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Continuining Professional Development Information


The need for a CPD requirement is defined in the members’ hand-book of the Association. The following information concerns details as to the CPD requirements. Members who do not comply with these requirements will be written off the register members of the Association.

All ACPAI Members and Internal Auditors, both in Practice and in Business, are required to complete a number CPD hours each year. Requirements for each are set out below.

Members In Business
Members not in Practice and not working in Professional Offices are expected to complete a total of 60 hours CPD over a 2 years of which 40 hours are Structured CPD and 20 hours Unstructured CPD

The minimum requirement is 20 hours in a year, of which 10 hours have to be structured training

Members in Practice
Members in Practice and Members working in Professional Offices are required to complete 80 hours over a 2 year CPD cycle of which 45 hours are Structured and 35 hours are Unstructured CPD.

Minimum in any one year:  30 hours, of which 15 hours have to be structured training.

Internal Auditors
Internal Audit members in practice are required to complete 60 hours over a 2 year CPD cycle of which 45 hours are Structured and 15 hours are Unstructured CPD.

Why do I have to make a CPE Annual Return?
Members of the Association are required to make an Annual CPD Return in by the 28th February of each year, in accordance with Association’s Members’ Handbook.

This Return details CPD activity for the preceding year. 
The CPD Return Form is now an online process and has been re-formatted to provide members with information on CPD courses completed with the Association.  Courses completed with external bodies should be detailed on the online form and submitted as part of the CPD return for the preceeding year

Core competency
For members in practice and members working in professional offices, of the 45 structured CPD hours that must be completed over a two year cycle, 45 hours must be completed from any combination of the following six areas: 

  • Financial Accounting
  • Auditing
  • Law and Regulation
  • Taxation
  • Professional Ethics
  • Practice Management
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