What counts as CPD for accountants?
CPD is learning that helps you maintain or develop the knowledge and skills needed for your work. Courses, webinars, conferences, technical reading, workplace learning and professional discussions can contribute when they address your learning needs.
The evidence you need depends on your body and CPD route. For ICAEW, verifiable learning needs independent evidence of completion, such as an attendance record or course certificate. Workplace learning and reading can also be verifiable when supported by appropriate evidence. Reflection explains what you learned, but does not replace independent evidence where that is required.
Follow your body’s rules for evidence and learning outcomes. There is no fixed verifiable proportion that applies to every accountant.
How many CPD hours do I need?
Professional-body requirements checked 11 September 2026.
Your CPD requirement depends on your professional body, role and route. There is no single annual hours requirement for all accountants.
ACCA
For the standard unit route, complete 40 units each calendar year, including at least 21 verifiable units. One unit equals one hour of relevant learning. Other routes and exemptions may apply.
ICAEW
Your role determines your category. The verifiable hours below are included in the total:
- Practice: category 1 — 40 total hours, including 30 verifiable; category 2 — 30 total, including 20 verifiable; category 3 — 20 total, including 10 verifiable.
- Outside practice: category 1 — 40 total hours, including 15 verifiable; category 2 — 30 total, including 10 verifiable; category 3 — 20 total, including 5 verifiable.
Include at least one hour of independently verifiable ethics training each CPD year. ICAEW’s year runs from 1 November to 31 October; different employer reporting years can be considered in its monitoring. Check its category guidance for your role, including exemptions and special provisions for certain voluntary charity roles.
Chartered Accountants Ireland
Choose an input-based, output-based or combined approach. Under the input-based approach, the requirement is 70 hours a year, including at least 20 structured hours. Practising members also need at least 10 structured hours in each service area in which they practise. These input requirements can be averaged over a rolling three-year period, but you must complete at least 20 hours of CPD, structured or unstructured, in each year.
The output-based approach focuses on demonstrating how you have met your learning needs and maintained competence each year. The combined approach uses both learning activity and evidence of outcomes. Record your chosen approach and check any additional requirements for your regulated work.
ICAS
ICAS uses an output-based approach, so there is no general minimum hours quota. Complete one hour of ethics CPD each year and record how your learning supports your professional development. Additional requirements may apply to regulated work such as audit or insolvency.
CIMA
CIMA does not prescribe a fixed number of CPD hours or units. Complete and record the learning you need to remain professionally competent.
Former CPA Ireland members
Chartered Accountants Ireland’s CPD requirements apply from 1 January 2025. Follow the Chartered Accountants Ireland guidance above, including any requirements for your regulated work.
Use the official guidance in the sources below to check your route, category, reporting period and any exemptions.
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: 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.
How do CPD options compare?
| Feature | Learnsignal CPD | Live webinars / conferences | Self-study (reading) |
|---|---|---|---|
| Format | On-demand video courses + structured plans | Scheduled live sessions | Articles, journals, books |
| Verifiable evidence | Certificate per course, auto-logged | Attendance certificate | Self-certified (often non-verifiable) |
| Cost | Flat monthly subscription | Per-event fee (often £100s) | Low to free |
| Flexibility | Anytime, any device | Fixed date and time | Anytime |
| Topic breadth | Technical, ethics, AI & tech — all bodies | Varies by event | Unlimited but unstructured |
| CPD tracking | Built-in log + downloadable record | Manual | Manual |
* Verifiable vs non-verifiable CPD rules vary by body — check your institute's requirements.
Quick answers
Does every accountant need CPD?
Members of ACCA, CIMA, ICAEW, ICAS and Chartered Accountants Ireland generally need to complete CPD under their body’s rules. Former CPA Ireland members follow Chartered Accountants Ireland’s requirements from 1 January 2025. Your obligations and any exemptions depend on your body and role. If you carry out regulated work, check the additional CPD requirements that apply to that work.
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 is learning supported by evidence that meets your professional body’s rules. A course certificate or attendance record may provide that evidence. Relevant learning without the required evidence may count as non-verifiable CPD where your body permits it. The required split varies by body and role; structured learning and output-based CPD follow their own criteria.
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?
There is no universal annual hours requirement for accountants. Professional bodies set their own CPD rules, including how to measure learning, what evidence to keep and when to report it. Use the requirements for your body and role rather than assuming that another body’s hours or evidence rules apply to you.