How to Record and Evidence Accountancy CPD

Recording and evidencing accountancy CPD is vital. Records should be clear and demonstrate what was learned and how it supports professional competence. 

CPD records are important as they provide evidence of ongoing learning and professional development, showing that they are maintaining and improving the knowledge and skills needed for their role. CPD recording is a part of the wider professional development cycle. Here we consider how to record CPD. 

Good practice

CPD recording is an important part of wider professional development because it turns ongoing learning into a structured, reflective process. By documenting learning activities, professionals can identify what they have learned, evaluate how it has improved their knowledge or skills and recognise areas where further development is needed.

A simple list of courses alone doesn't provide evidence of training or learning because it only shows what activities were completed. It doesn't show how knowledge or skills developed or how the learning was applied in practice. 

Different accountancy professional bodies set their own CPD requirements and outline how to record CPD, so the amount and type can vary. Some prescribe a minimum number of CPD hours or particular learning activities, while others take a more flexible, outcomes-based approach.

This guide serves individuals and firms, including training managers. It will help with employees' development and outline the basics concerning CPD training; CPD hours; CPD benefits; a CPD log; CPD guidance; and the CPD cycle. 

What is a CPD record?

A CPD record is a documented account of an individual's CPD activities, often tracked using a CPD recording tool and summarised in an online account. 

A CPD activity is the learning or development you undertake, such as training, reading, attending a webinar or gaining practical experience.

The benefits of CPD

A CPD record is the documented evidence of that activity, showing what you did, what you learned and how it contributed to your professional development.

An online CPD record documents what professional development you have taken whilst the supporting evidence is the material that helps to verify the CPD training activities took place. 

Individual CPD entries are records of each separate learning or development activity, including what was undertaken, what was learned, how many hours were completed and how it contributed to professional development.

An annual CPD record brings these individual entries together to provide an overall account of a professional’s learning and development across the year.

Professional development support

Relevance, outcome and reflection demonstrate the value of professional learning: relevance highlights why CPD is appropriate to the role; outcome identifies what the individual learned; and reflection considers how the learning has affected your knowledge or skills. 

CPD recording supports professional development by helping individuals track their learning, reflect on what they have gained and identify future development needs. 

What should an accountancy CPD record include?

An online CPD record should include a clear account of ongoing professional learning. Exact requirements may differ between each CPD provider. 

An online account should include what CPD activity was completed; when it took place; what CPD certification service was used; why the activity was relevant to the role; and what the learner achieved as a result. 

Accountancy CPD records should also include the activity title and description; the learning need or objective; the subject area; the learning format; the duration, where applicable; and the verifiable status, where relevant. 

Learners are encouraged to show how the learning was or will be applied and retain evidence of completing CPD activities, including from the CPD certification service. 

How to record CPD step by step

Accountants are advised to record CPD training step by step. Progress can be tracked through an online tool and hours recorded in a CPD log. 

To record CPD effectively, accountants should first understand the specific requirements of their professional body, their role, and the CPD route they follow. Different accountancy bodies may have varying rules, such as measuring CPD by hours completed, learning outcomes achieved, or a combination of both.

Professional development training

Professional development training needs to target a learning need or objective. This can be a range of things, from keeping up to date to upskilling employees.

Progress with CPD courses should be tracked. Hours should be marked online and the CPD log kept up to date. Any CPD activities undertaken should be relevant to current or expected responsibilities. 

Time should be recorded to track development. Additionally, units undertaken should be recorded in the CPD log. Appropriate evidence should be recorded or attached. Once CPD has been completed, review the learner's progress and assess their further needs. 

How to retain evidence of CPD activities

To retain evidence of CPD activities effectively, keep records that demonstrate what you learned, when you completed it, what training courses were undertaken and how it supported your professional development.

Evidence should link to the relevant entry. The evidence you retain for CPD will often depend on both the type of learning activity undertaken and the requirements of your professional body or competency framework.

Potential evidence categories include a completion CPD certificates; an attendance or registration record; an assessment result; an agenda or programme; annotated notes; a work product, where appropriate; or confirmation from a CPD provider or mentor. 

When naming CPD files, use a consistent format that makes records easy to locate and understand. A good filename should identify the date, activity, topic and evidence type.

Any work completed must be kept secure and access should be restricted. Avoid including any unnecessary confidential client information. 

Check periodically for broken links or missing files. These may affect your CPD log. 

Evidence of completion shows that you took part in a CPD activity. Evidence of learning impact shows how the CPD activity benefited your knowledge, skills, competence or professional practice.

How to write a useful CPD reflection

A useful CPD reflection focuses on the value and impact of the learning, not just a description of the activity.

Ask questions of what's been learned

The best CPD reflections address what was learned; why the learning was relevant; how knowledge or understanding improved; how the learning was applied; how current or future work will be affected; and whether the original objective was met.

CPD reflection is the part of Continuing Professional Development (CPD) where you think about what you learned, how it relates to your role, and what difference it has made to your knowledge, skills or professional practice. A CPD reflection doesn't need to be long - the best reflections are typically concise, relevant and focused on outcomes as opposed to activity descriptions.

Managing CPD records across an accountancy firm

Managing CPD records across an accountancy firm requires a consistent approach that enables individuals to meet their professional obligations and CPD hours while giving the firm visibility over compliance and development needs.

Establishing a common minimum CPD record structure helps to generate consistency across an accountancy firm whilst allowing for different professional body requirements. Having standard framework aids in making records easier to complete, monitor and audit. 

CPD and your peer

To identify individual CPD membership and role differences, an accountancy firm should first understand that CPD requirements vary according to both the employee's professional body membership, their peers and their job responsibilities.

An accountancy firm should acknowledge that CPD requirements vary according to an employee's membership and job responsibilities before identifying individual CPD membership and role differences.

Setting review points and keeping in contact

Setting review points is crucial. Accountants can set CPD review points throughout the year to ensure their learning remains relevant, compliant and aligned with professional and career objectives.

CPD responsibilities should be clearly assigned so that both the individual accountant and the firm understand their roles in maintaining professional competence and compliance.

Recording CPD hours

Monitoring CPD without assuming one requirement fits all means recognising that accountants may be subject to different professional body rules, learning needs and career objectives. An effective CPD process balances consistency in record-keeping with flexibility in compliance requirements.

Accountants should follow a clear escalation process to make sure records and information can withstand professional audits. Separating professional body CPD obligations from internal policy helps accountants understand which requirements are mandatory for maintaining professional membership and which are set by the firm for business or development purposes.

Accountants can use business objectives and training data together to identify firm-wide CPD needs, ensuring learning activities support both professional competence and organisational goals.

Choosing a method for recording CPD

Choosing a method for recording CPD involves selecting a system that enables accountants to maintain accurate, accessible and compliant records while meeting both professional body and organisational requirements.

There is no single "best" method for recording CPD. The most effective approach depends on the volume of CPD you complete, how often you need to review it and whether you must provide records to a professional body.

An employer learning management system (LMS) or HR system is generally better than a standalone spreadsheet when it is available and properly maintained.

A spreadsheet is a perfectly valid and commonly used way for accountants to record CPD, provided it captures the information required by the relevant professional body.

Learners do not typically have to use their professional body's CPD recording tool.

Common CPD record-keeping mistakes

Common CPD record-keeping mistakes include waiting until the end of the year to update records; recording activities but not outcomes; keeping no reflection; failing to keep supporting evidence; storing evidence in multiple locations; and assuming employer training records are sufficient.

Recording everything at the year end leads to forgotten activities, missing details and incomplete evidence.

Listing activities without evidence makes it difficult to demonstrate the value and the impact of the learning.

Learners should never treat attendance as proof of learning.

Avoid using vague reflections - provide as much evidence as possible.

Review your record and decide what to do next

Reviewing the CPD record helps you assess whether your learning has maintained and developed the knowledge and skills needed for your role, while identifying any gaps that need to be addressed.

The year end or periodic review is the chance to ensure all activities are recorded; the relevance to the CPD cycle is clear; the evidence is retrievable; outcomes and applications are documented; whether objectives were met; and what new responsibilities create future needs.

The next steps might include verifying activity status; reviewing professional body rules; creating a new CPD plan; finding subject training; considering online learning; and exploring record management support.

Frequently asked questions