Structured learning
Learning must be measurable and verifiable. Formal courses, assessed independent study and qualifying research, lecturing or mentoring may count when the required evidence and conditions are met.
Lifelong professional learning
Continuing professional development
Maintain professional competence through relevant learning, practical reflection and a clear record of your development.
View CPD requirements ↓Requirements at a glance
A three-year learning commitment.
CPD, also referred to as Continuing Professional Education (CPE), develops technical competence, professional skills, values, ethics and attitudes. Plan your activities against the requirements for your member category.
| Member category | Three-year cycle | Annual minimum |
|---|---|---|
| Members in practice or working in professional offices | 90 hours: at least 60 structured and 30 unstructured | 25 hours, including at least 15 structured |
| Members outside practice and professional offices | 90 hours: at least 50 structured and 40 unstructured | 20 hours, including at least 10 structured |
Practising Certificate holders must meet the applicable requirements, including 40 structured hours across the designated subject areas during each three-year cycle. These include financial accounting, company law, taxation, professional ethics, practice management, audit and assurance, law and regulation, and technology.
Unstructured learning
Relevant technical reading, informal professional learning, workplace development and practice-network participation can support ongoing competence. Keep records of the activity and its relevance.
Records and reporting
Submit a signed report of the preceding year's activities by 31 January. Retain supporting evidence and make it available to the Institute on request. Ask CPA England about the current submission arrangements.
Activity limits and programme conditions
- A maximum of 20 hours may be claimed for a single course in a year.
- Standard accountancy software training is limited to three structured hours per three-year cycle.
- Lecturing is limited to 30 hours per three-year cycle, subject to the stated conditions. Repeated delivery of the same lecture does not earn additional hours.
- Technical committee or panel service is limited to 15 hours in three years. Structured credit requires prior approval and qualifying output.
- Mentoring may contribute up to five structured hours a year, subject to the applicable requirements.
Class-attendance programmes must meet the specified presenter, materials, attendance and participation requirements, last at least one hour and have at least five delegates. Individually completed courses require a passed assignment to qualify as structured learning. External providers must seek accreditation in advance; a provider's own statement does not establish Institute approval.
How learning qualifies
Directed study
Formal lectures, presentations, group learning, online programmes and assessed independent study may qualify when their duration and completion can be measured and verified, for example through attendance records or examination results.
Self-directed study
Research, article writing, lecturing, workplace learning and mentoring by a qualified accountant must produce measurable outcomes that an independent, competent source can verify. Retain evidence of the time spent and the resulting learning.
Programme standards
Eligible providers include the Institute, regional societies, recognised professional bodies, specialist training companies, in-house training departments, universities, institutes of technology and business schools. Every activity must meet the recognition requirements. Presenters must have appropriate qualifications, knowledge and experience; participants should receive course notes and an outline, and have opportunities to interact.
Lecturing, committees and role changes
Initial delivery of a relevant lecture at an accredited course may count hour for hour when it is intended for qualified accountants, final-level professional accountancy students or students completing a Master's degree in Finance or Accounting. Subsequent delivery of the same lecture earns no additional hours.
Committee work producing a definite output, such as a standard or guidance, may qualify for structured credit with prior approval. Other committee service will generally be unstructured. Significant changes in occupational or industry responsibilities, major corporate changes and other qualifying activities require approval before hours are claimed.
Exemptions and changing circumstances
Applications for exemption may be considered for retirement, parental or caring leave, approved career breaks, medically supported serious illness and other accepted reasons. Exemptions require consideration and approval; they are not automatic. Changes in your circumstances may affect exemption eligibility. Practising Certificate applications from members with a CPD exemption are considered under the applicable requirements. Non-compliance may be referred to the CPD Compliance Committee, which may impose sanctions.
Choose relevant development
Plan learning in reporting, assurance, taxation, law, ethics, technology, data analytics, artificial intelligence, cybersecurity, sustainability, governance, leadership, practice management fraud and forensic accounting, anti-bribery, credit management, business valuation, financial modelling, communication and other areas relevant to your work.