ACCA CPD Requirements: What You Need to Know

ACCA members must complete relevant continuing professional development every calendar year and submit an annual CPD declaration. The amount and type of CPD you need depends on the route you follow.

For members following the standard unit route, the annual requirement is 40 units of CPD, including at least 21 verifiable units. One unit equals one hour of learning. ACCA also provides alternative routes for eligible part-time or semi-retired members, members working for an ACCA Approved Employer, and members following the CPD programme of another qualifying IFAC member body.

This page explains the ACCA CPD requirements, annual declaration deadline, available CPD routes, verifiable and non-verifiable learning, evidence requirements, CPD reviews, waivers, and how structured audio learning may fit into an ACCA member’s professional development plan.

Important: This content is for general educational purposes only. It does not constitute legal, regulatory, or individualised compliance advice and does not replace official guidance issued by ACCA. Requirements may vary based on your CPD route, professional responsibilities, practising status, employment, and individual circumstances.

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ACCA CPD Requirements at a Glance

The unit route is the most common route, but it is not the only route available. Members should identify the route that reflects their work and circumstances before calculating their annual requirement.

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Who Must Complete ACCA CPD?

Active ACCA members must complete CPD each year and submit an annual declaration. The main exceptions are new members during their first calendar year of membership and members on ACCA’s lifetime member register.

New members begin their CPD requirement on 1 January of the year after they become members. For example, a member admitted during 2026 begins recording required CPD on 1 January 2027 and submits the first declaration by 1 January 2028.

ACCA affiliates normally focus on completing the practical experience requirements for membership. However, affiliates who have held that status for at least three years and are not fulfilling practical experience requirements should undertake relevant and sufficient professional development.

ACCA CPD Year and Declaration Deadline

The ACCA CPD year follows the calendar year, from 1 January through 31 December.

Every member who is subject to CPD must submit an annual declaration by 1 January of the following year, regardless of the route followed. Members must still submit a declaration when they have received a waiver or have not met the requirement.

For the 2026 CPD year:

• Complete qualifying CPD by 31 December 2026
• Submit the annual CPD declaration through myACCA by 1 January 2027

Members must confirm the following information when submitting their annual declaration:

• The chosen CPD route followed during the year
• Whether they have successfully fulfilled the CPD requirements
• Whether their professional ethics have been kept current
• Their status as an engagement partner with responsibility for auditing financial statements

The declaration is submitted through the Professional Development area of myACCA.

Choosing the Right ACCA CPD Route

ACCA provides four main routes:

1. Unit route
2. Unit route for eligible part-time or semi-retired members
3. ACCA Approved Employer route
4. IFAC member-body route

The right route determines how much CPD you need and what evidence you should retain. Members should reconsider their route each year rather than assuming that the previous year’s route will always remain appropriate.

The ACCA Unit Route

The standard unit route is designed for members who plan and organise their own CPD.
Under this route, members must complete:

• 40 total units of relevant CPD each year
• 21 verifiable units
• 19 non-verifiable units

The annual 40-unit requirement is not simply an attendance target. The learning should be relevant to your current role or future career aspirations.

The Part-Time or Semi-Retired Route

Members who work 770 hours or fewer during the CPD year may be eligible for the part-time or semi-retired route. This is approximately 17.5 working hours per week.

Under this route, members complete:

• 19 units of non-verifiable CPD
• a self-determined amount of verifiable CPD that is relevant and adequate for their role

This is not simply a reduced 40-unit target. The member must exercise professional judgement when deciding how much verifiable development is needed.

Certain restrictions apply. A practising member may use this route only if they are not responsible for audit or other regulated report work and can demonstrate access to appropriate technical support. The route should not be used by members preparing or presenting accounts on which investors may rely or by non-executive directors of listed companies.

Members following this route should retain:

• Record of non-verifiable CPD
• Evidence of verifiable CPD
• Explanation of why the verifiable learning was relevant and sufficient
• Evidence of the number of hours worked
• Confirmation that the role meets the route conditions

The ACCA Approved Employer Route

Members working for an organisation with ACCA Approved Employer professional development approval may follow the employer’s learning and development programme instead of the standard unit route.

The member should participate in the employer’s appraisal process and complete a personal development plan. The annual ACCA declaration is still required, even when the Approved Employer route is followed.

Members should retain evidence of:

• Employment with the ACCA Approved Employer
• Participation in the employer’s development and appraisal processes

ACCA may confirm the member’s professional development activity directly with the employer.

The IFAC Member-Body Route

If an ACCA member holds full membership in an alternative professional accountancy organization, they might qualify to pursue that organization's CPD path rather than ACCA's standard unit route. To be eligible, the external organization must fulfill the following criteria:

• Maintain membership within the International Federation of Accountants (IFAC)
• Operate a CPD strategy that aligns with International Education Standard 7

Individuals opting for this path are required to keep specific documentation:

• Proof of their active membership with the partner organization
• Documentation verifying engagement in that organization's CPD activities
• The formal results or feedback letter if their CPD portfolio undergoes a review by that body

Please note that choosing the IFAC body pathway does not exempt members from reporting it on their yearly ACCA declaration.

What Counts as ACCA CPD?

ACCA maintains an expansive definition of professional development, recognizing activities that align with a member’s existing position or long-term career goals.

Eligible activities include:

• Webinars and courses
• Learning led by employers
• Structured online programs
• Educational podcasts
• Publications and technical articles
• Self-directed study and research
• Workshops and conferences
• Discussion groups and committees
• Mentoring and coaching
• Professional networking
• Obtaining extra qualifications
• Job shadowing
• Learning new skills via on-the-job training

It is important to note that regular day-to-day duties do not inherently qualify. To be counted, an activity must yield clear, distinct learning outcomes that advance the member's professional growth.

Verifiable vs Non-Verifiable CPD

For members following the unit route, at least 21 of the annual 40 units must be verifiable.

ACCA uses three practical questions to assess whether learning is verifiable:

1. Was the learning activity relevant to your career?
2. Can you explain how you applied or will apply the learning?
3. Can you provide evidence that you completed the activity?

Verifiable CPD should be linked to an identifiable learning outcome and supported by evidence.

Non-verifiable CPD is general learning that is not connected to a specific outcome or is difficult to evidence. This can include general reading, research, or news programmes where no independent completion evidence is available.

Non-verifiable CPD still counts under the unit route, but it cannot replace the required 21 verifiable units.

What Evidence Should You Keep?

Members following the unit route should keep comprehensive evidence for verifiable CPD and a record of non-verifiable activities.

For each verifiable activity, the record should explain:

• Why the activity was chosen
• What was learned
• How the learning has been or will be applied

Supporting evidence may include:

• Certificate of completion
• Attendance confirmation
• Assessment result
• Employer learning record
• Course agenda or programme
• Provider correspondence
• Record that objectively supports participation or completion

Members can use ACCA’s CPD recording tool in myACCA, an employer system, or their own recordkeeping format. The format is flexible, but the record must contain enough information to demonstrate compliance.

Carrying Forward CPD Units

For individuals on the full unit pathway, up to 21 surplus verifiable units can be transferred to the subsequent CPD period.

The following criteria apply to transferring these units:

• The individual must have satisfied the comprehensive 40-unit threshold in the preceding year.
• Only verifiable units are eligible for transfer.
• Transfers are restricted to units exceeding the minimum 21-unit verifiable threshold.
• Unverifiable units are entirely excluded from carryforward.
• Units are ineligible for transfer into an individual's initial year of CPD obligations.

This carryforward provision is designed for exceptional circumstances where an individual undertakes substantial extra structured education, such as completing an intensive professional qualification.

Professional Ethics and ACCA CPD

Unlike ICAEW, ACCA does not prescribe a general annual ethics-hour minimum for all members. However, ACCA members must maintain competence in professional ethics, comply with the ACCA Code of Ethics and Conduct, and confirm in the annual declaration that professional ethics have been kept up to date.

Practising members must:

• Complete CPD relevant to their work
• Maintain competence in professional ethics
• Keep their business and finance knowledge current

Ethics learning should therefore reflect the risks and responsibilities attached to the member’s role rather than being treated as a one-time qualification exercise.

Additional Requirements for Practising Members

Practising members must maintain technical competence in the specialist areas in which they work.

Responsible Individuals must maintain audit competence even when they are not currently performing audit work. They must also be able to justify why the amount of audit-related CPD completed was sufficient to maintain that competence. ACCA may test this during a CPD review.

Members holding practising certificates, insolvency licences, or carrying out regulated activities should ensure that their CPD plan addresses the specialist standards, legislation, professional ethics, and technical developments relevant to those services.

Plan, Do, Review

ACCA encourages members to use a plan, do, review cycle:

Plan: identify the knowledge and skills needed for your role or future development

Do: complete relevant learning activities

Review: reflect on what was learned and how it has been or will be applied

This approach makes it easier to show why a CPD activity was chosen and how it contributed to professional competence. It also creates a stronger record if the member is selected for review.

Recording and Retaining ACCA CPD

Most members must retain CPD records for three years. Certain members have longer retention periods. Responsible Individuals who are statutory auditors and specified individuals connected to ACCA Irish audit firms must retain records for six years. Registered tax practitioners in South Africa must retain records for five years.

Do not send detailed records to ACCA with the annual declaration unless requested. The declaration confirms compliance, while the supporting record is retained in case of a later review.

What Happens During an ACCA CPD Review?

During a CPD review for the unit route, the auditor checks that 40 total units were completed, ensuring a minimum of 21 units were verifiable. The evaluation also confirms that all undertakings were relevant, the documentation provides the rationale behind selecting each activity, the individual detailed the knowledge acquired, and there is a clear explanation of how this training has been or will be implemented.

Those tracking the IFAC body or Approved Employer pathways are required to provide proof validating their eligibility for these respective options. Furthermore, individuals utilizing the semi-retired or part-time option must substantiate their employment hours and clarify how their verifiable professional development was both adequate and suitable.

If you are selected for a review, the process unfolds as follows:

• An email notification is sent directly to the member.
• The details of the review become visible within the myACCA portal.
• Submissions of supporting documentation and files must typically be finalized within 28 days.
• Following an assessment of the materials, ACCA delivers the conclusion along with constructive notes via myACCA.

What Happens if You Do Not Meet the Requirement?

Members who have not met their CPD requirement must still submit the annual declaration and confirm the shortfall.

ACCA will then contact the member about making up the outstanding CPD. Once the shortfall has been addressed, the member must submit a replacement declaration confirming compliance. Failure to complete the process can place membership at risk.

Do not enter a compliant declaration when the requirement has not been met, and do not backdate learning activities.

ACCA CPD Waivers

Members following the full unit route may apply for a waiver in exceptional circumstances.

Possible grounds include:

• Long-term or serious illness
• Maternity, paternity, or adoption leave
• Unemployment
• Career breaks
• Other qualifying periods away from work

Waivers are generally calculated in proportion to the period of absence. ACCA may also grant a waiver of seven verifiable units for onerous caring responsibilities.

A waiver does not remove the annual declaration requirement. Members must still declare their position and retain supporting evidence.

Members following the part-time or semi-retired route generally do not need a waiver because they set their own verifiable target. Members following the Approved Employer route should normally address changing development needs through their employer’s appraisal process. Members using the IFAC body route should apply to the other professional body for any waiver.

Online, Podcast, and On-Demand CPD

ACCA expressly recognises podcasts, webinars, online courses, articles, work-based learning, and other digital formats as potential CPD activities. The deciding factors are relevance, learning outcome, application, and evidence.

An on-demand activity may count as verifiable where the member can demonstrate completion and explain how the learning relates to their role. Without suitable evidence or a defined outcome, the activity may still count as non-verifiable CPD.

Audio-Based Learning and LumiQ

LumiQ offers expert-led, structured audio learning specifically developed for finance and accounting professionals. Users can explore a library of over 1,000 podcast episodes via the mobile application or web platform, utilize offline listening, complete structured assessments, and obtain completion certificates, with new episodes added on a weekly basis.

To qualify as verifiable CPD within the ACCA framework, a LumiQ activity must meet the following criteria:

• The subject matter aligns with the member’s current role or future career goals.
• The member finishes the structured learning task.
• The member is able to articulate the key takeaways and their practical application.
• Satisfactory verification of completion can be provided.

LumiQ delivers documentation and certificates designed to satisfy these verification standards. However, members are independently responsible for determining how each learning activity aligns with their chosen CPD path, professional obligations, and annual targets, as ACCA maintains ultimate authority over compliance validation.

ACCA CPD Courses: What to Know

The main planning considerations for the majority of ACCA members include:

• Identifying the appropriate CPD pathway
• Undertaking relevant and sufficient professional education throughout the year
• Completing a total of 40 units, which must include at least 21 verifiable units, when following the full unit route
• Ensuring professional ethics are kept up to date
• Preserving supporting evidence for the required retention period
• Filing the annual declaration by 1 January
• Reporting honestly if any CPD shortfall remains

While the ACCA framework offers flexibility regarding learning formats, it requires members to use professional judgment to assess relevance and retain supporting documentation for what they declare.

Frequently Asked Questions About ACCA CPD

How many CPD hours do ACCA members need?

Members following the full unit route need 40 units each year, including at least 21 verifiable units. One unit equals one hour of development. Other routes may apply depending on the member’s circumstances.

What is the ACCA CPD year?

The ACCA CPD year follows the calendar year from 1 January to 31 December.

When is the ACCA CPD declaration due?

The annual declaration must be submitted by 1 January of the following year. For 2026 CPD, the declaration is due by 1 January 2027.

What counts as verifiable ACCA CPD?

Learning can count as verifiable when it is relevant to the member’s career, the member can explain how it was applied or will be applied, and evidence of completion is available.

Can podcasts count as ACCA CPD?

Yes. ACCA identifies podcasts as one of the formats that may count. Whether a podcast is verifiable depends on relevance, learning outcome, application, and available evidence.

Does ACCA require a fixed number of ethics units?

ACCA does not prescribe a general annual ethics-unit minimum for all members. Members must nevertheless maintain competence in professional ethics and confirm that ethics have been kept up to date.

Can I carry ACCA CPD units forward?

Members following the full unit route may carry forward up to 21 excess verifiable units into the next year after meeting the current year’s total requirement. Non-verifiable units cannot be carried forward, and carryforward is not available into a member’s first CPD year.

How long should ACCA CPD records be retained?

Most members should retain records for three years. Certain statutory audit and other regulated roles require longer retention.

Do I still submit a declaration if I have not met the requirement?

Yes. Members must declare that the requirement was not met. ACCA will then contact the member about making up the shortfall and submitting a replacement declaration.

Can LumiQ count as verifiable ACCA CPD?

It may, where the activity is relevant, completed, capable of being evidenced, and connected to an identifiable professional learning outcome. Members remain responsible for determining how a specific activity fits their requirements.

ACCA CPD Compliance

ACCA is the final authority on ACCA CPD compliance. Members should rely on ACCA’s CPD guidance, annual declaration instructions, CPD review guidance, practising-member requirements, and current Rulebook when making decisions about their obligations.

Sources

Primary sources used for this page include:

• ACCA Your Guide to CPD
• ACCA CPD: What You Need to Do
• ACCA Members’ CPD FAQs
• ACCA Managing Your CPD
• ACCA Annual CPD Declaration Guidance
• ACCA CPD Review Instructions and Guidance
• ACCA CPD for Practising Members

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Reviewed by Danielle Marion, Regulatory Compliance Manager at LumiQ. Danielle has more than 20 years of experience in regulatory compliance and professional education governance, including leadership roles at Deloitte LLP.

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