In accounting, continuing professional development (CPD) is the ongoing process of maintaining and enhancing the knowledge, skills and professional competence needed to do the job well. CPD requirements for accountants vary by professional body, type of work and personal circumstances, so no single training plan suits everyone.
Relevant accountancy CPD training starts with a learning need, not a course catalogue. Once a specific competence gap is identified, the right subject, technical level and format become far easier to choose. This article sets out what CPD training courses in accounting involve; how professional-body requirements shape training choices; and how individuals, firms and training managers can choose between courses, learning pathways and membership.
Mercia's courses and professional skills training help accountants stay technically up to date, meet CPD requirements and build wider business skills throughout their careers.
Key takeaways:
- Accountancy CPD training is one component of continuing professional development.
- Relevant CPD courses should support the knowledge, skills and ethical competence required for a professional's role.
- Professional-body requirements vary and should always be checked with the relevant official body.
- Learning needs and objectives should guide the choice of subject, technical level and format.
- Audit, tax, accounting, ethics and professional skills may all form part of an accountancy CPD plan when relevant.
- Face-to-face, live streamed and on-demand training suit different circumstances.
- Completing a course does not remove the need to retain evidence or reflect on learning where required.
- Firms should avoid imposing an identical development plan on people with different roles and responsibilities.
- The appropriate next step is to identify the need first, then choose and verify the relevant training route.
Table of contents
- What does CPD in accounting involve?
- How do professional requirements affect CPD training choices?
- From CPD requirement to learning objective
- Which accountancy CPD subjects should you consider?
- How to choose the right CPD training level
- Compare accountancy CPD training formats
- Choosing between individual courses, pathways and training membership
- Planning and managing CPD across an accountancy firm
- How to find suitable Mercia accountancy CPD training
- Common mistakes when selecting accountancy CPD training
- Next steps for your CPD
- Frequently asked questions
What does CPD in accounting involve?
CPD courses in accounting is the ongoing learning and development activity accountants complete to maintain and improve their professional skills and knowledge throughout their careers.
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CPD courses help accountants keep pace with changes in tax legislation, accounting standards, audit regulation and wider legislation, while building technical expertise in specialist areas. It also supports professional skills, including leadership, communication, business advisory and practice management.
Formal training, such as courses, webinars, workshops, conferences or qualifications, is one route to CPD, but it is not the only one. CPD is not limited to accountancy courses: any learning activity that develops relevant knowledge, skills or professional judgement can count, provided it addresses a genuine competence need.
Competence sits at the centre of CPD. For a training activity to count as effective CPD, it generally needs to be relevant to an accountant's current or anticipated role, responsibilities or development needs. A technically accurate course that does not address a real gap provides limited verifiable CPD value, even where it is accountancy-related.
Demonstrating effective learning means more than attending: it means showing that the knowledge gained has been understood, applied and used to improve professional performance. CPD hours logged should always be relevant to current and anticipated responsibilities, helping an accountant perform their existing role effectively while preparing for future duties, opportunities and challenges.
How do professional requirements affect CPD training choices?
Professional-body requirements shape which CPD training is appropriate, because accountants must meet the expectations of their professional body, employer and role, not a generic standard.
CPD and leadership
Different bodies set different CPD frameworks. Some set mandatory minimum hours; others take an outcomes-based approach focused on demonstrating that learning has maintained or improved professional competence. Some bodies also apply role-specific requirements to members whose responsibilities carry a higher level of public interest, risk or regulatory oversight.
Accountants who belong to more than one professional body need to check the requirements of each. Frameworks often overlap, but the rules, recording requirements and evidence standards are not always identical between bodies.
Mercia does not set professional-body requirements. Accountants should always confirm current CPD rules with their own professional body before finalising a training plan.
From CPD requirement to learning objective
A CPD requirement tells an accountant what to remain competent in; it does not automatically tell them which course to book. Turning a requirement into an effective learning objective means assessing it against real knowledge and role gaps, not simply logging hours against a category.
Accountants in practice should review their current role and expected responsibilities, then identify where technical, regulatory or professional gaps exist. Useful sources for this include performance feedback, quality review findings and changes in client work.
CPD update programme
This needs-based approach helps ensure CPD is both compliant with professional-body requirements and genuinely useful. Before choosing a course, accountants should be able to state a specific learning objective, such as which knowledge gap the training addresses and how they will apply it.
Effective CPD does not stop at completion: it should lead to a practical improvement in knowledge, skill or performance. It is worth considering in advance how learning will be applied and reviewed, rather than treating course completion itself as the end goal.
Which accountancy CPD subjects should you consider?
The right CPD subjects depend on an accountant's current role, future responsibilities and identified development needs, not a fixed curriculum.
Most accountancy CPD plans draw from a similar set of areas, used in different combinations depending on the individual:
- accounting and financial reporting;
- technical updates on new standards and guidance;
- regulatory and compliance updates;
- taxation;
- ethics and professional conduct;
- technology and data; and
- communication and management skills.
There is no single mix that suits every accountant. A tax specialist and an audit senior will draw on this list quite differently, and a manager moving into a leadership role may need more from communication and management than from technical update. What matters is that every subject chosen is genuinely linked to maintaining or improving competence for that person's current and anticipated responsibilities.
How to choose the right CPD training level
Choosing the right CPD training level starts with an honest assessment of existing knowledge, not the qualification title on the course. A course pitched too low wastes time; one pitched too high leaves gaps unfilled.
Is an annual update enough?
For accountants who already have strong foundational knowledge in a subject and simply need to stay current, an annual update course is often sufficient. It is not enough where the subject is new to the individual, or where a broader change in responsibility, such as taking on audit sign-off, needs deeper training first.
Should I choose introductory or advanced training?
This depends on existing knowledge and role seniority as much as job title. A newly promoted manager moving into a technical area for the first time may need introductory or intermediate training even several years into their career, while a specialist working daily in a niche area is likely to need only targeted or advanced updates.
How do I assess whether a course is relevant?
Relevance should be judged against the intended application of the learning: whether an overview is enough, or whether worked examples and practical application are needed, and whether the course is meant to support the current role or prepare for a future one. Course prerequisites and stated outcomes are a useful check, and should match the actual course content and description.
Should CPD prepare me for future responsibilities?
Yes, where appropriate. CPD training courses should support both current and anticipated duties, so accountants moving toward more senior or specialist roles can reasonably include forward-looking training in their plan, alongside CPD for their present responsibilities.
Compare accountancy CPD training formats
There is no single best CPD format: the right choice depends on how an accountant learns, how much interaction they need and how their working week is structured.
Is live or on-demand learning better?
Neither is universally better. Live formats support real-time questions and discussion; on-demand learning offers flexibility to fit training around client deadlines and personal schedules. Many accountants use a mix of both across a single CPD plan.
When is face-to-face training appropriate?
Face-to-face training suits subjects that benefit from extended discussion, case-based work or group interaction, and can work well for firm-wide training days.
Are webinars suitable for technical updates?
Live streamed sessions and webinars work well for technical updates, because a tutor can answer questions as changes are explained, while still reaching people working from different locations.
Which formats work for distributed teams?
On-demand and live streamed training both suit teams spread across multiple offices, since neither depends on everyone being in the same room at the same time.
Can several formats be used in one CPD plan?
Yes. Many accountants and firms blend face-to-face, live streamed and on-demand training across a single CPD plan, matching the format to the subject and time available rather than committing to one format for everything.
Mercia's current training options include face-to-face, live streamed and on-demand courses, alongside conferences and shorter e-learning and bite-sized formats.
Editorial note: format list verified against mercia-group.com on 18 September 2026 and should be reconfirmed before publication.
Choosing between individual courses, pathways and training membership
Whether an individual course, a structured pathway or a training membership is the right choice depends on the pattern of learning need, not simply on cost.
When is a single course appropriate?
A single course suits a one-off or immediate learning need, such as a specific technical update or a gap identified through a recent piece of client work.
When should a firm consider a membership?
A membership is worth considering where there is year-round technical updating to do, several related development needs across a team, or a need to plan training demand in advance rather than book course by course. Mercia's CPD Digital Membership gives eligible staff ongoing access to online CPD content, including live streamed and on-demand courses, for a minimum number of trainable individuals per firm; a separate Early Careers Digital Membership covers junior staff following early-career pathways.
What is the difference between a course and a learning pathway?
An individual course addresses one topic or update. A learning pathway groups several related courses together, usually to build competence across a subject area or career stage over time, such as an early-careers auditing series.
How should repeat learners assess their options?
Accountants and firms with recurring or year-round training needs should compare likely usage against what each option includes: how many courses are likely to be needed, which formats matter most, and whether team-wide tracking and assignment matter as well as individual access.
Membership inclusions, eligibility and pricing change, so the current Mercia training memberships page should always be checked rather than relying on this article for specifics.
Editorial note: membership details verified against mercia-group.com on 18 September 2026; reconfirm before publication and link to the live page rather than restating figures.
Planning and managing CPD across an accountancy firm
Firms co-ordinating CPD across a mixed team need a plan built around individual roles, not a single programme applied to everyone.
How can firms coordinate CPD across mixed teams?
Start by mapping each person's role, professional-body requirements and existing competence, then identify where needs are shared across the team, such as an accounting standards update, and where they are individual, such as a manager developing leadership skills.
Should every employee follow the same programme?
No. Firms should avoid imposing an identical development plan on people with different roles and responsibilities. A blanket programme risks giving some staff training they do not need while leaving genuine gaps unaddressed elsewhere.
How can training managers align learning with role needs?
Training managers can combine mandatory internal learning with individual objectives, then assign courses or hours by role, monitor completion against those assignments and review outcomes rather than just attendance.
What information should be monitored?
Firms should keep records that show what training was completed, whether it addressed an identified need, and any reflection or evidence required by the relevant professional body. Completing a course does not remove the need to retain appropriate evidence or reflect on learning where this is required.
Mercia's Learning Hub is built to support this kind of firm-wide oversight: it lets firms view CPD records in one place, assign mandatory courses or hours to individuals and teams, track completion against requirements, and set professional development objectives.
Editorial note: Learning Hub feature list verified against mercia-group.com on 18 September 2026; reconfirm feature names and availability before publication, as this distinguishes internal good practice from any regulatory obligation.
How to find suitable Mercia accountancy CPD training
The quickest way to find suitable Mercia CPD training is to start from the learning need identified earlier, then search or filter rather than browsing the full catalogue.
Mercia's Quick Course Finder is the starting point for individual course search, letting accountants look for training by subject and format rather than working through every course on the site. From there:
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check the date, technical level and stated learning outcomes of any course under consideration against the objective already identified;
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review whether a current programme or structured pathway covers several related needs more efficiently than booking courses individually;
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compare individual course booking against Mercia's training memberships where training needs are recurring or spread across a team; and
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consider the Learning Hub where a firm needs to manage, assign or monitor CPD across several people, rather than book training as individuals.
Course availability, formats and inclusions change, so details should always be verified on the relevant Mercia page immediately before booking.
Editorial note: page names and stated purpose verified against mercia-group.com on 18 September 2026.
Common mistakes when selecting accountancy CPD training
Most ineffective CPD comes down to a handful of avoidable mistakes, more often than a lack of good courses to choose from.
What makes CPD training ineffective?
CPD training tends to fall short when it is chosen for convenience rather than need, pitched at the wrong technical level, or treated as complete once attended rather than applied. Using outdated course or requirement information, and ignoring professional skills in favour of technical topics alone, are also common gaps.
Is course attendance enough?
Attendance alone is rarely enough. Confusing attendance with a learning outcome is one of the most common mistakes: applicable professional-body requirements may also expect relevance, a demonstrable learning outcome or a retained record, not just a certificate of attendance.
Can firms use one CPD plan for everyone?
No. Applying one plan to every team member, regardless of role, is a common and avoidable mistake, since professional-body rules and individual competence gaps are rarely identical across a team.
Why should course currency be checked?
Assuming all professional-body rules are identical, or relying on outdated course or requirement information, can lead accountants to select training that no longer matches current standards, legislation or their body's framework. Checking course currency and the latest official guidance before booking helps avoid this.
Next steps for your CPD
The route from CPD requirement to a booked course follows the same steps regardless of role or professional body:
- Check the applicable requirements with the relevant professional body.
- Identify role-relevant learning needs from performance feedback, quality review findings or changes in client work.
- Define a specific learning outcome for the training.
- Choose the subject, technical level and format that match that outcome.
- Compare a single course, a learning pathway or an ongoing membership.
- Complete the training, then record and reflect on the learning where required.
- Review future needs as role, regulation and client work change.
For related reading and next steps:
- complete CPD guide
- annual CPD planning guide
- audit CPD
- tax CPD
- online CPD
- course finder
- training membership
- Learning Hub
Frequently asked questions
Training should reflect the accountant's applicable professional-body requirements, current responsibilities, identified skills gaps and intended learning outcome. This might span technical accounting, tax or audit updates, ethics, or professional skills such as leadership and communication, but there is no single curriculum that applies to every accountant. Always confirm subject requirements with the relevant professional body.
No. CPD requirements can differ by professional body, membership status, role, route into the profession and other individual circumstances. Accountants belonging to more than one body should check each body's current framework directly, as recording and evidence requirements are not always identical.
Potentially, yes, provided the activity is relevant to the accountant's role and meets the conditions of their professional body's CPD framework. The format itself, whether online or in person, does not determine whether learning counts or is verifiable; relevance and evidence do.
Compare the level of interaction needed, scheduling flexibility, the complexity of the topic and whether questions are likely to come up during the session. Neither format is universally better: live training suits topics that benefit from discussion, while on-demand learning suits fitting training around other commitments.
Attendance can form part of the evidence, but many professional bodies also expect relevance to the role, a demonstrable learning outcome and a retained record. Accountants should check what their specific body requires, since evidence standards vary.
Map each person's role and applicable professional-body framework, identify which needs are shared across the team and which are individual, then assign suitable learning and monitor both completion and outcomes rather than attendance alone.
A membership may be worth considering where individuals or teams have recurring or varied training needs across the year. Compare likely usage, inclusions, exclusions, available formats and whether firm-wide management features, such as assigning and monitoring training, matter, against the current terms on Mercia's training memberships page.
Yes, where relevant. Skills such as communication, leadership, business advisory and practice management can form a legitimate part of a CPD plan alongside technical training, provided they are linked to the accountant's role or development objectives.
CPD plans should be reviewed periodically and whenever responsibilities, regulations, standards, client work or development objectives change, rather than on a single fixed schedule. Where a professional body prescribes a specific review frequency, that requirement takes precedence.
Mercia's Quick Course Finder is the fastest way to search current courses by subject and format, alongside the training programme and membership pages for firms with recurring needs.