What counts as verifiable CPD for accountants?

Verifiable continuing professional development (CPD) is professional learning supported by suitable evidence of participation or completion, but determining what counts is not always straightforward. Tax, accounting and audit professionals regularly need to assess whether courses, webinars, technical reading, research projects and workplace learning activities meet the requirements for verifiable CPD.

The key point is that verifiability involves more than simply labelling an activity as CPD. An activity should be relevant to your role or development needs, contribute to professional competence and be supported by appropriate evidence that it took place. Professional bodies such as Association of Chartered Certified Accountants (ACCA) and the Institute of Chartered Accountants in England and Wales (ICAEW) also emphasise the importance of relevance and evidence when assessing verifiable learning.

Because requirements can vary by professional body, CPD route, role and membership status, there is no single rule that applies to every accountant. This guide explains what verifiable CPD means, which activities may qualify, what evidence can support them, common misconceptions to avoid and the practical steps to help assess whether an activity is likely to count.

Key takeaways

Verifiable CPD is professional learning supported by suitable evidence of participation or completion. However, evidence does not replace the need for an activity to be relevant to a professional's role or development needs. ACCA and the ICAEW both emphasise the importance of relevance alongside evidence when assessing CPD.

A certificate may support completion, but it does not automatically prove relevance, learning impact or compliance. Formal courses are also not the only activities that may be verifiable. Depending on the applicable requirements, informal learning, workplace research, peer discussions and other work-based activities may qualify where suitable evidence and criteria are met.

Remember that evidence, relevance and reflection serve different purposes within a CPD record. Strong records demonstrate participation, explain why the learning mattered and document what was learned and how it can be applied. Professional-body requirements may vary by body, route, category, status or role, so accountants should check current official guidance, retain appropriate evidence and document learning outcomes and CPD obligations. Firms should also avoid applying one body's rules across mixed-profession teams. Ultimately, verifiable CPD forms part of the wider process of planning, learning, reflection and maintaining professional competence.

What is verifiable CPD?

CPD is the ongoing learning professionals undertake to maintain and develop their knowledge and skills, alongside broader professional behaviours. Verifiable CPD is professional learning supported by appropriate CPD evidence showing that you completed or participated in the activity. According to ACCA, verifiable learning should be relevant to your career, applicable to your role and supported by evidence that the activity took place.

Importantly, verifiable CPD is not the same as formal training. Webinars, coaching, mentoring, discussion groups, work-based learning and other forms of relevant learning may qualify if they meet the requirements of the applicable professional body and can be evidenced.

Evidence alone does not automatically make an activity CPD. The ICAEW states that CPD must be relevant to your role and learning needs, while verifiable activities must have evidence that is objective, corroborated and retained.

The purpose of verifiable CPD is to support and demonstrate professional competence. However, evidence only proves participation or completion; it does not, by itself, prove what was learned or the impact on performance. Requirements and definitions can vary between professional bodies, so accountants should always check the rules that apply to their membership. 

How can an accountant tell whether an activity is verifiable?

A practical test is to ask six questions:

1. Does the activity address a genuine learning need?
2. Is it relevant to your current or future professional role?
3. What learning objective or intended learning outcome does it support?
4. What evidence demonstrates participation or completion?
5. Does it meet the requirements of the relevant professional body?
6. Have you retained the evidence and recorded the activity in your CPD record?

Professional-body guidance emphasises both relevance and evidence. The ICAEW states that CPD should be relevant to your role and learning needs, while verifiable activities require objective, corroborated and retained evidence. ACCA similarly states that learning should be relevant, applicable to your role and supported by evidence that it was undertaken.

An activity does not always need a predefined objective to be valuable. Unplanned learning can still contribute to CPD if you can demonstrate its relevance and explain the resulting learning outcome. Evidence also does not have to come from a training provider; the key question is whether it satisfies the criteria set by the applicable professional body. Always check those rules before relying on an activity as verifiable CPD and retain supporting documentation for your records.

Which activities can count as verifiable CPD?

A wide range of activities can count as verifiable CPD, provided they are relevant to your learning needs and supported by appropriate evidence. The format alone does not determine whether an activity qualifies.

Examples of verifiable CPD

CPD examples may include classroom courses, live-streamed training, webinars, on-demand learning, conferences, seminars and qualifications. ACCA also includes examples such as online learning, work-based learning, coaching, mentoring, networking activities, discussion groups, reading technical articles and research. These activities must be relevant to your role, capable of being applied in practice and supported by evidence that they were undertaken.

According to the ICAEW, verifiable CPD is not limited to structured courses. Its guidance gives examples including peer discussion groups, consulting experts, workplace technical research, academic writing and attending ICAEW district society meetings, provided suitable evidence exists and the learning is relevant to the individual's role and needs.

This means that online learning, webinars, conferences, technical research, on-the-job learning, peer learning and accountancy training may all be capable of being verified. However, no activity should be assumed to qualify automatically. Professional bodies apply their own criteria for relevance, evidence and record-keeping, so accountants should check the requirements that apply to their membership before claiming an activity as verifiable CPD.

What evidence can support verifiable CPD?

The evidence needed for verifiable CPD will depend on the activity, but the key requirement is being able to demonstrate participation or completion. Examples may include a certificate or diploma, attendance records, provider or platform completion records, assessment results, published articles and other forms of independent confirmation. The ICAEW states that verifiable evidence should be objective, corroborated by an independent source and retained as part of your CPD documentation. Together, this evidence should support the verifiable CPD hours being claimed for the activity.

For courses, webinars and conferences, a completion certificate or attendance confirmation may provide suitable evidence. For events, an enrolment record or registration confirmation alone may not be enough; evidence should demonstrate actual attendance rather than simply booking a place. The ICAEW's guidance focuses on evidence of completion that can be independently verified.

For workplace learning, workplace evidence such as documented outputs, project records or employer verification may be appropriate where permitted by the relevant professional body. ACCA includes work-based learning among its examples of activities that can be supported by verifiable evidence.

A certificate is not always required and evidence does not have to be digital. However, payment receipts, calendar entries or diary notes may be insufficient on their own if they do not prove participation or completion. Whatever format is used, accountants should retain accessible evidence alongside their CPD records and follow the specific requirements of their professional body. 

Evidence, relevance and reflection are not the same thing

When assessing verifiable CPD, it helps to distinguish between three related but separate concepts: evidence, relevance and reflection.

Objective evidence confirms that an activity took place. This might include attendance confirmations, completion records or other independent documentation. ICAEW states that verifiable evidence should be objective, corroborated and retained.

Learning relevance explains why the activity mattered to your role, responsibilities or development needs. ICAEW guidance states that CPD should be relevant to your role and learning needs, while ACCA includes relevance to your career and role as part of its verifiable CPD criteria.

Reflection focuses on what you learned, the learning outcome achieved and how the knowledge will support future application in practice. A certificate may prove attendance, but it does not explain the impact of the learning. Equally, a reflective statement may describe valuable learning but may not independently confirm that the activity occurred.

A strong CPD record often brings all three elements together: evidence showing participation, an explanation of relevance to professional responsibilities and reflection on the learning outcome and its application. This approach aligns with the emphasis that both the ICAEW and ACCA place on relevance, evidence and professional development rather than attendance alone.

Verifiable and non-verifiable CPD: what is the difference?

The key distinction between verifiable CPD and non-verifiable CPD is the presence of suitable evidence. Verifiable CPD involves learning that can be supported by independent evidence of participation or completion, while non-verifiable CPD may still be valuable professional development but lacks evidence that meets the applicable body's requirements. The ICAEW states that verifiable evidence should be objective, corroborated and retained.

This distinction is not the same as formal learning versus informal learning. An informal activity, such as technical research, consulting experts or participating in peer discussions, may be capable of verification if appropriate evidence exists. The ICAEW specifically notes that verifiable CPD is not limited to structured courses and provides examples beyond traditional training programmes.

Likewise, a formal course does not automatically qualify as verifiable CPD. Relevance remains important. ACCA states that verifiable learning should be relevant to your career, applicable to your role and supported by evidence that it was undertaken.

As a result, accountants should avoid assuming that informal means non-verifiable or that formal means verifiable. Classifications, terminology and any specific requirements should always be assessed against the relevant professional-body CPD regulations and requirements. Different bodies may use different frameworks, so the applicable rules should take precedence over general assumptions.

How professional-body requirements affect verifiable CPD

There is no single set of verifiable CPD rules that applies to every accountant. Different professional bodies have their own CPD requirements, and these may also vary according to membership status, CPD routes, CPD categories, job responsibilities and whether an individual works in regulated roles. For that reason, accountants should always rely on current official guidance from their own professional body and check their firm's internal CPD policy where one exists.

For example, the ICAEW and ACCA both require CPD to be relevant and supported by evidence, but their frameworks, terminology and reporting requirements are not identical. The same activity may therefore be treated differently depending on which framework applies and what evidence is available.

Dual members may need to consider more than one set of requirements when planning and recording CPD. ACCA specifically notes that members may, in certain circumstances, follow another professional body's CPD programme where stated conditions are met.

Training providers can support learning and provide evidence, but they do not set professional-body rules. Any compliance decision should be checked against the latest guidance published by the relevant body. Because CPD changes over time, always check the most recent version of the official guidance and note the page's last-reviewed or update date before relying on it. The ICAEW's guidance page, for example, shows its publication and update history.

Common mistakes when assessing verifiable CPD

Many problems with verifiable CPD arise from incorrect assumptions rather than unsuitable learning activities. One common mistake is recording booking or attendance time instead of CPD hours. Another is keeping proof of purchase but not evidence of completion, participation or engagement.

Accountants may also record a course title without explaining its relevance to their role, development needs or learning outcomes. Both the ICAEW and ACCA emphasise the importance of relevance alongside evidence when assessing CPD activities.

Evidence can also be questioned if its quality is weak. For example, webinar registration alone may be insufficient if it does not demonstrate attendance or completion. Similarly, workplace learning may require prompt verification, as obtaining supporting documentation later can be more difficult. The ICAEW states that verifiable evidence should be objective, corroborated and retained.

At the firm level, challenges often arise when mixed teams are assessed using a single set of rules. Different professional bodies may have different regulations and requirements. Also, professional skills development may still count as CPD where relevant to the role. Regular CPD monitoring, checking current official guidance and reviewing internal processes each year can help reduce inconsistencies and improve record quality.

A verifiable CPD checklist for individuals and firms

Use this CPD checklist as a practical final review before claiming as verifiable CPD activities.

For individuals, check that you have:

• Identified the applicable professional body or framework.
• Confirmed the activity is relevant to your role and development needs.
• Defined the relevant learning need or learning objectives.
• Recorded the date and duration of the activity, along with verifiable hours completed.
• Retained suitable evidence of participation or completion.
• Documented the learning outcome.
• Considered how the learning can be applied in practice.
• Stored supporting documents and CPD records securely.

For firms, check that you have:

• Identified staff populations and the relevant professional bodies.
• Aligned internal terminology with official requirements.
• Communicated evidence expectations clearly.
• Established appropriate compliance monitoring processes where required.
• Created an escalation route for uncertain activities.
• Reviewed current official guidance regularly.
• Ensured marketing, product and platform claims remain accurate.

This checklist helps support consistent training management decisions, but it does not replace body-specific requirements. Different professional bodies may apply different rules depending on membership category, role or regulatory status. Where there is uncertainty about an activity, evidence type or recording requirement, refer to the latest official guidance from the relevant body before making a compliance decision.

Submitting your CPD declaration

Many professional bodies also require an annual CPD declaration, confirming that the required learning has taken place and that suitable evidence is held. Check the format and deadline your body sets, since a late or incomplete CPD declaration can affect membership status even where the underlying CPD itself is not in question.

What should you do next?

 Once you have decided that an activity is potentially verifiable, the next step is to check the current requirements of your professional body and ensure you have retained suitable evidence. Both ACCA and the ICAEW emphasise the importance of relevance and evidence when assessing CPD activities.

Record the activity in your CPD record, document the learning outcomes and note any practical application to your role. You can then review your wider CPD plan to identify any remaining development needs and prioritise future learning opportunities.

When selecting further accountancy CPD training, consider the learning formats that best suit your objectives. Depending on your needs, this could include online learning, webinars, live virtual sessions, face-to-face courses, technical reading or workplace learning activities.

For firms, the focus should be on maintaining a current training programme, communicating evidence requirements clearly and supporting consistent CPD processes across teams. Where appropriate, CPD resources such as the Mercia Learning Hub may help organise training activities and records, but accountants should always assess activities against the relevant professional-body requirements rather than assuming automatic compliance.

Ultimately, verifiable CPD is most effective when it forms part of an ongoing cycle of planning, learning, recording, reflecting and maintaining professional competence.

Frequently asked questions