ACCA members and their CPD
ACCA members and their CPD: Access over 1,200 pages of resources to help you maintain your professional development.
Keeping your knowledge up-to-date and making a commitment to your continuing professional development (CPD) are important aspects of your professional career.
This can be a challenge, with ever-increasing commitments and tasks competing for our time. To help, we have a wide range of CPD resources available to you, that include:
- events and courses
- CPD articles
- Accounting and Business articles
ACCA members and their CPD: Topics and business sectors
You can easily filter our library of CPD resources by a wide range of topics and business sectors, to find items that are most relevant to you.
ACCA members and their CPD: CPD requirements
Like many professionals, you’ll complete continuing professional development (CPD) throughout your career. We’ll do everything we can to help.
Our approach to CPD is designed to help you maintain and develop the knowledge and skills you need to succeed in today’s dynamic and demanding business environment.
Who completes CPD?
If you’re active in the workplace, you should complete CPD on an annual basis.
Just joined? Please ensure that you’re participating in our CPD programme from 1st January after you became a member.
You don’t have to complete CPD if you’re on our retired register.
You may be eligible for a CPD waiver if your personal circumstances prevent you from participating fully in CPD.
Support and advice
We’re here to support you every step of the way. If you’re worried about any aspect of CPD, try our interactive CPD i-guide. It’s got answers to all the most commonly asked questions. Also, look out for CPD Direct (our regular member-only e-zine), which is filled with useful CPD ideas and tips.
Professional ethics lies at the heart of our CPD requirement. Our approach also fully complies with the CPD standard required by the International Federation of Accountants (IFAC), of which ACCA is a member.
CPD process – plan, do, review
We want you to gain as much value as possible from your CPD activity.
By planning your CPD carefully, you can identify the skills and knowledge you require to achieve your personal and professional goals.
We offer you a choice of CPD routes that are flexible for you. Select a route for more details:
CPD for practising members
All members, whether an individual or a firm*, must ensure that they:
- complete CPD in areas relevant to their work;
- maintain competence in professional ethics; and
- keep their business and finance knowledge up to date.
To safeguard our reputation for excellence, we ask you to maintain and develop your competence in technical specialisms, some of which may also count towards your annual CPD.
If you hold our practising certificate and audit qualification, please ensure that you maintain your competence in audit, even if you aren’t currently doing audit work.
You must also be able to justify why the amount of audit related CPD you have undertaken is sufficient to maintain your audit competence. This will be checked during an ACCA CPD review.
International Education Standard (IES) 8 (revised)
IFAC has issued International Education Standard (IES) 8, Professional Competence for Engagement Partners Responsible for Audits of Financial Statements (Revised).
IES 8 prescribes the professional competence that professional accountants are required to develop and maintain when performing the role of an Engagement Partner responsible for audits of financial statements.
Under the revised IES 8 professional accountants performing the role of an Engagement Partner will be required to develop and maintain professional competence that is demonstrated by the achievement of learning outcomes.
They will also be required to undertake CPD that develops and maintains the professional competence required for this role.
More information can be found on IFAC’s website
- holding our auditing certificate; and/or
- that are regulated by us to carry out exempt regulated activities in the UK; or
- hold our investment business certificate (Ireland)
should ensure that partners, directors and agents of the firm all comply with our CPD policy.
This applies to all individuals, including non-members, who are responsible for:
- the firm’s audit work; or
- carry out exempt regulated activities in the UK or investment business in Ireland (including providing advice to consumers on retail financial products); or
- arranging or offering to arrange retail products for consumers on behalf of the firm.
You’ll find more details in our guidance on CPD for practising members, which you can download from the ‘related downloads’ section of this page.
Keeping your CPD evidence
Please keep a record of your CPD for three years, just in case it’s needed for a CPD review.
To help you with your record-keeping, we’ve developed this page which will give you information on:
- guidance on recording your CPD
- recording tools and examples.
For your information we have included a handy document on what to do if you’re selected for CPD review in the “related downloads” section of this page as well as useful information on waivers and CPD for practising members in the “related links” section of this page.
Guidance on recording your CPD
How you record your CPD varies depending on the route chosen. Select each route for specific guidance.
Recording tools and examples
We’ve developed a range of tools to help you record your progress, along with examples of the types of activity that count as verifiable CPD.
ACCA members and their CPD
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