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As an ACCA member, you’re required to complete Continuing Professional Development (CPD) each year. But did you know there are different routes available depending on your circumstances? Understanding which CPD route applies to you is key to meeting your obligations confidently and efficiently. 

Available CPD routes 

1. Unit Route 
This is the most common route for members. You’ll need to complete 40 units of CPD per year, where: 

  • 1 unit = 1 hour of development

  • 21 hours must be verifiable (you’ll need to keep evidence)

  • Up to 19 hours can be non-verifiable (no evidence required) 

Non-verifiable activities might include reading Accounting and Business Magazine, listening to relevant podcasts, or watching news programmes related to your role.

2. Unit route – part-time or semi-retired 
If you work 770 hours or less during the CPD year, you may be eligible for this route. You’ll need to: 

  • Complete 19 units of non-verifiable CPD

  • Set your own level of verifiable CPD appropriate to your role 

Important conditions: 

  • Practising members can only follow this route if they’re not responsible for audit or regulated report work

  • You must have access to technical support

  • You should not follow this route if you prepare or present accounts relied on by investors, or if you’re a non-executive director of a listed company 

Refer to ACCA’s factsheet for full eligibility details. 

3. ACCA Approved Employer route 
If your employer is an ACCA Approved Employer – Professional Development, you can meet your CPD requirements by participating in your organisation’s development programme. You’ll need to confirm this route when submitting your annual CPD declaration. 

4. IFAC Body route 
If you’re also a member of another IFAC (International Federation of Accountants) member body, and you meet their CPD requirements, you may follow this route. You must be a full member of the other body, and their CPD policy must comply with IES 7 (International Education Standard 7). 

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