Staying compliant with Association of Chartered Certified Accountants’ (ACCA) CPD requirements starts with understanding which route applies to you. ACCA continuing professional development (CPD) is the process of maintaining and developing the knowledge, skills and professional competence needed to perform your role effectively. While many members follow the standard unit route, CPD requirements are not universal and the obligations you need to meet will depend on your circumstances and the CPD route that applies to you.
Under the standard unit route, members are generally required to complete and record a minimum number of CPD units each year, including a proportion of verifiable learning. However, ACCA also offers alternative approaches for certain members, making it important to identify the correct route before assessing your annual requirements.
CPD is not simply a compliance exercise. It helps tax and accounting professionals keep their knowledge up to date, respond to regulatory and technical change, and demonstrate ongoing professional competence through relevant learning activities.
In this guide, we explain ACCA CPD requirements for units, verifiable learning and annual record keeping, outline how the different CPD routes work, and answer common questions about measuring, evidencing and recording professional development.
Important: ACCA is the official source of CPD requirements. Members should always refer to current ACCA Global guidance to confirm the requirements that apply to their individual circumstances.
Key takeaways
- ACCA CPD forms part of the wider discipline of accountancy continuing professional development, helping members maintain and develop the knowledge, skills and judgement needed for their professional roles.
- The CPD requirements that apply to an ACCA member depend on their individual circumstances and the CPD route they follow.
- Many members use the standard unit route, which currently requires 40 CPD units per year, including 21 verifiable units. However, this requirement is not universal and should not be assumed to apply to every member.
- Verifiable learning should be relevant to the member's role, capable of being applied in practice and supported by appropriate evidence.
- Effective CPD is driven by genuine technical, regulatory and professional development needs, not simply by the need to accumulate units before the year-end deadline.
- Maintaining a CPD record and completing an annual CPD declaration are related but distinct responsibilities, both of which may form part of a member's compliance obligations.
- Members with specialist responsibilities, alternative CPD routes or exceptional circumstances should consult current ACCA guidance to confirm the requirements that apply to them.
- Employers can support CPD planning, learning delivery and record management, but should not assume that all ACCA-qualified employees are subject to identical requirements.
- Once learning needs have been identified, members can select relevant subjects, formats and activities from the wider range of accountancy CPD training options available to support their professional development.
Table of contents
- What are ACCA’s CPD requirements?
- Which ACCA CPD route applies to you?
- How many ACCA CPD hours are required?
- What counts as verifiable learning for ACCA CPD?
- What is non-verifiable ACCA CPD?
- How should ACCA members plan relevant CPD?
- What ACCA CPD records and evidence should you keep?
- What is the ACCA annual CPD declaration?
- Do different rules apply in specialist circumstances?
- How can employers support ACCA-qualified staff?
- How to choose training that supports your ACCA CPD needs
- ACCA CPD checklist for year-round compliance
What are ACCA’s CPD requirements?
As part of ACCA membership, CPD is the process of maintaining and developing the professional competence needed to perform your role effectively, both now and in the future. ACCA requires members to keep their knowledge and skills up to date through relevant learning and development activities.
For most members, CPD is an annual requirement. However, the specific obligations that apply are not the same for everyone. ACCA offers several CPD routes, including the unit route, part-time or semi-retired route, ACCA Approved Employer route and, in some circumstances, an alternative route through another qualifying International Federation of Accountants (IFAC) member body. Choosing the correct route is therefore an essential first step in understanding your requirements.
CPD should be relevant to your professional responsibilities and future career development. Rather than focusing solely on recording CPD hours, ACCA's framework is designed to help members identify development needs, undertake appropriate learning and maintain professional competence throughout their careers.
New members do not normally complete CPD during their first calendar year of membership. Instead, the requirement begins on 1 January of the year after admission to membership. Members on ACCA's lifetime member register are exempt from both CPD and the annual declaration requirement.
Because requirements can vary according to circumstances, members should always refer to current ACCA guidance as the official authority on CPD compliance and membership obligations.
Which ACCA CPD route applies to you?
ACCA does not apply a single CPD requirement to every member. Instead, members follow one of several recognised CPD routes, depending on their circumstances and eligibility. Identifying the correct route is important because it determines how CPD is measured, recorded and declared.
The unit route is the standard route for members who plan and manage their own CPD activities. Under current ACCA guidance, members following this route complete and record CPD units, including a required amount of verifiable learning.
A separate part-time or semi-retired route may be available to eligible members with reduced working hours of 770 or fewer in a CPD year. However, working part-time does not automatically change a member's CPD obligations, and eligibility should be checked against current ACCA criteria.
Members employed by an ACCA Approved Employer may be able to meet their CPD requirement through their organisation's professional development programme rather than following the standard unit route. You can check whether your organisation holds this status using ACCA's Approved Employer directory.
In some cases, members who also belong to another professional accountancy body can follow that body's CPD programme instead, provided the organisation is a member of IFAC and its requirements comply with International Education Standard 7 (IES 7), the international CPD standard for professional accountants.
Additional CPD requirements may apply to certain practising members, audit professionals and those with specialist regulatory responsibilities. Because eligibility criteria and requirements can change, members should always verify their position using current ACCA guidance before selecting a CPD route.
How many ACCA CPD hours are required?
For members following the unit route, ACCA currently defines one CPD unit as one hour of professional development activity, so CPD units and CPD hours are effectively the same measure. The standard requirement is 40 CPD units per year, of which 21 must be verifiable and the remaining 19 can be non-verifiable. In addition, if you complete more than 21 verifiable units in a year, you can carry forward up to 21 of the extra units.
Verifiable CPD units are learning activities that are relevant to your role, can be applied in practice and are supported by evidence showing that the activity took place. Examples may include courses, webinars, structured training and other activities that meet ACCA's verifiable learning criteria.
Non-verifiable CPD units cover professional development activities where formal evidence is not required. Together, verifiable and non-verifiable learning should support the maintenance and development of professional competence.
Importantly, the 40-unit requirement applies to the standard unit route and should not be treated as a universal requirement for all ACCA members. Members who are eligible for another CPD route, such as the part-time or semi-retired route, the ACCA Approved Employer route or the IFAC body route, may have different compliance arrangements.
While knowing how many CPD hours you need is important, ACCA's approach is not simply about building up a total. CPD should address genuine learning needs, produce meaningful learning outcomes and help members remain effective in their current and future professional roles.
What counts as verifiable learning for ACCA CPD?
For members following the unit route, ACCA defines verifiable CPD using three key tests: the learning must be relevant to your professional role or development needs, you must be able to explain how it was applied in practice, and you must have evidence that the activity took place.
In other words, an activity is not automatically verifiable simply because time was spent on it. The learning should contribute to professional competence, relate to current or future responsibilities, and produce a clear learning outcome that can be used in practice.
A range of learning formats may qualify as verifiable CPD, including webinars, online CPD courses, structured workplace learning, formal training, professional discussion groups, technical articles and qualification programmes, provided they satisfy ACCA's relevance, application and evidence criteria.
Evidence typically demonstrates both participation and relevance. This may include attendance records, course materials, assessment results, reflective notes or other documentation showing what was learned and how it supports professional development.
Importantly, a certificate alone may not always settle the question of whether learning is verifiable. While a certificate can provide evidence that an activity was completed, members should also be able to demonstrate the relevance of the learning and explain how it has been applied to their work or development objectives.
For detailed examples of qualifying activities and evidence types, see our dedicated guide to verifiable CPD.
What is non-verifiable ACCA CPD?
Non-verifiable CPD is professional development that contributes to your knowledge, skills or competence but is not supported by the evidence required to meet ACCA's verifiable learning criteria. It remains a recognised part of CPD and can contribute towards the overall requirement for members following the unit route.
The key difference between verifiable and non-verifiable learning is evidence. Verifiable CPD must satisfy ACCA's tests of relevance, application and evidence, whereas non-verifiable learning does not require the same level of supporting documentation.
Non-verifiable learning should not be viewed as less important. Informal development activities can play a valuable role in maintaining professional competence, particularly when they help members stay informed about technical, regulatory and business developments relevant to their work.
Examples may include activities such as technical reading, research and professional listening, provided they support the member's learning and development needs. Whether an activity is treated as verifiable or non-verifiable will depend on the available evidence and the circumstances of the learning.
Although evidence retention requirements are generally associated with verifiable CPD, members should still maintain an accurate CPD record showing what learning was undertaken, when it occurred and how it contributed to their professional development.
As with all ACCA CPD activities, non-verifiable learning should be relevant to the member's current role, future responsibilities or identified development objectives, rather than undertaken simply to increase CPD unit totals.
How should ACCA members plan relevant CPD?
Effective ACCA CPD starts with professional development needs, not unit targets. ACCA's approach encourages members to assess their requirements, complete relevant learning and reflect on the outcomes, rather than treating CPD as a year-end compliance exercise.
A practical approach is to:
- Review your role and responsibilities, including any recent changes or planned career progression.
- Identify skills and knowledge gaps that could affect your effectiveness or future development.
- Set clear learning objectives linked to those development needs.
- Choose suitable learning activities, balancing technical knowledge, regulatory updates and wider professional skills.
- Complete and apply the learning in your day-to-day work where relevant.
- Reflect on the outcome, considering what was learned and how it improved professional competence.
- Record CPD units and supporting evidence where required for verifiable learning.
- Review progress before year end to ensure your CPD activities and records remain up to date.
Using CPD to support your career progression
CPD should usually be relevant to your current role, but it can also support future responsibilities, specialisms or career ambitions. For example, a tax professional moving into management may need a mix of technical, leadership and communication development. When responsibilities change, the CPD plan should be reviewed so that learning objectives continue to support ongoing professional competence and career growth.
What ACCA CPD records and evidence should you keep?
An effective ACCA CPD log should do more than list learning activities. It should demonstrate what you did, why you did it and how the learning supports your professional development. For each activity, record the activity name, date completed, CPD units claimed and whether it was classified as verifiable or non-verifiable CPD. ACCA also expects members following the unit route to document why the activity was selected, the learning outcome achieved and how the knowledge will be applied in current or future work.
Supporting evidence should be retained for verifiable activities. Depending on the learning undertaken, this could include certificates of attendance, course completion records, assessment results, webinar confirmations or other documentation showing that the activity took place. Your record should link this evidence to a clear reflective statement explaining the relevance and impact of the learning.
Members may be selected for an ACCA CPD review, during which they can be asked to submit their CPD records and supporting evidence through their myACCA account. Maintaining organised, review-ready records throughout the year makes this process significantly easier.
Most ACCA members must retain CPD records and evidence for three years. Longer retention periods may apply in certain jurisdictions and regulated roles, so members should check any additional requirements relevant to their circumstances.
What is the ACCA annual CPD declaration?
The annual CPD declaration is the process by which ACCA members confirm that they have met the CPD requirements that apply to their chosen route and circumstances. It forms part of ongoing membership compliance and is normally required each year.
Importantly, the declaration is not the same as a CPD record. Your CPD record contains details of the learning activities you completed, along with any supporting evidence required for verifiable CPD. The annual declaration is the formal statement submitted to ACCA confirming your compliance with the relevant requirements.
Members typically submit their declaration through the Professional Development area of myACCA. Current ACCA guidance states that declarations are due annually, with the submission deadline ordinarily falling on 1 January the following the CPD year.
If you are unable to meet your CPD requirement, you should not ignore the issue or wait until the deadline passes. Depending on your circumstances, you may be eligible for a different CPD route, need to address a CPD shortfall, or be able to apply for a CPD waiver through the Professional Development area of myACCA. To receive a CPD waiver you must have been away from work for at least one month, waivers are granted pro rata, and you still need to submit a declaration.
Because declaration processes, deadlines, exemptions and waiver arrangements can change, members should always use myACCA and current ACCA guidance as the official source for submitting declarations and confirming their compliance obligations.
Do different rules apply in specialist circumstances?
Yes. While ACCA CPD principles are consistent across membership, the specific requirements, routes and obligations that apply can vary according to a member's circumstances. This is why ACCA members should avoid assuming that a single CPD requirement applies to everyone.
Partners, practising members and audit professionals
For example, practising members, such as partners in accountancy firms, and members holding an audit qualification may be subject to additional expectations relating to the maintenance of competence in relevant technical specialisms. ACCA provides separate guidance for these groups.
Members working part-time or who are semi-retired may be eligible for an alternative CPD route, subject to ACCA's current eligibility criteria. Likewise, employees of an ACCA Approved Employer may be able to meet their requirement through their employer's professional development programme, although responsibility for CPD compliance remains with the individual member.
Members who also belong to another IFAC member body may be able to follow that organisation's CPD programme where ACCA's conditions are met.
Exceptional circumstances, including career breaks, illness or other health-related issues, may affect a member's ability to complete CPD. In some situations, ACCA allows members to apply for a CPD waiver through the myACCA Professional Development area.
New members are not normally required to begin CPD until 1 January following admission to membership, while lifetime members are exempt from both CPD and the annual declaration. In addition, ACCA may select members for a CPD review, requiring them to demonstrate compliance and provide supporting records where applicable.
For any specialist circumstance, current ACCA guidance should be treated as the authoritative source.
How can employers support ACCA-qualified staff?
Employers play an important role in supporting CPD, but they should avoid assuming that all ACCA-qualified employees are subject to identical requirements. A team with a range of qualifications may include staff following different professional body rules, CPD routes or specialist requirements. Training managers should therefore identify employees' professional memberships and confirm which CPD framework applies to each individual.
Rather than applying a universal CPD policy, firms should focus on helping employees achieve relevant learning outcomes. This starts with assessing role responsibilities, identifying skills gaps and agreeing learning objectives that support both professional competence and organisational needs.
Activities, resources and reviews
Effective support may include:
- Providing access to technical activities, regulatory and professional development activities relevant to employees' roles.
- Maintaining training records, systems and CPD resources that help staff retain evidence for verifiable CPD where required.
- Scheduling regular CPD reviews throughout the year rather than relying on year-end checks.
- Aligning learning programmes with business risks, regulatory changes and career development pathways.
Where an organisation holds ACCA Approved Employer status, eligible employees may be able to satisfy their CPD requirements through the employer's professional development programme instead of the standard unit route. However, Approved Employer status does not remove the individual's responsibility to comply with ACCA requirements or complete any required declarations.
The most effective approach combines organisational oversight with personal accountability, ensuring that CPD remains relevant, well-documented and aligned to each employee's professional obligations and development needs.
How to choose training that supports your ACCA CPD needs
When selecting accountancy training for ACCA CPD, start with a learning need rather than a unit target. Consider the knowledge, skills or regulatory developments that are most relevant to your current role, responsibilities or career plans. ACCA expects CPD activities to be relevant and capable of supporting professional competence, so the focus should be on outcomes rather than simply accumulating units.
Technical subjects should align with your area of practice, such as tax, audit, accounts preparation, financial services or practice management. It is also important to choose learning at the right level. An introductory CPD course may be suitable when entering a new area, while experienced practitioners may benefit more from advanced technical CPD covering legislative changes, complex scenarios or specialist developments.
Before booking, assess the learning objectives and delivery format. Live streamed learning, on-demand training and face-to-face courses can all contribute to CPD where they meet your development needs and provide appropriate evidence of participation. Consider practical factors such as accessibility, timing and opportunities for interaction.
You should also confirm what course evidence is provided. Certificates of completion, attendance confirmations or assessment records can help support verifiable CPD claims if required for review. However, members remain responsible for determining whether an activity is relevant to their CPD needs and for maintaining suitable records and evidence. ACCA does not automatically accept an activity simply because it is delivered by a particular provider.
Finally, record what you learned, how it applies to your work and any actions taken as a result, using any CPD resources or templates your employer provides. This reflection helps demonstrate the value of the learning and strengthens your CPD record.
ACCA CPD checklist for year-round compliance
Managing ACCA CPD is easier when approached as an annual cycle rather than a year-end exercise. Use this checklist to stay on track throughout the year:
- Confirm your membership status and CPD start date.
- Check which CPD route applies to you, such as the unit route, ACCA Approved Employer route or another eligible route.
- Review current ACCA guidance to ensure you understand the requirements that apply to your circumstances.
- Identify your development needs based on your role, responsibilities and future career plans.
- Set clear learning objectives linked to those needs.
- Choose relevant CPD activities that support the required knowledge and skills.
- Complete the learning and apply it in practice, recording any outcomes, improvements or actions taken.
- Record your CPD units as activities are completed rather than waiting until year end.
- Retain evidence for verifiable learning, such as certificates, attendance confirmations or assessment records.
- Review progress regularly to confirm your learning remains relevant and sufficient for your professional needs.
- Complete your annual CPD declaration through your myACCA account as required by ACCA.
- Keep records and evidence for the required retention period. Most ACCA members must retain CPD records for three years, although longer periods apply to certain regulated roles and jurisdictions.
Following this process helps ensure your annual CPD cycle remains focused on professional competence, supported by appropriate units, evidence, reflection and a compliant year-end declaration.
Frequently asked questions
Most ACCA members follow the unit route and must complete 40 CPD units each year, including 21 verifiable units and 19 non-verifiable units. One unit is equivalent to one hour of learning. Other CPD routes have different requirements depending on a member’s circumstances.
No. The 40-unit requirement applies to members following ACCA’s standard unit route. Alternative routes, including the part-time or semi-retired route, ACCA Approved Employer route and eligible IFAC body route, have different requirements. Members should identify the route that applies to them before calculating their CPD obligation.
For CPD to be verifiable, it must be relevant to your role or career, capable of being applied in practice and supported by evidence that the activity took place. ACCA applies these criteria regardless of the learning format. For more detail, see ACCA’s guidance on verifiable CPD activities and evidence requirements.
Yes. Webinars, online courses and other forms of online learning may contribute towards ACCA CPD where they are relevant to your development needs and supported by appropriate evidence. The format alone does not determine whether learning is verifiable.
A CPD record documents your learning activities, units, relevance, learning outcomes, reflection and supporting evidence. The annual declaration is the formal confirmation submitted through myACCA that you have met the requirements of your chosen CPD route. Recording activities does not replace the declaration process.
New members begin their CPD obligations from 1 January following the year in which they become a member. They do not need to complete CPD during their first calendar year of membership. ACCA’s current guidance should always be checked for the latest requirements.
Under current ACCA guidance, members may carry forward up to 21 additional verifiable units into the next CPD year if they exceed the annual requirement. Non-verifiable units cannot be carried forward, and units cannot be carried into a member’s first CPD year.
Members who cannot meet their CPD requirement due to exceptional circumstances should review ACCA’s current waiver process. Depending on the circumstances, a waiver of some verifiable CPD requirements may be available. Members should follow ACCA’s official guidance and application process rather than assuming a waiver will apply.