All UK chartered and licensed accountants must complete continuing professional development (CPD) every year. Each professional body sets its own requirements: ICAEW and ACCA both use outcomes-based frameworks; AAT and CIMA require a structured annual cycle with a minimum number of hours and reflective evidence. Failing to meet CPD requirements can lead to suspension, removal from the register, and loss of your practising certificate.
What is CPD?
Continuing professional development is the structured process by which you maintain and improve your professional knowledge, skills and judgement throughout your career. CPD covers technical updates (e.g. tax changes), regulatory updates (e.g. FRC, HMRC, Companies House), soft skills (e.g. management, communication, ethics), and specialist or sector knowledge.
CPD requirements by professional body
| Body | Approach | Headline requirement | Records |
|---|---|---|---|
| ICAEW | Outcomes-based, with category | Annual planning, reflection and learning. Hours vary by category (low/medium/high impact role) e.g. up to 40 hours per year for high-impact roles | Self-recorded annually; spot-checked |
| ACCA | Outcomes-based | 40 units per year (1 unit = 1 hour) for full members; 21 verifiable, 19 non-verifiable; or unit-free outcomes route | Annual CPD declaration; records kept for 3 years |
| AAT | Cyclical CPD (Plan, Do, Review) | Annual CPD cycle, no fixed hours, evidence-based | Records kept on AAT online portal |
| CIMA / CGMA | Outcomes-based competency framework | Annual CPD declaration, evidence of relevant learning across the CGMA Competency Framework | Self-recorded; periodic review |
| CIOT (CTA) | Outcomes-based | Sufficient CPD to remain competent in tax practice; suggested 90 hours over rolling three years | Self-recorded; spot-checked |
| ATT | Outcomes-based | Sufficient CPD to remain competent; usually around 90 hours over three years for active members | Self-recorded; spot-checked |
| ICB / IAB (bookkeeping bodies) | Hours-based | Typically 20 to 30 hours per year, varies by membership grade | Online CPD log |
What counts as CPD?
Most bodies accept a wide range of activities, including:
- Online training courses and webinars (verifiable when there is a certificate or attendance record)
- In-person conferences, seminars, and workshops
- Reading professional publications and technical updates
- Writing technical articles, presenting at events
- Mentoring, coaching, and structured learning at work
- Studying for additional qualifications
- Internal firm training, including ethics and AML refreshers
Verifiable CPD is normally evidenced by a certificate, attendance log, or third-party confirmation. Non-verifiable CPD is reflective learning (e.g. reading, on-the-job learning) which you record yourself.
How to plan and record CPD
A simple annual CPD cycle works well across all bodies:
- Plan: at the start of each CPD year, list your learning needs based on your role, regulatory changes, and personal development goals
- Do: complete the activities through the year, prioritising verifiable CPD where possible
- Reflect: for each activity, record what you learned and how it applies to your work
- Record: log activities in your professional body's portal (or a spreadsheet) with date, hours, source, and reflection
- Declare: submit your annual CPD declaration when due
Anti-money laundering training is a separate regulatory requirement under the UK Money Laundering Regulations. All practising accountants must complete annual AML training, including for staff. This sits alongside professional body CPD and is reviewed by your AML supervisor.
What happens if you don't meet CPD requirements?
Each body has progressive sanctions for CPD failures:
- First failure: typically a reminder and a requirement to make up the shortfall
- Repeated failure: investigation by the body's compliance team; possible referral to disciplinary
- Serious cases: suspension or removal from the register, loss of practising certificate, public disclosure
For practitioners, the loss of a practising certificate can be career-ending. Treat CPD as a non-negotiable.
How long should CPD records be kept?
Most bodies require you to keep CPD records for at least three years. Keep certificates, agendas, attendance lists, and your reflection notes together so you can produce them quickly if selected for review.
Key Takeaways
- All UK chartered and licensed accountants must complete annual CPD
- ICAEW and ACCA use outcomes-based frameworks; ACCA also has a 40-unit annual benchmark
- CIOT, ATT and CIMA use outcomes-based approaches with reflective evidence
- AML training is a separate regulatory requirement, not part of professional body CPD hours
- Records should be kept for at least three years and may be spot-checked
- CPD failures can lead to loss of practising certificate
Frequently asked questions
How many CPD hours do ICAEW members need?
ICAEW operates a category-based outcomes framework. The number of hours expected varies by role: low-impact roles need less, high-impact roles (e.g. partners, audit RIs) need more, often up to around 40 hours per year. Members must reflect on the impact of their CPD as well as record activity.
How many CPD hours do ACCA members need?
ACCA's standard route requires 40 units per year (40 hours), with at least 21 verifiable. Members in part-time roles or career breaks have reduced requirements.
Does AAT have a fixed number of hours?
No. AAT requires a documented annual CPD cycle (Plan, Do, Review) with relevant evidence. Hours are not prescribed.
Can you carry over CPD from one year to the next?
Generally no: CPD is intended to be current and relevant. Excess hours in one year do not reduce requirements the following year.
Is CPD checked?
Yes. All bodies sample CPD records each year. Selection for sampling can be random or risk-based; expect to be reviewed at some point.