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ACCA members may be selected for a CPD review at any time. It’s important to keep accurate records of your CPD activities and retain them for the correct period: 

  • Three years for most members 

  • Six years if you are a Responsible Individual (Statutory Auditor) or a sustainability assurance service provider in Ireland or an individual who is a partner or director or agent of a firm holding an ACCA Irish auditing certificate 

  • Five years if you are a registered tax practitioner in South Africa 

You can record your CPD using the CPD evidence recording tool in the Professional Development area of your MyACCA account or use your own or your employer’s format. 

 

If you are a member in practice, please refer to our guide: CPD for practising members. 

 

CPD Review notification and submission 
If you are selected for review, you will receive an email and be asked to submit your records via the CPD Review notification bar in your MyACCA account. 

 

On the submission page, you can: 

  • Provide details of your CPD activities 

  • Upload records or supporting documents 

  • Confirm use of the CPD evidence recording tool 

You may use one or more of these options to complete your submission.  
 

CPD Routes and evidence requirements 
Unit route 
You must show how you achieved 40 CPD units in the year under review: 

  • 21 units must be verifiable 

  • 19 units can be non-verifiable 

Part-time/semi-retired route 
If eligible, you must complete 19 units of non-verifiable CPD and decide your own level of verifiable CPD. 

 

If selected for review: 

Approved Employer route 
If you followed this route, provide evidence that you were employed by an ACCA Approved Employer under the professional development stream during the year(s) under review. 

 

Acceptable evidence includes: 

  • A letter from your employer confirming employment dates 

  • A payslip from the relevant year(s) (you may redact confidential information) 

ACCA may contact your employer to confirm your CPD compliance or request full CPD records. 

 

IFAC member route 

If you met CPD requirements through another IFAC member body, provide evidence of membership for the year(s) under review. The IFAC body must be fully compliant with International Education Standard 7 (IES 7). 

 

Acceptable evidence includes: 

  • A letter from the IFAC body 

  • A copy of your membership certificate 

  • A receipt for your annual subscription payment 

If you hold a Practising Certificate and Audit Qualification or are an engagement partner responsible for audits of financial statements, you must keep detailed CPD records. If your IFAC body reviewed your CPD, retain the outcome letter and an IES 8 checklist, as ACCA may request a copy. 

 

ACCA may contact the IFAC body to confirm your CPD compliance or request full CPD records. 

 

Waivers 
If you were granted a waiver during the year(s) under review, upload supporting evidence with your CPD review submission. 

 

Further information 

For more details, visit theCPD Review section on the ACCA website or refer to the CPD Review factsheet. 

 

Contact us 
If you have any further questions or need more help, please use the Contact us option below to get in touch with our team.

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