Not able to meet requirements

You weren't able to meet the CPD requirements this year

CPD is a requirement of your ongoing membership and all ACCA members need to meet the CPD requirements and submit a full CPD declaration each year (only members on ACCA's retired register are exempt).

A full CPD declaration means confirming that you have complied with the CPD requirement on the CPD declaration. If you confirm that you have not been able to meet the CPD requirement when you submit your declaration then you need to take steps to rectify the shortfall and then submit a replacement declaration confirming that you have now complied.

This section deals with some common misconceptions, things that may have prevented you from submitting a complete CPD declaration. Browse through these scenarios to understand how you can make up your CPD shortfall.

Select a statement from above.

I'm part-time/semi-retired

If you meet ACCA's definition of part-time/semi-retired (770 hours or less of work per annum), you may set your own level of verifiable CPD, relevant to your role and responsibilities. You still need to achieve 19 units of non-verifiable CPD per year.

You need to keep evidence of your eligibility for this route, a rationale of why the amount of CPD you have undertaken is appropriate for your role, and evidence of the CPD itself.

Please check the guidelines carefully to ensure you are eligible for the part-time/semi-retired CPD route.

You still need to make a CPD declaration each year by 1 January or as soon after this date as possible.

I thought I was exempt from doing CPD

Only members who are fully retired and on ACCA’s retired register are exempt from undertaking CPD. If you are retired but not yet on the retired register, you can find out more and download an application form here.

If you work for an approved employer, you still need to submit a CPD declaration; read the guidance here.

If you have been granted a waiver for this CPD year, you still need to submit a CPD declaration stating that you are in receipt of a waiver. You can make your CPD declaration below.

If you think you may be eligible for a waiver but have not applied, you can read the waiver guidance below and then apply for a waiver. In the event that a waiver is granted, you still need to submit a CPD declaration stating that you are in receipt of a waiver. Waivers are only granted in specific circumstances, such as in respect of long term and/or serious illness, onerous caring duties for a close family member, maternity or paternity leave, unemployment and career breaks and will be granted pro-rata to the period of absence from work. A minimum of one month's absence from work is required in order to be eligible.

I haven't completed the required units of learning and development

ACCA's CPD policy is very flexible - any learning or development can count as CPD as long as it is relevant to your career or your future career aspirations. If you haven’t completed the required units of CPD, it may be because your situation has changed in some way or because you have done some CPD units but not the amount fully required.

If you are following the Unit route and but have not done 40 units of CPD; you need to make up the shortfall. Have a look at what counts as CPD here as you may actually have completed more CPD than you think.

You can also visit the CPD for members section of ACCA's website for a great range of learning resources available to help you acquire CPD.

Once you are confident that you have made this rectification, please complete the online annual CPD declaration confirming that you have complied with the CPD requirement.

If your employment situation has changed and you are no longer working in an accountancy/finance role but would like to remain an ACCA member, then you can. You need to make sure that the CPD you do is relevant to your current role or future career aspirations.

If you have been granted a waiver for this CPD year, you still need to submit a CPD declaration stating that you are in receipt of a waiver. You can do this by clicking on the submit your declaration button below.