What counts as CPD for accountants?
CPD activities fall into two categories. Verifiable CPD requires evidence — a certificate, attendance record, course completion log, or reflective summary. This typically covers online courses, accredited webinars, conferences, structured in-house training, professional exams, and CPD-tagged podcasts or articles. Non-verifiable CPD covers informal learning: reading technical literature, peer discussions, on-the-job problem solving, mentoring junior staff, or self-directed research. Most bodies require a minimum proportion to be verifiable (often around half). Activities must be relevant to your current role or planned career direction.
How many CPD hours do I need?
Annual CPD requirements by body. ACCA: 40 units (21 verifiable + 19 non-verifiable). ICAEW: 40 hours minimum with reflective documentation. Chartered Accountants Ireland: 40 hours (at least 16 verifiable). ICAS: at least 40 hours with reflection. CIMA: no fixed hours, but an annual declaration confirming relevant CPD has been completed. CPA Ireland: 40 hours (at least 20 verifiable). Specific splits and definitions vary by body and are revised periodically, so check your individual member regulations each year.
How do I record and submit CPD?
Each body provides an online CPD log or template. You record activity dates, topic, learning outcomes, time spent, category (technical / ethics / professional skills), and evidence where applicable. Most bodies require you to retain evidence for at least three years in case of audit. Annual declarations are typically tied to membership renewal — you confirm you've met your CPD requirements but don't usually submit your full log unless audited. ACCA, ICAEW, and Chartered Accountants Ireland provide dedicated mobile apps for logging on the go.
What happens if I miss my CPD?
Failure to meet CPD requirements can result in disciplinary action ranging from warnings to fines, suspension of membership, or removal from the register. If you hold a practising certificate, non-compliance can affect your right to practice. Most bodies offer recovery plans: if you fall short you may be required to complete additional CPD in the following period, often with a multiplier (for example, 1.5× the missed amount). Genuine reasons — parental leave, long-term illness — usually allow for adjusted requirements with prior notice.
How do I make CPD count for my career?
Strategic CPD planning pays off beyond compliance. High-impact focus areas for 2026: AI and automation in finance, sustainability reporting (CSRD, ISSB), data analytics, MiCA crypto compliance, IFRS 18 (the new presentation and disclosure standard), and emerging tax changes. Map your CPD to where you want to be in 2–3 years rather than just what's easy to log. Many bodies now publish guided CPD pathways for specialisms (sustainability, data analytics, ethics) — these tend to be more career-defining than generic technical updates.
Quick answers
Does every accountant need CPD?
Yes — if you're a member of any major accounting body (ACCA, CIMA, ICAEW, ICAS, Chartered Accountants Ireland, CPA Ireland, etc.) you're required to complete annual CPD to maintain membership. Even non-members in regulated roles (auditors, tax advisers, insolvency practitioners) typically face CPD requirements through their licensing bodies. Some unregulated bookkeeping roles don't formally require CPD, but most employers expect it.
Can I do all my CPD online?
Yes — most CPD is now online. Courses, webinars, video learning, and on-demand content all count, provided you can evidence the time spent and learning outcomes. Live online events qualify just as in-person ones do. The shift to digital was accelerated by COVID and all major bodies fully accept online CPD today.
How long do I need to keep CPD evidence?
Most bodies require you to retain evidence for at least three years. This includes certificates of completion, attendance records, course outlines, and reflective notes. Cloud-storing your CPD log makes it easy to produce if you're audited. Audits are typically random sampling — around 5–10% of members each year.
More common questions
What's the difference between verifiable and non-verifiable CPD?
Verifiable CPD has documented evidence — a certificate, attendance record, or assessment outcome — that proves you completed the learning. Non-verifiable CPD covers self-directed learning where the evidence is more informal: reading journals, discussions with colleagues, work-based learning. Most bodies require a minimum proportion of verifiable CPD (often around half) but both count toward your total.
Does work experience count as CPD?
Yes — work-based learning counts as CPD when you can articulate what you learned, not just what you did. New responsibilities, new systems, complex transactions, or project work can all count. The key is reflection: capture what you learned, why it mattered, and how it changes your practice. This is typically non-verifiable CPD unless your employer formally signs off on the learning.
What if I'm on maternity / paternity leave?
Most bodies allow CPD adjustment for parental leave, long-term illness, or other significant career breaks. You'll typically need to notify the body in advance and apply for a pro-rated CPD requirement. Some bodies require zero CPD during parental leave; others reduce the requirement proportionally.
Frequently asked
What are the highest-value CPD topics for 2026?
AI and automation in finance, sustainability reporting (CSRD, ISSB standards), data analytics, MiCA crypto regulations, IFRS 18 (the new presentation and disclosure standard), and emerging tax changes. Topics that map to where the profession is moving rather than just current technical updates.
Does CPD count if I'm working abroad?
CPD requirements follow your member body, not where you live. ACCA membership requires CPD wherever you are. If you work internationally, your CPD activities — online courses, regional conferences, local body events — all count toward your home body's requirement as long as they're relevant. Some international roles may require both your home body's CPD and a local jurisdiction's CPD.
Can I use Learnsignal courses for CPD?
Yes — Learnsignal's CPD courses are designed to be verifiable. You receive a certificate of completion for each course with the topic, learning outcomes, and time spent. The platform tracks your progress automatically so you can pull a CPD-ready summary at year-end.
Is there a single global CPD standard?
No. CPD requirements are set by individual professional bodies, each of which interprets the IFAC International Education Standards (IES 7 and IES 8) in their own way. IFAC sets the principles but doesn't enforce a single rule. The most common pattern across bodies is 40 hours per year with a verifiable / non-verifiable split, but the details vary.