CPD Guidelines & Information

  • CPD Requirements for Newly Qualified Members
    Depending on which year you qualified as a member of CPA Ireland, your CPD requirement is done on a pro-rata basis.
    If you qualfied at the end of 2018, your CPD requirement would have started in 2019 which was the last year of that cycle. That meant that you should have completed 1/3 of the overall cycle requirement. 
    Members who qualified in December 2019 started their CPD requirement in January 2020, which means that they would be expected to complete the full requirement for the 2020 - 2022 CPD cycle. This means 60 structured and 60 unstructured hours for a member in Industry, and 75 structured and 45 unstructured hours for a member in Practice. 
  • 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 Exemptions
    You can apply for exemptions on your structured CPD if you meet one of the below criterias:

    Exemptions from CPD Requirements

    Retired Members
    Members who are not gainfully employed, who do not intend at any time thereafter to seek nor accept gainful employment either temporarily or permanently and who have made a written application for transfer to the retired membership category which has been accepted, are exempt from mandatory CPD requirements.

    Maternity Leave, Adoptive Leave and Career’s Leave
    For the purposes of CPD only, the requirement of CPD hours shall in any year be reduced pro rata with the amount of statutory maternity leave, statutory adoptive leave or statutory career’s leave taken by a Member.

    Career Break
    Each Career Break must be approved in advance by the Institute. Career Break status Members may opt to be exempted from the requirements for a total of two years. The application for exemption must be made in the first and/or second year of a career break period. Serious Illness A serious illness may prevent a member from meeting the requirements of mandatory CPD. In this case, the member should submit the CPD Return form, together with a letter of explanation (and appropriate medical documentation).

    Other Exemptions
    Members may require an exemption for a valid reason other than those set out above. If a Member seeks an exemption he should apply as soon as reasonably possible to the CPD Committee In Writing setting out the reasons that he seeks an exemption together with any appropriate documentation. The decision to grant or refuse the exemption shall be a matter solely at the discretion of the CPD Committee. All applications for exemptions must be made in writing and must be approved by the Institute. When a member’s status changes from any of the above exceptions, such that he or she no longer qualifies for exemption, the member is then required to meet the full CPD requirements of the Institute. Members should note that in the exceptional circumstances whereby an exemption or other exception is granted in relation to CPD returns, that such exemptions etc. should always be confirmed by the Institute, in writing, to the member. In the event of a subsequent dispute, the member will be required to produce such written confirmation, and in the absence of same, the CPD rules, as published will strictly apply

    To apply for exemptions on your structured CPD, please complete this online form.
  • 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 28/02/2022 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 01/03/2022 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.
    • Vouchers cannot be combined.
    • 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 31/12/2022 and the event must also take place on or before 31/12/2022.
    • No refunds will be processed for orders where the voucher was not applied at time of booking.
    • Under no circumstances will unused vouchers or balances be available to Members after the 31/12/2022.
    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 Bookings Terms & Conditions
    CPD Booking Terms & Conditions

    To manage the CPD programme resources and costs efficiently, in turn keeping prices for members keen, we operate strictly under these Terms & Conditions. We reserve the right to make any programme changes, as appropriate

    Course fees include:
    For half day and evening courses: All course materials, course workbook and refreshments. 
    For full day courses: All course materials, course workbook, light lunch and refreshments. Note: lunch is not included in the longer further learning certificate and diploma courses.

    Refunds and Cancellations:
    To qualify for a full refund, cancellation must be received in writing seven days prior to the event/webinar. A 50% refund applies to cancellations received up to five days prior to the event and no refund thereafter. Regrettably, because we have already committed funds to the running of the conferences, it is not possible to refund fees for cancellations notified outside of the cancellation period. Substitutions are acceptable at any time. The substitute will receive all course material, on behalf of the original delegate. Structured CPD credit applies to the substitute only.

    No shows:
    Where a delegate has booked and paid for an event/webinar in full and cannot attend on the day, giving no notice to the Institute, this is regarded as a no show. While all course material will be emailed or posted to the intended delegate shortly after the event, structured CPD cannot be awarded. 
    On the day:
    Pre-booking and payment is essential to secure a place on any of our CPD courses, otherwise places cannot be guaranteed on the day.
    The Institute reserves the right to admit additional delegates to the course in the event that suitable space is available due no-shows on the day. Should a pre-booked delegate arrive well after the start time, the Institute event administrator will do everything possible to accommodate the delegate for the remainder of the course duration. Delegates are advised to ensure that they have registered with the event administrator on the day, for CPD accreditation purposes. It is helpful to bring Membership number, for registration purposes. 

    If we cancel:
    In the event of the cancellation of a seminar by CPA, our liability shall be limited to a refund of any seminar fees paid. In order to keep costs – and thus fees – to a minimum, we reserve the right to cancel or reschedule seminars without prior notice and to amend or alter published programmes, fees, venues and lectures.
    Course material:
    Course material is issued on the day of the event. This material cannot be reproduced without prior permission of the CPA Institute

    Group Bookings:
    A 5% discount is available to a group of three or more in the same booking. This offer does not apply to the Residential seminars.

    Career break:
    Members currently on Career Break status may avail of a 50% discount on seminar and webinar bookings. This offer does not apply to our Certificate or Diploma courses or Residential seminars. To avail of the 50% discount please contact the Institute prior to booking.

    Special Requirements:
    Delegates with special requirements, such as dietary, should advise the Institute in advance, and we will be happy to assist.

CPD Guidelines

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

Find out more