CPD requirements by profession

ACCA CPD requirements for chartered certified accountants

Last reviewed 20 October 2026

ACCA counts CPD in units rather than hours, which sounds like a distinction without a difference until you notice the split between verifiable and non-verifiable — that split, not the headline total, is what determines how you should plan your year.

Units, hours, and the 21/19 split

A unit is simply an hour of relevant development, so 40 units is 40 hours. What matters is the composition:

The majority of your year — 21 of 40 — has to be verifiable. That is a planning decision, not a recording one: you cannot turn a year of reading into verifiable CPD after the fact.

What makes a unit “verifiable”

ACCA uses a clear three-part test. An activity is verifiable CPD if you can answer yes to all three:

• Was the learning activity relevant to your career?
• Can you explain how you applied the learning in the workplace?
• Can you provide evidence that you undertook it?

That third question is the one courses live or die on. Evidence means something from the provider — a certificate, a record of completion — not a note in your own diary. An activity that fails any of the three counts, at best, as non-verifiable.

What counts as non-verifiable

General learning not tied to a specific outcome, or that is hard to evidence — reading technical journals, general professional reading. It is legitimate CPD and fills the 19, but it cannot fill the 21, and it cannot be carried forward.

Carry-forward: a real but limited cushion

Complete all 40 units in a year and you can carry forward up to 21 units into the next CPD year. The restriction matters: only verifiable units carry over. So a strong year of verifiable activity can ease the next year's burden; a strong year of reading cannot. It is another reason to front-load the verifiable component rather than leave it to chance.

Other routes exist

The unit route is what most members use, but ACCA offers alternative routes for members whose circumstances fit them — for example those whose employer operates an approved CPD scheme. If you think another route may apply to you, confirm it against ACCA's guidance rather than assuming the unit route by default; the requirements differ.

CPD review

ACCA samples members for CPD review each year. Being selected is not an accusation — it is a check that your declaration is backed by real, evidenced activity. Records that hold up are the ones where each verifiable unit has its three answers ready: relevant, applied, evidenced. The weakest records are not short on activity; they are short on the evidence that makes activity verifiable.

Where CPD accreditation fits — and where it doesn't

This is the part most training providers get wrong, so it is worth being blunt about it.

ACCA does not approve, endorse or pre-authorise external CPD providers. Neither we nor any other CPD accreditation body can make a course “ACCA-approved”. Any provider telling you otherwise is overstating what they hold, and members who repeat that claim in a record are the ones exposed if it is questioned.

What independent accreditation actually does is narrower and more useful: it gives members evidence that the learning was assessed against a published standard, with stated outcomes, a justified hour claim, and a certificate anyone can check. When you are selected for CPD review, that evidence is what turns “I did a course” into something defensible.

An AssuredCPD-accredited course carries stated learning outcomes, a CPD-hour figure assessed as proportionate rather than self-declared, and a unique verification code. We are explicit in our own rules about what providers may and may not claim — see what you can and can't claim once a course is CPD accredited.

What to look for in a course

Whatever body you report to, the same four questions separate learning that will stand up from learning that won't:

• Are the learning outcomes written down? You cannot reflect on what a course changed if it never said what it intended to teach.
• Is the hour claim justified, or just asserted? An inflated figure is the single most common reason a course fails our assessment, and it is the figure you will be putting your name to.
• Was anything actually assessed? A completion certificate for watching a video is not evidence of learning.
• Can the certificate be checked by someone else? A PDF proves nothing on its own. A reference a third party can verify does.

For ACCA members the fourth question is close to the definition of a verifiable unit — a course that cannot evidence what it covered cannot credibly fill the 21.

How the UK bodies compare

CPD requirements are set independently by each body, and they differ far more than most people expect. Across the twelve below, three set no hours target at all; three count records or outcomes rather than time; two require a set share of the total to be verifiable; one fixes nearly half the requirement to named subject areas. Knowing which model you are under matters more than knowing any single number.

Three practical points fall out of that table. First, a figure from one body tells you nothing about another — 40 ACCA units, 35 NMC hours over three years and nine CILEX outcomes are not comparable quantities. Second, several bodies now specify not just how much CPD but what kind: verifiable units for ACCA and the GDC, named themes for CIOB, participatory hours for the NMC, planned outcomes for CILEX. Third, if you hold dual registration you are under both regimes at once, and the stricter one governs your planning.

Five mistakes that cost people their CPD year

These come up across every regime, and all five are avoidable at no cost.

1. Planning against the wrong year. Some bodies run January to December, some from your own renewal, registration or subscription date, and some to a fixed deadline like 30 September. Diarise your date, not a colleague's.
2. Leaving the interactive or planned part until last. Participatory hours, peer discussions, planned outcomes and facilitated sessions all need forethought or another person's time. They are the components most likely to slip, and the least possible to do in a hurry.
3. Collecting certificates that prove attendance but not learning. If the certificate does not state learning outcomes and hours, you are reconstructing the detail from memory months later — and under a verifiable-CPD regime you may not be able to count it at all.
4. Recording activity but not impact. Every records-based and outcomes-based regime asks what changed in your practice. A list of course titles answers a different question.
5. Believing a provider's claim of regulator approval. None of the bodies above approve or endorse external CPD providers. A course advertised as “approved” by your regulator is misdescribed, and repeating that claim in your own record is your exposure, not the provider's.

Common questions

How many CPD units does ACCA require?

Most members follow the unit route and need 40 CPD units a year, of which 21 must be verifiable and 19 non-verifiable. One unit equals one hour of development, so the requirement is effectively 40 hours.

What is the difference between verifiable and non-verifiable ACCA CPD?

An activity is verifiable if you can answer yes to three questions: was it relevant to your career, can you explain how you applied it, and can you provide evidence you undertook it. Non-verifiable CPD is general learning not tied to a specific outcome or hard to evidence, such as technical reading. At least 21 of the 40 units must be verifiable.

Can ACCA CPD units be carried forward?

Yes, if you complete all 40 units in a year you can carry forward up to 21 units to the next CPD year, but only verifiable units. Non-verifiable units cannot be carried forward.

Does one ACCA CPD unit equal one hour?

Yes. One unit is equal to one hour of development, so 40 units is 40 hours of CPD across the year.

Does ACCA approve CPD courses or providers?

No. ACCA does not approve, endorse or pre-authorise external CPD providers or courses. Members decide what is relevant and must be able to evidence verifiable activity if selected for CPD review.

Do CPD hours from one professional body count for another?

Usually yes, if the learning is relevant to your practice under both, but the arithmetic does not transfer. Each body sets its own requirement, period and recording rules, so the same activity may need to be logged twice in different formats. If you hold dual registration, plan against the stricter regime.

Can any training provider be approved by my regulator?

Generally no. The UK professional bodies covered here do not approve, endorse or pre-authorise external CPD providers or courses. A provider advertising itself as regulator-approved is misdescribing what it holds, and repeating that claim in your own CPD record is your exposure.

What should a good CPD certificate show?

The provider, the date, the hours claimed, the learning outcomes covered, and a reference someone else can check independently. A certificate stating only that you attended is the most common reason people struggle to evidence an activity later.

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AssuredCPD is an independent CPD accreditation body. We are not a government or regulatory body and do not award regulated qualifications. AssuredCPD accreditation is not endorsement, approval or recognition by any professional body named on this page, and we have no affiliation with them. Requirements are summarised from each body’s own published guidance and were checked on 20 October 2026; those bodies change their rules from time to time, so always confirm against the official source linked above before relying on it.