Does Audio CPD Count for ICAEW and ACCA?

Yes. Audio learning, including on-demand podcasts, can count as CPD for both ICAEW and ACCA members. The important distinction is not whether the learning is delivered through audio, video, reading, conferences, or a classroom. 

The real questions are:

• Was the activity relevant to your role or development needs?
• Did genuine learning take place?
• Can you support the time and completion claimed?
• If you are claiming verifiable CPD, does the evidence meet your professional body’s requirements?

A podcast that is relevant but has no reliable completion evidence may still count as non-verifiable CPD. A structured audio course with identifiable learning outcomes, tracked completion, an assessment, and a CPD certificate may provide a much stronger basis for claiming verifiable CPD.

ICAEW states that listening to podcasts is “only verifiable if the listening can be evidenced.” ACCA expressly includes podcasts among the activities that can count as CPD and applies three tests to verifiable learning: relevance, application, and evidence.

This guide explains how the rules work for both bodies, what evidence to keep, and why not every podcast should be treated the same way.

Important: This content is for general educational purposes only. It does not constitute legal, regulatory, or individualised compliance advice and does not replace official ICAEW or ACCA guidance. Members remain responsible for deciding whether a particular activity is relevant to their role and how it should be recorded, similar to requirements set by other bodies like the GDC.

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Audio CPD for ICAEW and ACCA at a Glance

ICAEW’s general test is that CPD must be relevant to the member’s role and supported by objective, corroborated, retained evidence when claimed as verifiable. ACCA allows many learning formats, including podcasts, and focuses on whether the learning was relevant, can be applied, and can be evidenced.

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Why People Are Sceptical About Podcast CPD

Skepticism surrounding podcast-based CPD is entirely understandable, as the term "podcast" can describe a wide range of content formats:

• Informal entertainment programs
• News or current-affairs broadcasts
• Interviews providing valuable professional insights
• Technical discussions
• Structured educational courses complete with learning objectives, assessments, and evidence

Due to these differences, these activities should not automatically receive identical CPD treatment. Simply listening to something interesting does not qualify it as verifiable professional development. However, audio learning is not inherently less educational just because there is no screen to watch. Both ICAEW and ACCA prioritize relevance, learning, and evidence, rather than mandating that CPD be completed at a desk, in a classroom, through seminars, or via a live webinar.

Does Audio CPD Count for ICAEW?

Yes. ICAEW expressly recognises podcasts as a form of CPD. Its podcast page says its own Accountancy Insights and Tax Track series count towards CPD. More importantly, ICAEW’s general verifiability guidance includes a specific row for listening to podcasts. It says podcast listening is verifiable when it can be evidenced and may count as non-verifiable CPD when it is relevant but cannot be evidenced.

That means ICAEW does not treat audio as an inferior format. The member must still pass two separate tests:

• The activity must be relevant.
• The activity must have acceptable evidence if claimed as verifiable.

The ICAEW Relevance Test

For an activity to count as ICAEW CPD, the member must show in their CPD record how it was relevant to their role and how it helped meet their learning needs. That learning does not have to be limited to technical accounting or finance. ICAEW says communication, leadership, change management, and other non-technical skills can also be professional development.

A relevant audio activity might cover:

• Financial reporting developments
• Audit and assurance
• Tax
• Professional ethics
• Fraud and economic crime
• Technology and artificial intelligence
• Governance
• Leadership
• Communication
• Strategic finance
• Sector-specific developments

A general-interest podcast with no meaningful connection to your work or development needs would not become CPD merely because it discusses business.

When Is Audio CPD Verifiable for ICAEW?

ICAEW Regulation 9 defines relevant and verifiable CPD as an activity that addresses a specific learning outcome needed to remain current and competent and “which can be evidenced.”

ICAEW’s supporting guidance says evidence must be:

• objective, meaning fact-based
• corroborated, meaning independently confirmable
• retained, meaning it can be saved in the member’s CPD record

ICAEW also makes clear that verifiable CPD is not limited to formal study, courses, or workshops. A wide range of learning activities may be verifiable when independent evidence exists.

For structured third-party audio learning from a recognized CPD provider, useful evidence may include:

• Certificate of completion
• Programme title and provider
• Completion date
• Time or CPD hours completed
• Assessment result
• Provider learning record
• Confirmation that the member completed the activity

An assessment is not expressly required by ICAEW for every podcast. However, it can provide stronger evidence that the member engaged with and completed a structured learning activity.

Does ICAEW’s AddCPD Tool Have to Be Used?

No. ICAEW’s AddCPD tool can automatically verify engagement with eligible articles, videos, and podcasts hosted on ICAEW.com. That is one convenient way to create evidence for ICAEW content. It is not the only route to verifiable CPD.

ICAEW’s wider policy test is whether evidence is objective, independently corroborated, and retained. A third-party learning provider may therefore support verifiability through completion records, a certificate of attendance, assessments, and evidence of time spent, provided those records satisfy the ICAEW test. This is the practical implication of ICAEW’s general evidence standard.

What Evidence Will ICAEW Not Accept?

ICAEW identifies several forms of evidence that may be insufficient on their own:

• Documents or spreadsheets that do not identify the member
• Certificates or records with no time allocation
• Timesheets without additional independent evidence
• Course notes that do not confirm participation or time spent

This is particularly important for audio learning. A screenshot of a podcast page or a downloaded episode does not prove that the member listened to or completed it.

Does Audio CPD Count for ACCA?

Yes. ACCA expressly includes podcasts among the activities that may count as CPD. ACCA’s guidance says that many formats can count when the learning is relevant to the member’s current role or future career aspirations. Its list includes webinars, online courses, lectures, podcasts, online articles, workplace learning, research, coaching, mentoring, networking, and technical publications.

For members following ACCA’s standard unit route, the annual requirement is:

• 40 units in total
• 21 verifiable units
• 19 non-verifiable units

One unit equals one hour of development. Other routes apply to certain part-time or semi-retired members, employees of ACCA Approved Employers, and eligible members following another IFAC body’s CPD programme.

When Is Audio CPD Verifiable for ACCA?

ACCA uses three questions to assess whether learning can count towards the 21 verifiable units:

• Relevance: Was the learning relevant to your career?
• Application: Can you explain how it was applied to your role?
• Evidence: Can you provide evidence that you undertook it?

ACCA’s current member support guidance explicitly includes podcasts within its examples of e-learning and online learning that may be verifiable when those criteria are met.

For the CPD record, ACCA asks members to document:

• why they chose the activity
• what they learned
• how they have applied or will apply the learning
• evidence supporting completion

ACCA allows members to use its myACCA recording tool, an employer system, or their own record format.

Why Does ACCA Also List Podcasts as Non-Verifiable?

ACCA guidance also uses listening to relevant podcasts as an example of non-verifiable CPD. That is not necessarily a contradiction. It shows that the format alone does not determine the classification.

A podcast may be non-verifiable when:

• it was relevant, but there is no objective evidence of completion
• there was no structured learning outcome
• the member cannot explain how the learning applies

A structured audio activity may be verifiable when:

• it is relevant
• the member can explain the application
• the activity has reliable completion evidence

ACCA therefore treats podcast listening according to the circumstances, not according to a blanket rule that all podcasts are verifiable or that none are.

The Difference Between CPD and Verifiable CPD

Understanding this core distinction is essential to addressing the question. An audio activity falls into one of three distinct categories:

No CPD Credit
If the activity lacks relevance to the member's professional development or specific role, it cannot be considered CPD.

Non-Verifiable CPD
When an audio programme offers useful and relevant insights, but lacks sufficient independent verification to confirm completion, it counts under this category.

Verifiable CPD
An activity achieves verifiable status when it is structured, relevant, fully completed, and backed by robust evidence. Furthermore, ACCA members are required to describe how this learning has been or will be implemented in practice.

Ultimately, the specific classification depends on these criteria rather than the mere format of the content being a podcast.

Does Any Podcast Count as CPD?

Simply playing a podcast does not qualify it as CPD. An episode does not count solely due to the following reasons:

• The discussion covers business or accounting subject matter.
• The program features an expert host.
• The duration of the episode reaches one hour.
• The platform hosting it is Apple Podcasts or Spotify.
• The content is deemed interesting by the listener.
• The creator labels the material as educational.

Evaluating relevance remains the responsibility of the member. Furthermore, verifying CPD claims requires appropriate supporting documentation. Episodes that serve as general entertainment, represent passive downloads, or lack connection to a member’s specific role are ineligible for verifiable CPD status.

Can Audio CPD Be Completed During a Commute?

It is potentially possible. The physical location of the learner is not considered the determining factor by either ACCA or ICAEW. Instead, the criteria focus on the occurrence of genuine, relevant learning and the availability of supporting documentation for the claim. Engaging in listening during journeys, walks, or commutes does not inherently disqualify an activity. Nevertheless, members are expected to adhere to the following guidelines:

• Fully finalize the chosen activity.
• Dedicate suitable attention to the educational material.
• Account strictly for the exact duration dedicated to learning.
• Fulfill any designated assessment requirements.
• Maintain all necessary substantiating records.
• Document the professional relevance along with the learning outcomes achieved.

The capacity to manage multiple tasks concurrently must not be misinterpreted as authorization to log an episode that played in the background without active, meaningful focus.

ICAEW: Documenting Audio CPD

An effective ICAEW CPD log must capture the following elements:

• Name of the activity
• Training provider
• Completion date
• Exact duration of the learning
• Targeted development need or CPD classification
• Relevance to your professional role
• Key learning takeaways
• Proof of completion
• Subsequent actions or future development steps

Members must preserve documentation for verifiable hours and relevant learning for a minimum of three years following the conclusion of the corresponding CPD year. Upon request, this evidence must be submitted to ICAEW alongside a written overview of the member’s professional development requirements.

ACCA: Documenting Audio CPD

To comply with ACCA guidelines, your documentation should incorporate:

• Title of the activity
• Provider of the training
• Date of completion
• Total CPD units earned
• Rationale for selecting the activity
• Knowledge gained from the session
• Current or future practical application of the learning
• Substantiating evidence

The standard retention period for CPD logs among most ACCA members is three years to accommodate potential reviews. However, individuals operating within specific regulated environments may be subject to extended retention mandates.

A Practical Audio CPD Checklist

Before recording an audio activity as verifiable CPD, ask:

• Was the subject relevant to my current role or future professional development?
• Can I identify a specific learning objective?
• Did I complete the programme?
• Can I support the date and duration?
• Does the evidence identify me?
• Does the evidence come from an independent source?
• Can I explain what I learned?
• Can I explain how the learning affects or may affect my work?
• Have I saved the evidence in my CPD record?

If the answer to the evidence questions is no, the activity may still be non-verifiable CPD if it was genuinely relevant.

Examples of How Audio CPD May Be Treated

Verifiable CPD Scenarios

Scenario A: Structured technical audio course (ICAEW)
An ICAEW member specializing in financial reporting finishes an audio programme regarding a new accounting standard, clears an assessment, and obtains a personalized certificate showing the duration and completion date. Since the learning is directly relevant to their role and backed by objective evidence, it fulfills ICAEW’s relevance and evidence tests, establishing a robust basis for verifiable CPD. The member remains responsible for documenting the key takeaways and why the training was necessary.

Scenario B: Structured audio programme with evidence (ACCA)
An ACCA member finishes a structured audio course centered on AI governance, gets a certificate, and logs the relevance of the topic, what they learned, and its practical application. This activity successfully addresses the relevance, application, and evidence benchmarks established by ACCA to support verifiable CPD.

Non-Verifiable CPD Scenarios

Scenario C: Relevant public podcast (ACCA)
An ACCA member listens to a public podcast concerning finance leadership but does not complete any assessment or acquire independent evidence of completion. Without objective proof of completion, it is more difficult to support as verifiable; however, it can be logged as non-verifiable CPD if the member identifies genuine, role-related learning.

Activities Not Eligible for CPD

Scenario D: Unrelated entertainment podcast
A member listens to a popular true-crime podcast that lacks a meaningful connection to their day-to-day work or professional development goals. Such an activity should not be claimed as CPD simply because the episode happens to discuss an organization, money, or misconduct.

Audio-Based Learning and LumiQ

For accounting and finance professionals, LumiQ delivers structured, expert-led audio learning opportunities. The platform in the UK features over 1,000 episodes, provides options for offline and mobile listening, features structured assessments, incorporates a CPD tracker, and issues downloadable completion certificates.

An ICAEW member may use a LumiQ activity to support verifiable CPD if it satisfies these conditions:

• The subject directly aligns with the member's role and professional learning requirements.
• The structured programme is fully completed by the member.
• The final completion record serves as objective and retainable evidence.
• The member logs both the specific learning outcome and its relevance.

An ACCA member may utilize a LumiQ activity for verifiable CPD purposes when:

• The educational activity relates to the member's ongoing career.
• The member is prepared to detail how the acquired learning has been or will be put into practice.
• The learning record or completion certificate acts as formal proof.

While LumiQ's certificates and assessments are designed to fulfill the necessary evidence requirements, they do not replace the personal obligation of the member to evaluate relevance and, in the case of ACCA, application. Ultimately, ACCA and ICAEW hold sole authority over the final classification of learning activities for their members.

Common Mistakes When Claiming Audio CPD

Assuming that every professional podcast is verifiable

Professional subject matter does not automatically create acceptable completion evidence.

Treating a download as proof of listening

Downloading or saving an episode does not demonstrate completion.

Assuming a certificate settles every question

A certificate helps, but members must still establish relevance. ACCA members must also explain applicability.

Claiming the published episode length without completing it

Only claim the learning actually completed.

Forgetting to record what was learned

A strong CPD record explains the learning outcome, not just the activity title.

Using evidence with no name or duration

ICAEW specifically warns that unnamed records and certificates without time allocation may be insufficient.

Treating commute-friendly as attention-free

Audio makes professional development more flexible, but the member still needs to engage meaningfully with the learning.

Frequently Asked Questions About Audio CPD

Does podcast CPD count for ICAEW?

Yes. A podcast can count when it is relevant to the member’s role and learning needs. It is verifiable only when the listening can be evidenced; otherwise, relevant listening may count as non-verifiable CPD.

Does podcast CPD count for ACCA?

Yes. ACCA expressly lists podcasts as a possible CPD activity. Under the unit route, it may be verifiable when it satisfies the relevance, application, and evidence tests.

Is all audio CPD verifiable?

No. The member must consider relevance, structure, completion, and evidence. ACCA also requires the member to explain applicability.

Can a public podcast count?

Potentially. If it is professionally relevant but has no completion evidence, it is more likely to be treated as non-verifiable CPD.

Does audio CPD need an assessment?

Neither ICAEW nor ACCA says every audio activity must include an assessment. An assessment can strengthen the evidence of engagement and completion.

Is a certificate enough for verifiable CPD?

Not necessarily. For ICAEW, evidence should objectively support completion and time claimed. For ACCA, the member must also explain why the activity was relevant and how the learning was or will be applied.

Can I listen during my commute?

Yes, provided genuine learning takes place, the activity is completed, and the claim meets the relevant professional-body requirements.

Does ICAEW require the AddCPD tool?

No. AddCPD is a way to verify eligible ICAEW-hosted content. Third-party learning may use other acceptable evidence.

Can LumiQ count as ICAEW verifiable CPD?

It may, where the activity is relevant to the member’s role and the completion records satisfy ICAEW’s evidence requirements.

Can LumiQ count as ACCA verifiable CPD?

It may, where the activity is relevant, the member can explain application, and completion can be evidenced.

How long should audio CPD records be retained?

ICAEW requires evidence of relevant and verifiable CPD to be retained for at least three years after the end of the CPD year. Most ACCA members should also retain their CPD records for three years.

ICAEW and ACCA CPD Compliance

ICAEW and ACCA are the final authorities on their respective CPD requirements. Members should rely on the current CPD regulations, route guidance, verifiability guidance, and evidence requirements when deciding how to record a particular audio activity.

Sources

Primary sources used for this page include:

• ICAEW Continuing Professional Development Regulations 2023
• ICAEW What Counts as CPD and What Is Verifiable?
• ICAEW Podcasts
• ACCA Your Guide to CPD
• ACCA Do Your CPD
• ACCA Requirements and Compliance
• ACCA Managing Your CPD and Evidence

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.