Understanding CPD

CPD helps professionals stay up-to-date with current trends and expand their knowledge. These requirements also provide an opportunity to shape your CPA career.

Time requirements

On a rolling three-year basis, you must log at least 120 hours, with a minimum of 20 hours in an individual year. At least half of your hours must be verifiable, meaning you must be able to show documentation of completion.

Course requirements

All CPD content should apply to your responsibilities as a CPA. Those in public practice who perform the role of an engagement partner responsible for the audit of financial statements must also comply with the requirements of IES-8 Revised.

Professional ethics

In every rolling three-year period, at least four of your CPD hours must pertain to professional ethics. Courses should cover ethical decision-making.

CPD declaration

Each year, you will submit a declaration that you comply with the CPD requirements and have completed the minimum annual and triennial CPD hours.