ZICA CPD Requirements 2026: 40 Units, 21 Verifiable
ZICA members on the unit route need 40 CPD units a year, at least 21 verifiable, with up to 21 excess verifiable units carried forward and evidence kept for three years.
The Zambia Institute of Chartered Accountants, known as ZICA, asks members on the unit route to complete 40 units of CPD a year, of which at least 21 must be verifiable. One unit equals one hour of learning. Members file an annual CPD return, keep evidence for three years and may carry forward up to 21 excess verifiable units. This guide sets out the ZICA CPD policy, flags a three-year figure in a brochure that the policy does not repeat and lists what we could not confirm. See also our ICAZ Zimbabwe guide, our ICAG Ghana CPD guide and our CPD for accountants guide.
At a glance
| Requirement | What the rules say |
|---|---|
| Annual units | 40 units a year, one unit per hour |
| Verifiable units | At least 21 of the 40 |
| Non-verifiable units | The other 19 |
| Carry-forward | Up to 21 excess verifiable units into the next year |
| Evidence | Keep a portfolio for three years; the return does not need evidence attached |
| Return | An annual CPD return; we could not confirm the due date |
| Waivers | Career break, parental leave, long sickness, unemployment or heavy caring duties, normally for a month or more |
| Sanctions | From making up the shortfall to a caution, a fine, suspension or exclusion |
The 40-unit rule
The ZICA CPD policy says members on the unit route must complete 40 units a year, with one unit for each hour of learning. At least 21 of them must be verifiable, which leaves 19 that can be non-verifiable, such as private reading. The policy treats the year as the unit of measure.
Verifiable and non-verifiable units
Verifiable CPD is learning you can prove with a certificate, an attendance record or similar evidence. Non-verifiable CPD is self-directed learning that you cannot prove to the same standard. Plan the 21 verifiable units around courses and events, and let reading cover the rest.
Carry-forward
A member with more than 21 verifiable units can carry forward up to 21 excess verifiable units into the next year. Record the carried-forward units with the next year's evidence. The policy does not allow carry-forward of non-verifiable units.
The annual return and evidence
Members file an annual CPD return, sent towards the end of each CPD year. The return does not have to include evidence, but members must keep a portfolio for three years in case ZICA selects them for monitoring. We could not confirm the due date of the return.
Waivers
The policy allows a waiver for a career break, maternity or paternity leave, long-term sickness, unemployment or onerous caring duties for a close family member, normally for at least a month. A waiver covers verifiable units only, so you must still file the return and complete the 19 non-verifiable units.
Sanctions
Administrative steps include making up the shortfall or completing a set programme. Disciplinary steps include a caution or reprimand, a fine set from time to time, suspension or loss of the right to practise until CPD is met, and exclusion from membership. The policy reserves expulsion for a pattern of non-compliance.
The three-year figure
A ZICA membership brochure and member page refer to 120 hours in a three-year period. The CPD policy does not describe a three-year cycle and works annually. The sources therefore differ, and the safe course is to meet 40 units every year, which also meets 120 in three.
Ethics
The policy sets no separate ethics hours, but the annual return asks for a declaration that you have kept your knowledge of professional ethics up to date. Treat an ethics course as part of your verifiable units.
What we could not confirm
The policy PDF carries no date or version, and the ZICA CPD page has no date either, so we cannot confirm the policy is current. We could not confirm the return due date. Confirm the current rules with ZICA before you plan your year.
Planning your year
Spread the 21 verifiable units over two or three events, bank any surplus for next year, and log each activity when you finish it. That gives you the evidence you need if ZICA selects you.
Frequently asked questions
How many CPD units does a ZICA member need?
40 units a year on the unit route, of which at least 21 must be verifiable.
Can I carry units forward?
Up to 21 excess verifiable units can be carried into the next year.
How long must I keep evidence?
Three years.
Can I get a waiver?
Yes, for reasons such as a career break, parental leave or long sickness, but verifiable units only.
What happens if I do not comply?
Sanctions range from making up the shortfall to a fine, suspension or exclusion.
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 ZICA before you plan your year.
Source: ZICA CPD Policy (undated PDF, zica.co.zm), ZICA CPD page and ZICA membership brochure, checked October 2026.
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