What counts as verifiable CPD? Examples on both sides
Most accounting bodies split CPD into two kinds. They call the second kind different things: CPA Ontario says “unverifiable”, CPA BC says “additional”, ACCA and CA ANZ say “non-verifiable”. But the split works the same way everywhere.
It isn’t about what you learned or how useful it was. It’s about what you can prove.
The one-line rule
Verifiable CPD is learning with independent evidence that you did it: a certificate, an attendance record, an exam result, a confirmation from the provider or your employer.
Non-verifiable CPD is learning you genuinely did, but that only you can vouch for.
Both usually count toward your total hours. Only the first counts toward your verifiable minimum, which is often around half of your hours. The rules for your body are on its requirements page [link: /cpd].
Examples, activity by activity
Activity | Usually counts as | What makes it verifiable |
Live webinar | Verifiable | The provider’s certificate or attendance record |
Recorded webinar watched later | Depends on the evidence | A certificate of completion or a passed assessment. CPA BC says online learning needs one of these to be verifiable |
Conference or seminar | Verifiable | Confirmation of attendance from the organiser |
Formal course or qualification | Verifiable | Transcript, results or certificate |
Your firm’s in-house training | Verifiable | Attendance record or confirmation from your employer |
Studying for an exam or course | Verifiable, with a limit | A log of your study time plus the course record. CPA Ontario allows up to five hours of preparation for each hour of participation |
Teaching a course or presenting | Verifiable | The agenda or programme showing you presented |
Writing a technical article or paper | Verifiable | The published article |
Serving on a technical committee | Verifiable | Meeting records |
On-the-job training for new software or procedures | Non-verifiable | CPA Ontario lists it as unverifiable |
Reading professional journals | Usually non-verifiable | Some bodies offer articles with questions attached. CPA Australia caps reading at 10 hours in total |
Mentoring conversations | Non-verifiable | CA ANZ lists them as non-verifiable |
YouTube videos and online articles | Non-verifiable on their own | An assessment and certificate. See Can YouTube videos count as CPD? [link: /blog/can-youtube-videos-count-as-cpd] |
The grey zone: self-directed learning
Look at the table again and a pattern appears. Accounting bodies aren’t against self-study. They’re against self-study nobody can confirm.
CPA Ontario draws the line clearly: it lists “self-study that does not involve an examination” as unverifiable. The same learning with an examination attached is a different matter. CPA BC takes the same approach for online learning, which becomes verifiable with “a certificate of completion or an assessment with a passing grade”. ACCA goes furthest: any learning activity can be verifiable if it was relevant to your career, you can explain how you applied it, and you can provide evidence.
So the question to ask about any learning isn’t “was it a course?” It’s “what evidence will I have?”
How to record non-verifiable CPD properly
Non-verifiable doesn’t mean undocumented. Up to half your hours can be non-verifiable in most bodies, and if you’re reviewed, those entries still need to make sense. For each one, record:
-
What it was: title, author or source
-
When you did it
-
How long it took, in actual time
-
What you learned, in a sentence or two
-
How it applies to your work
That last line matters most. Relevance is the one test every body applies to every hour.
Moving learning from one column to the other
The easiest way to reach your verifiable minimum isn’t always more courses. Often it’s getting evidence for learning you already do.
That’s what CPDProof is for. Take a video or article from the non-verifiable column, pass a short quiz on it, and you have a certificate recording the assessment, the source, the date and the hours, which anyone can check through its QR code. Acceptance stays with your body, and no provider can promise it. But you’ll have the evidence the rules ask for. See plans [link: /buy-credits]
Sources: CPA Ontario, A Simple Guide to CPD Requirements (PDF) · CPABC, CPD FAQs · ACCA, CPD quick guide (PDF) · CA ANZ, CPD requirements for members · CPA Australia, Recording CPD hours