ACCA gives its members more freedom than most bodies over what counts as verifiable. Instead of a list of approved activities, it asks three questions. That flexibility is useful, but it also puts the burden of proof on you.

At a glance (unit route)

Requirement

What ACCA asks for

CPD year

Calendar year

Every year

40 units, where 1 unit equals 1 hour of learning

Verifiable

At least 21 of the 40 units

Non-verifiable

The remaining 19 units

Declaration

By 1 January, confirming you met the requirement for the year just ended, through myACCA

Records

Keep your CPD record for three years, in case you are selected for review

Members working in Ireland as practitioners must keep records for six years, and South African tax practitioners for five.

Which route are you on?

Most members follow the unit route above. ACCA also offers:

  • Part-time or semi-retired route: for members employed 770 hours a year or less

  • Approved Employer route: if your employer holds ACCA’s professional development approval, you can follow its programme

  • IFAC body route: if you are also a full member of another IFAC member body, you can follow that body’s CPD programme instead

The three questions

ACCA treats any learning activity as verifiable if you can answer yes to all three:

1.          Was the learning activity relevant to your career?

2.          Can you explain how you applied the learning in the workplace?

3.          Can you provide evidence that you undertook the learning activity?

This is why ACCA members can count a much wider range of activities as verifiable than members of many other bodies: webinars, online courses, research, technical articles and learning at work can all qualify. The catch is question 3 i.e. (Can you provide evidence that you undertook the learning activity?). If you are selected for review, you need evidence, not just a note in your record.

Where CPDProof fits

CPDProof answers question 3 directly. Each certificate records the content you studied, the date, the hours and a quiz you passed, and ACCA can check it independently through its QR code. The reflection note on each certificate is a natural place to answer question 2: how you applied what you learned.

Question 1 is yours. Choose content relevant to your role, and ACCA’s test is designed for exactly this kind of self-directed learning.

See plans

Common questions

Do I send my evidence with the declaration?

No. You declare that you met the requirement, and keep your records for three years in case ACCA selects you for review.

Does free CPD count as verifiable?

Yes, if it meets the three questions. ACCA offers free webinars, podcasts and articles with multiple-choice questions to members. Free verifiable CPD hours: what actually counts

When is the ACCA deadline?

Complete your units by 31 December and declare by 1 January.

Related: Year-end CPD deadline: last-minute verifiable hours · Can YouTube videos count as CPD?

Sources: ACCA, CPD quick guide (PDF) · ACCA, CPD routes · ACCA, Members’ CPD FAQs