CPD Guidelines & Information

  • I'm working in Industry, what is my CPD requirement?
    Members in Industry are expected to complete a total of 120 hours CPD over a 3 year CPD cycle  of which 60 hours are Structured CPD and 60 hours Unstructured CPD.

    The minimum requirement is 20 hours in a year, of which 10 hours have to be structured training.
  • I'm working in Practice, what is my CPD requirement?
    Members in Practice are required to complete 120 hours over a 3 year CPD cycle of which 75 hours are Structured and 45 hours are Unstructured CPD.

    Minimum in any one year:  30 hours, of which 15 hours have to be structured training.
  • What is the definition of structured & unstructured CPD?
    Structured CPD
    Structured CPD includes all CPD which has learning as the primary objective and which is measurable and verifiable. In order for Structured CPD to be accredited it must be measurable and verifiable. There are two forms of StructuredCPD:
    1. Directed study: This includes formal programmes designed with learning as the primary objective and requires at least one of the following; physical attendance at group learning activities, for example lectures, presentations, or participation in technology assisted learning activities (including online, CD, audio or video training courses), or independent assessment of learning, for example the submission of assignments, research papers or examination. Directed Study can be measured in terms of the hours spent on the learning activity and can be verified through attendance records, examination results etc.
    2. Self-directed study: This includes independent study with learning as the primary objective, including various forms of self- directed learning such as research (with published outputs), writing of articles, lecturing and, in specific circumstances, significant on-the-job training. In all cases, this form of study must have measurable outputs which can be verified by an independent and competent source. Self-directed study can be measured in terms of the hours spent arriving at an outcome that can be assessed and verified by an independent and competent source.
    Unstructured CPD
    Unstructured CPD can be defined as any form of informal learning or development of day to day working skills achieved through self-study and/or informal training. Unstructured CPD can be measurable but is not verifiable.
  • Why do I have to make a CPD Annual Return?
    Institute members are required to make an Annual CPD Return in by the 31st January of each year, in accordance with Institute Bye-Laws.

    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 Institute. 

    Courses completed with external bodies should be detailed on the online form and submitted as part of the CPD return for the preceeding year.
  • How do I make my CPD Annual Return?

    To make your annual return please go to www.cpaireland.ie and log in with your user name which is your member number. This will prompt you for your password.

    If you have forgotten your password please click on the "password reminder" link on the login page and it will be emailed to the email address we have on file for you.

    Please note that Employment Details must be updated before the CPD Return can be made. To update your employment details please go to My CPA Profile, select the Employment History tab and add your employment details (If your employer organisation does not exist please add it by clicking on the Add New button).

    To make your annual CPD Return click on Step 2: Submit your CPD Return, and then click the Add New CPD Return button. It will create Return for the year you want to submit and you will be able to see all the courses you have done with CPA. To add non CPA courses you need to fill in the following:

    • Course name
    • Course date
    • Hours
    • Course provider
    • Category
    • Course Type

    Please note that any CPD courses you have attended, including Webinars, with CPA Ireland should show on your CPD return automatically.

    If they don't show, please do not add them yourself and contact the Institute on CPD@cpaireland.ie to have this amended.

    For your unstructured CPD hours, you need to fill in the activity and the hours associated to that activity.

  • I have a Practicing Cert, what is my Core Competency requirement?
    Core competency requirement for members holding a Practising Certificate: 40 structured CPD hours from any combination of the six core competencies below over a 3 year cycle.
    • Financial Accounting
    • Auditing
    • Law and Regulation
    • Taxation
    • Professional Ethics
    • Practice Management
  • How do I know if a course I want to attend is CPD accredited?
    Types of programmes which will qualify for structured CPD accreditation, provided certain conditions are satisfied, are: 
    • Institute Courses and Seminars
    • Regional Society Courses and Seminars
    • Relevant courses conducted by other recognised accountancy bodies
    • Private training companies whose only or main business is professional level training
    • Formal organised courses in house which have been organised by a training department
    • Courses run by a University, Institute of Technology or Business School
    • Courses organised by the Irish Management Institute and similar bodies
    Formal correspondence or other individual private study programmes which require registration and provide evidence of satisfactory completion including CD, DVD, online, video and audiotape packages.

    Programmes involving class attendance must satisfy the following conditions:
    • The presenter must have qualifications and in-depth knowledge and experience appropriate to the subject to be presented and this should be fully documented in any course publicity or handout.
    • There must be prepared course notes and a course outline which participants can retain for future reference.
    • The presentation must be conducted in an appropriate location, which is separate to the participants’ normal working area.
    • The course must be at least one-hour in duration, which can include question and answer sessions etc.
    • Records of registration and attendance must be maintained and made available to the Institute for verification if required.
    • The presentation should be attended by a minimum of five delegates to ensure adequate participation.
  • CPD Voucher Terms & Conditions
    CPD Voucher Terms and Conditions

    The CPD voucher can be used against any CPA Institute run CPD event – seminars, conferences and webinars.
    If you have paid your Annual Subscription, in full, on or before 28/02/2019 the voucher will be automatically allocated to your online CPA profile. The voucher can be used when booking any of the CPD courses on our website. To avail of the voucher, you will need to click through to the payment stage of the booking where you will get the option to use your voucher by ticking the box . If you have any queries relation to the CPD voucher, please contact Jenny Conmy on 01-425 1031 or jconmy@cpaireland.ie
    • Subscription payments made on or after 01/03/2019 will not qualify for the CPD voucher.
    • Career Break members are not included in this promotion.
    • This voucher cannot be used in association with any other offer.
    • The voucher is non-transferable.
    • The voucher can only be used against CPA run events. It does not apply to CPD run by other organisations - including Regional Society events and the Online CPD Courses.
    • To redeem this voucher the event must be purchased before 31/12/2019 and the event must also take place on or before 31/12/2019.
    • Under no circumstances will unused vouchers or balances be available to Members after the 30/12/2019
    This voucher can be used only by the person to whom it is issued, but can be used to pay for any CPA Institute run CPD purchased regardless of whether they will be the attendee or not.

CPD Guidelines

CPA Ireland provide members with detailed guidance on their CPD requirements.

Find out more