Last-Minute ACCA CPD: Complete Your Hours by 31 December and Submit Your Declaration by 1 January

The ACCA CPD year ends on 31 December, and the annual declaration is due by 1 January of the following year.

If you are approaching the deadline, begin by confirming your CPD route, counting your completed total and verifiable units, checking whether any excess verifiable units can be carried forward, and reviewing professional learning that you may have completed but not yet recorded.

Once you know the actual gap, focus on relevant learning you can start immediately, complete before year-end, and evidence properly. You do not need to wait for a scheduled webinar or book a live course to complete ACCA CPD.

This guide provides a practical plan for those maintaining their ACCA membership who still need units, evidence, or a completed declaration before the deadline.

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 differ depending on the CPD route, practising status, inclusion on the lifetime member register, waivers, 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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Last-Minute ACCA CPD Checklist

Before beginning another activity, determine the following::

• Which CPD route are you following?
• How many total units have you completed?
• How many units are verifiable?
• Have you recorded non-verifiable learning?
• Can you carry forward excess verifiable units from the previous year?
• Have you kept your professional ethics up to date?
• Do you have specialist obligations as a practising member?
• Can the remaining activities be completed by 31 December?
• Will evidence be available promptly?
• Have you submitted or prepared your annual declaration?

The formal declaration deadline is 1 January. Do not wait until the final day to identify a missing course, unavailable certificate, or myACCA account access issue.

Step 1: Confirm Your ACCA CPD Route

Your remaining requirement depends on the route you are following.

Full unit route

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

Part-time or semi-retired route

• 19 non-verifiable units
• Self-determined level of verifiable CPD that is relevant and adequate for your role

ACCA Approved Employer route

You must have participated in the approved employer’s development and appraisal programme.

IFAC member-body route

You must have followed the CPD programme of another eligible IFAC member body. Do not calculate a shortfall of 40 units of CPD automatically if you are legitimately following the IFAC body route or another eligible program.

Step 2: Calculate Your Actual Gap

For the full unit route, calculate two separate numbers:

Total units remaining

40 minus all relevant verifiable and non-verifiable units completed during the year.

Verifiable units remaining

21 minus all qualifying verifiable units completed during the year.  You can meet the 40-unit total and still be non-compliant if fewer than 21 units are verifiable.

For example, a member with 40 total units but only 18 verifiable units still needs three additional verifiable units.

Step 3: Check Whether You Can Carry Units Forward

Before assuming you have a shortfall in your CPD requirements, check your records to see if you can carry forward excess units from the previous year. If you follow the full unit route and this is not your first CPD year, you may carry over up to 21 excess verifiable units, provided you met the 40-unit total and completed more than 21 verifiable units previously. 

Note that only verifiable units are eligible for this; non-verifiable units cannot be carried forward.

Step 4: Review Learning You Have Already Completed

Professional development that has already been completed is frequently omitted from members' CPD records. 

To ensure all activities are captured, check the following:

• Work calendars
• Employer training records
• Attended webinars and conferences
• Course portals
• Completed podcasts
• Technical articles read
• Research for new projects
• Work shadowing
• Mentoring or coaching
• Discussion groups and committees
• Assessments or qualifications
• Regulatory or new systems training

ACCA accepts a wide variety of online, self-directed, and work-based development formats, provided that actual professional learning took place. Avoid claiming routine everyday work simply because of time spent; instead, focus on identifying what was learned and why it is relevant to your role.

Step 5: Separate Verifiable from Non-Verifiable Learning

Criteria for an activity to qualify as verifiable CPD:

• It aligns with and is relevant to your career path.
• You can articulate how the learning has been or will be implemented.
• You are able to furnish proof of completion.

Acceptable forms of evidence:

• Certificates of completion
• Results from assessments
• Confirmations of attendance
• Learning records provided by an employer
• Correspondence from the training provider
• Any other documentation that is independently verifiable

General learning that lacks a defined outcome or sufficient evidence may still count as non-verifiable CPD. When the deadline is close, do not choose activities based only on duration. Check whether you need total units or specifically verifiable units.

Step 6: Choose Learning You Can Start Immediately

Relying on scheduled learning during the final days of the year can introduce unnecessary risks. While a live webinar remains a viable option, it is dependent on several strict factors:

• Finding an available and suitable session
• Ensuring that registration remains open
• Having the flexibility to attend at the exact scheduled time
• Fulfilling all mandatory participation requirements
• Receiving the completion evidence before your deadline

By contrast, choosing on-demand formats eliminates many of these constraints. Available options include online courses and:

• On-demand educational courses
• Technical articles that feature an assessment
• Pre-recorded webinars
• Interactive e-learning modules
• Structured professional podcasts
• Internal modules provided by your employer
• Documented research conducted for professional purposes

However, maintaining relevance remains critical. Rushing through a course that does not align with your specific role or professional development needs does not qualify as a sound CPD choice.

Instant-Start ACCA CPD with LumiQ

With LumiQ, members get instant access to structured audio education, completely free of fixed timetables, course bookings, or pre-scheduled start times.

Features available to members include:

• Choosing role-specific episodes
• Streaming content on demand
• Utilizing the dedicated mobile app
• Downloading tracks for offline use
• Taking structured assessments
• Retrieving certificates of completion
• Maintaining a record within the learning tracker

LumiQ offers more than 1,000 expert-led podcast episodes, with new content released weekly. The audio format can turn a commute, walk, workout, or routine journey into professional learning time without requiring another block of screen time.

A LumiQ activity may count as verifiable ACCA CPD where it is relevant, completed, evidenced, and connected to an identifiable learning outcome. Members remain responsible for explaining what was learned and how it applies.

Build a Plan Based on the Units Remaining

Strategies for a Shortfall of 1 to 3 Units

Address the specific nature of your deficiency:

• Opt for structured tasks that yield prompt evidence of completion if you lack verifiable units.
• Utilize pertinent non-verifiable learning options if your total count is low but the mandatory verifiable threshold has been reached.
• Select a technical task tailored to your role if the deficiency concerns specialist competence.

Pinpointing the precise deficiency makes a minimal gap straightforward to resolve.

For a Shortfall of 4 to 10 Units

Develop a focused and logical plan for your learning:

• A single technical update
• A single activity focused on professional ethics
• A single regulatory or technology-related activity
• A single activity for broader professional growth

Do not pick unconnected topics merely due to their brief duration.

Managing a Shortfall Exceeding 10 Units

When your remaining requirements exceed 10 units, distribute them evenly across the days left before the deadline. Ensure you allocate sufficient time for all related activities:

• Attending courses or listening to educational content
• Completing formal assessments
• Reflecting on learning outcomes
• Maintaining comprehensive records
• Downloading necessary evidence

Maintain realistic expectations. Factoring in documentation and assessments means that finishing 15 units will frequently take longer than 15 calendar hours.

Keep Professional Ethics Up to Date

ACCA does not prescribe a general fixed ethics-unit minimum for every member, but the annual declaration asks members to confirm that professional ethics have been kept up to date.

Practising members are also expected to maintain competence in professional ethics as part of their ongoing professional responsibilities.

Review whether your year’s learning genuinely addressed the ethical issues relevant to your work, particularly if you:

• Work in public practice
• Perform assurance or audit work
• Advise on tax
• Hold a finance leadership role
• Face independence or conflict issues
• Work with emerging technologies or sensitive data

Do not treat the declaration as a procedural tick box where no meaningful ethics development has occurred.

Record Each Activity as You Complete It

When documenting each verifiable activity, make sure to capture the following details:

• Activity title
• Training provider
• Date completed
• Number of units earned
• Reason for choosing the activity
• Key insights gained
• How the learning has been or will be put into practice
• Supporting proof or evidence

ACCA provides a recording tool in the Professional Development section of myACCA. You may instead use an employer system or your own format. Saving the evidence immediately is easier than searching for it after the deadline.

Complete the ACCA CPD Declaration

Every member subject to CPD must submit a declaration, regardless of the route followed.

Please verify the following details within myACCA:

• If the CPD requirements have been fully satisfied
• The specific route you chose to follow
• Your designation as an engagement partner managing financial statement audits
• Whether your professional ethics learning is current

The declaration is due by 1 January of the following year. For the 2026 CPD year, submit it by 1 January 2027.

What if You Cannot Meet the Requirement?

Do not backdate activities or declare that you complied when you did not. You must still submit an annual declaration confirming that the requirement was not met. ACCA will contact you about making up the CPD shortfall. Once the missing CPD has been completed, you will need to submit a replacement declaration.

You may qualify for a waiver if you follow the full unit route and exceptional circumstances affect your ability to complete CPD. Potential grounds include serious illness, qualifying periods away from work, parental leave, unemployment, career breaks, or onerous caring responsibilities.

Contact ACCA promptly to discuss a formal CPD waiver rather than assuming there is an automatic extension.

Common Last-Minute ACCA CPD Mistakes

Counting 40 units without checking verifiability

At least 21 units must be verifiable under the full unit route.

Assuming every podcast or article is verifiable

Relevance, application, and evidence all matter.

Missing eligible carryforward

Review the previous year before buying or starting more learning.

Treating routine work as CPD

Work counts only where genuine professional learning occurred.

Choosing the wrong route

The 40-unit requirement is not the right calculation for every member.

Forgetting the declaration

Completing CPD does not remove the requirement to submit the annual declaration.

Waiting for evidence

Confirm before starting that a completion record or certificate will be available.

Declaring compliance despite a shortfall

Members who fall short should declare honestly and follow ACCA’s remediation process.

Ignoring specialist competence

Practising members and Responsible Individuals may need specific technical development beyond the general unit total.

What Happens During an ACCA CPD Review?

ACCA members may be selected for a CPD review at any time. Selected members receive an email and a notification in myACCA. They generally have 28 days to submit records and supporting documents.

A reviewer may check:

• total units
• verifiable units
• relevance
• stated learning outcomes
• application to the member’s work
• supporting evidence
• eligibility for the route followed
• any waiver claimed

Most members should retain records for three years. Responsible Individuals who are statutory auditors, such as an Irish statutory auditor, and certain other regulated members must retain records for longer.

Frequently Asked Questions About Last-Minute ACCA CPD

When does the ACCA CPD year end?

The ACCA CPD year ends on 31 December.

When is the ACCA CPD declaration due?

The annual declaration is due by 1 January of the following year.

How many units do I need?

Members following the full unit route need 40 units, including at least 21 verifiable units. Other routes may apply.

Can I start an ACCA CPD activity immediately?

Yes. On-demand courses, assessed articles, e-learning, and structured audio learning can be started without waiting for a live event.

Do I need to book a webinar?

No. ACCA accepts a broad range of relevant learning formats, including online learning, podcasts, research, work-based learning, and courses.

Can podcasts count?

Yes. ACCA identifies podcasts as a potential CPD activity. Whether the activity is verifiable depends on relevance, application, and evidence.

Can LumiQ count as ACCA CPD?

A LumiQ activity may count where it is relevant, completed, evidenced, and connected to an identifiable learning outcome.

Can I carry units forward?

You may carry forward up to 21 excess verifiable units from the previous year after meeting that year’s overall requirement. Non-verifiable units cannot be carried forward.

What happens if I miss the requirement?

You must still submit a declaration saying that the requirement was not met. ACCA will contact you about making up the shortfall and submitting a replacement declaration.

Do I need to submit all my certificates with the declaration?

No. Keep your records and submit them only if ACCA requests them during a CPD review.

Complete Your ACCA CPD Without Waiting for a Scheduled Course

When the end of the year is close, choose learning that is available now, relevant to your work, and capable of being documented.

LumiQ lets accounting and finance professionals begin structured audio learning immediately, without waiting for a webinar date or booking a live session. Complete the episode and assessment, save the certificate, and record how the learning applies to your role.

The objective is not simply to collect units before midnight, but to engage in meaningful continuing professional development. It is to complete professional development that you can explain, evidence, and use.

ACCA CPD Compliance

ACCA is the final authority on ACCA CPD compliance. Members should rely on ACCA’s CPD guidance, annual declaration instructions, waiver guidance, 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 Managing Your CPD
• ACCA Annual CPD Declaration Guidance
• ACCA CPD Review Instructions and Guidance
• ACCA Members’ CPD FAQs

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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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