiable CPD?

ICAEW's CPD Regulations, effective from 1 November 2023, set a minimum number of total and verifiable hours depending on your CPD category. The CPD year runs from 1 November to 31 October. As summarised in our ICAEW CPD guide:

Every member in scope also needs at least one hour of verifiable ethics training each CPD year. That hour counts towards the totals, not on top of them.

What about CIMA, AAT and other bodies?

Each body sets its own rules, so do not assume that ACCA's or ICAEW's numbers apply to you. CIMA's regulations set out its CPD obligations, and our CIMA CPD guide explains them. For technicians, see AAT CPD requirements. To understand how structured and unstructured learning relate to this split, read structured vs unstructured CPD, and for a wider view of what qualifies, what counts as CPD for accountants.

How do you record verifiable and non-verifiable CPD?

Keep one CPD log for the whole year and add each activity as you finish it. A useful entry has five parts:

1. The date and the activity
2. The time spent, in hours
3. What you learned and why it was relevant to your role
4. How you applied it at work
5. Whether it is verifiable, and where the evidence is stored

For verifiable CPD, save the certificate or attendance confirmation in the same folder as the log. For non-verifiable CPD, a short note is enough: what you read or did, and what changed in your practice. Record each item soon after you complete it. Rebuilding a year of CPD from memory the week before a deadline is where most gaps appear. ICAEW asks members to keep records for at least three years, so check your own body's retention period.

Where can you get free verifiable CPD?

Several professional bodies offer free learning to members, for example ICAEW's free ethics CPD course. Training providers also publish free units. Learnsignal's free CPD units are one place to start, and the full CPD course library covers audit, tax, financial reporting, ethics, AI and more, with completion certificates you can keep as evidence. Whatever you choose, check that the activity is relevant to your role and that your own body accepts it, because the relevance test applies to free and paid learning alike.

Frequently asked questions

Is a webinar verifiable CPD?

It is verifiable if you can show evidence that you attended, such as a certificate or attendance record, and the topic is relevant to your work.

Can I count reading as CPD?

Yes, as non-verifiable CPD under most regimes. It counts towards your total but not towards the verifiable minimum.

Can I carry verifiable hours into next year?

It depends on your body. ACCA allows verifiable units above 21 to be carried forward, up to 21 units, but not in your first CPD year. Check your own body's rules.

How is CPD different from CPE?

CPE is the term used for US CPAs, with its own credit rules. See CPE vs CPD for the differences.