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If you complete more than 40 units in any year, you can carry forward a maximum of 21 additional verifiable units to your next CPD year. 
 
Non-verifiable units can't be carried forward.  
 
Please note that you can't carry forward any CPD units into your first year of CPD.  
 
Visit our website to learn how to complete your annual CPD declaration 
 
You can also visit our short video on ACCA Global for further guidance.
 
Access your CPD records in the Professional development section of your myACCA account.