We understand that members may face circumstances that prevent them from fulfilling their Continuing Professional Development (CPD) requirements. In such cases, you may be eligible to apply for a CPD waiver, which adjusts your verifiable CPD requirement while maintaining the non-verifiable requirement. Our aim is to support you in maintaining your professional development, even during challenging times.
Eligibility criteria
You may apply for a waiver if you experience:
Long-term and/or serious illness
Unemployment
Maternity, paternity, or adoption leave
Career breaks
Onerous caring duties for a family member (see Special Considerations below)
A minimum of one month's absence from work is required to be eligible. Waivers are awarded pro-rata to the period of absence and apply only to verifiable CPD. Please note that the non-verifiable requirement of 19 units cannot be reduced or waived.
Special considerations
If you have onerous caring duties, you may be eligible for a waiver of seven verifiable units, even without an extended absence. To request this, please raise a support case detailing your personal circumstances.
Irish statutory auditors are not eligible for waivers. Any shortfall must be made good within a reasonable time. For queries, please raise a support case.
Please note that CPD requirements may vary depending on your jurisdiction. Always refer to local guidance or contact ACCA for clarification.
How to apply
You can apply for a waiver via the Professional Development area of your MyACCA account. To apply, please:
Select the reason for your application
Confirm the dates of absence
Upload supporting evidence if requested
Some examples of acceptable documents include:
A Tax Return
Confirmation you receive some form of Government benefits
Confirmation of your maternity/paternity/adoption leave or child’s birth certificate
Letter of Termination from employer
Confirmation of medical condition
A document from your local tax office confirming no tax paid for the year
Even if you are granted a waiver, you must still:
Submit your annual CPD declaration confirming you’ve met your adjusted requirements. This includes your reduced verifiable requirement and the full 19 units of non-verifiable CPD.
Retain documentary evidence for three years* in case of a CPD review
* Important Information: Members who are Responsible Individuals (Statutory Auditors) or sustainability assurance service providers in Ireland, and individuals who are partners, directors, or agents of a firm holding an ACCA Irish auditing certificate must keep a record of their CPD activities for six years. Registered tax practitioners in South Africa must keep a record of their CPD activities for five years.
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For further help, visit the ACCA website or Contact us using the option below. We’re here to support your professional journey.
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.
