What is a CPD review?

As a member of the International Federation of Accountants (IFAC), we monitor compliance with CPD by selecting members to monitor and asking them to submit their CPD record for us to review.  You must keep a record of your CPD each year, however you will not have to submit this record to us unless you’re selected for a review.

What happens if I’m selected?

If you are selected for a CPD review you’ll need to submit your CPD records to us. We will review your CPD records to check that you’re completing enough CPD for your chosen CPD route. 

Choose the CPD route you’ve followed to find out what evidence you’ll need to provide.

I followed the Unit route

You’ll need to provide a copy of your CPD record which details how you achieved the 40 units of CPD per year. At least 21 of these units must be verifiable, and 19 non-verifiable. Your record should give details of your activities and explain why you chose the activity, what you learned and how you have/will apply the learning.

I followed the Unit route for part time/semi retired members

You’ll need to provide details of your 19 units of non verifiable CPD, plus any verifiable CPD you’ve achieved. You’ll need to explain why you believe the verifiable CPD you’ve done is sufficient for your needs – you can use our CPD evidence checklist to help you  

I followed the ACCA Approved Employer route

You’ll need to provide evidence that you were employed by an Approved Employer who holds professional development approval during the year(s) under review. 

Your evidence could include a letter from your employer confirming your dates of employment or a payslip from the year(s) under review. If possible please provide your employer’s Approved Employer number which can be found on their certificate. 

As part of the review we may confirm with your employer that you followed their learning and development programme.

I followed the other IFAC Body route

You’ll need to provide evidence that you’re a member of another IFAC body which is fully compliant with IFAC’s International Education Standard (IES) 7. Your evidence could include a letter from your other IFAC body confirming your membership or a copy of your membership certificate. 

As part of the review we may confirm with your other IFAC body that you met their CPD requirement. If you hold an ACCA practising certificate and audit qualification, you will be required to send in your full CPD records, including an IES 8 checklist,  even if following the other IFAC body route.

What if I’m a practising member?

If you are a practising member then you will need to provide evidence that you have completed CPD in your areas of technical specialism.

If you are an audit Engagement Partner and/or the holder of an ACCA practising certificate and audit qualification then you will need to provide evidence that you have completed relevant CPD to allow you to maintain your competence in audit, even if you are not currently undertaking any audit work. As part of the review you must also explain why the amount of audit related CPD you have undertaken is sufficient to maintain your audit competence. You will also need to provide evidence that you have completed sufficient relevant CPD to enable you to achieve the learning outcomes specified in IFAC’s International Education Standard (IES) 8. We have produced a guidance note and checklist which you should use to plan and record meeting this requirement. More information on CPD for practising members

What if I have a CPD waiver?

If you have a CPD waiver please provide documentary evidence to support your waiver– for example, a photocopy of a letter from your employer or health professional – this will be treated in the strictest confidence. You must also provide details of any verifiable CPD you achieved, and details of your non-verifiable CPD.

How do I submit my evidence?

If you’ve used the ACCA online evidence tool then you confirm that we can access it for review by hitting the complete button on your record or by emailing your consent to cpdsupport@accaglobal.com 

If you kept your records in either your own or your employer’s format then you can email a copy of these to us at cpdsupport@accaglobal.com please include ‘CPD review’ and your membership number in the subject line of your email. 

What happens next?

We’ll review your records - the details of what CPD activities you’ve done and how you’ve applied the learning from them in the workplace. We’ll also check that you have demonstrated the relevance of your chosen CPD to your current role or future career aspirations.

We’re checking that you have met the requirement of the CPD route you are following and will provide help and support to address any issues we may find. 

The key to a successful review is to always keep your CPD information up to date, keeping a record as you go each year will make the review process much more straightforward!