Making your Annual Returns 2026 

Following the amalgamation of CPA Ireland with Chartered Accountants Ireland the project to merge the member databases of the two bodies is ongoing, legacy CPA Ireland members will continue to use the legacy CPA Ireland website and login details to renew their practising certificates and make annual returns. 
 
Please be advised that the portal is now open, and your annual return is available for completion online at www.cpaireland.ie. Please login using your CPA membership number and password.  
 
If you have forgotten your password, you can use the online Forgotten Password Facility. 
 
There are two elements to the 2026 annual return process as follows: 
 

  1. Individual Annual Return for practising certificate holders 
  2. Firm Annual Return to be made by the compliance principal of registered firms (Audit, Investment Business and AML registered firms) 


Regulatory Fees 

Regulatory fees have issued to the Compliance Principal of firms with audit and/or investment business authorisation. 

The regulatory fee is calculated on the information currently held on the membership Institute’s database as of 31 December 2025 and is based on the risk group the firm falls into, the number of partners and the number of offices. An element of risk is built into the fee based on the client types declared by you in your firm’s 2025 annual return. Details of the fee scale can be found here.   
 
Individual Annual Returns and Renewal of Practising Certificates

The individual annual returns for 2026 will consist of the following: 

1. Payment of practising certificate fee for 2026 – please note for 2026 separate invoices for your membership subscription (€647) and your practising certificate (€596) have issued. In 2025 a combined subscription of €1222 issued. 
2. Fit and Proper Declaration 
3. A CPD declaration 
4. Updating your personal profile 

A digital practising certificate for the year to 31 December 2026 will issue upon completion of your annual return. 

Firm Annual Returns 

As in prior years the compliance principal will be responsible for the firm’s annual return which consists of a return of fee income, client details, annual compliance declarations and an AML return. Some new details of your practice activity will be required, to streamline returns in accordance with Institute’s requirements. 

There is some additional information required. Please have the following to hand when completing your return: 

  • Firm year end 
  • Number of professional staff 
  • Details of any Client Money Accounts that you hold (Closing balance, movements during the year, number of clients for whom you provide the service and number of bank accounts) 
  • Details of any Sustainability Assurance registrations held by your firm in other jurisdictions 
  • Definition of High Net Worth Individual has been revised from 20m euro to 10m euro

Firm Annual Returns should be submitted by 31 March 2026. Further guidance on making your 2026 Firm Annual Return can be found here. 

2026 Certificates  

A practising certificate for the year 1 January 2026 to 31 December 2026 will issue to you upon satisfactory completion of the annual return process.  

Chartered Accountants Ireland does not issue annual auditing certificates to its population of Registered Auditors. Therefore, if you are a registered auditor, you will not receive a separate auditing certificate for 2026 but your eligibility to audit will continue, you will continue to be listed on the CRO website, and your Auditor Registration Number (ARN) remains valid. 

Investment Business Certificates will issue to the relevant firms for the year to 31 December 2026.

All certificates will issue digitally. 

 
CPD Declaration 

You will not be required to submit a detailed return of your CPD activity for 2025 Instead, you will be prompted to submit a CPD declaration as part of your individual annual return. However, you must ensure that you keep a detailed record of all of your CPD activity for a period of 6 years. Members’ records are inspected at quality assurance reviews, and on a risk and random basis in accordance with a programme set by the Institute. 

The Institute reviews the CPD records of each responsible individual at least once every six years. Registered auditors and responsible individuals ensure CPD records are complete and available for inspection when requested. 
 
For further information on this please refer to the Institute’s CPD Guidance. 
 
Investment Business

Please note that the Annual Renewal for Investment Intermediaries is a separate on-line return. 
 
 
Annual Return for a Sole Practitioner: 
 
You will need to complete the following steps: 

  1. Update your CPA profile (home address, work address, email addresses, telephone numbers etc.) 

  1. Submit your CPD Declaration for the previous year. For details of your CPD requirement please see CPD for Practitioners. 

  1. Pay your practising certificate fee

  1. Make a Fit and Proper Declaration. 

  1. Make a return of your income and clients and completing an AML return . Upon completion of this process you will be emailed a pdf of the document which you will need to get signed and stamped by your insurer. The stamped form can be uploaded directly back to CPA Ireland via the website on or before 31 March. 

  1. Go to “Manage Order” and pay all remaining subscriptions 


The firm's Annual Return is submitted by the compliance principal once all other partner/director returns are completed. 
 
Please note that all other partners may charge their annual subscription to the firm and it then discharged in full upon completion of the annual return by the Compliance Principle. 

Affiliated Partners must also update their profile, make a fit and proper declaration and discharge subscriptions – may opt to charge to firm. 

  

As CP you will need to complete the following steps: 

  1. Update your CPA profile (home address, work address, email addresses, telephone numbers etc.) 

  1. Submit your CPD Declaration For details of your CPD requirement please see CPD for Practitioners. 

  1. Pay your practising certificate and regulatory fee

  1. Make a Fit and Proper Declaration. 

  1. Make a return of your income and clients and completing an AML return . Upon completion of this process you will be emailed a pdf of the document which you will need to get signed and stamped by your insurer. The stamped form can be uploaded directly back to CPA Ireland via the website on or before 31 March.

  1. Go to “Manage Order” and pay all remaining subscriptions. 


Partners/Directors who are not the Compliance Principal or who are a Partner/Director in a Non-CPA Firm 

You will need to complete the following steps: 

  1. Update your CPA profile (home address, work address, email addresses, telephone numbers etc.) 

  1. Submit your CPD Declaration For details of your CPD requirement please see CPD for Practitioners. 

  1. Pay your practising certiifcate fee

  1. Make a Fit and Proper Declaration 

 

Annual Return for Your Firm 
 
An annual return of fee income and client numbers must be submitted on-line. Care should be exercised when entering client numbers and details. For example for an audit firm, the number of audit clients entered across the various categories should reflect the numbers of audit reports issued in a given year. An AML return is also submitted as part of the process. For further details click here. 

 
Responsible Individuals - CPD 

Statutory auditors are required to maintain competence through undertaking continuing education in order to maintain his or her theoretical knowledge, professional skills and values, including, in particular, in relation to auditing, at a sufficiently high level (Section 1489 Companies Act 2014.) 

International Education Standard (IES) 8, Professional Competence for Engagement Partners Responsible for Audits of Financial Statements (revised) must also be considered when planning your CPD. The learning outcomes to be achieved include, but are not limited to, learning outcomes in the areas of technical competence, professional skills, and professional values, ethics and attitudes. As the career of an Engagement Partner progresses, practical experience also becomes increasingly important in maintaining and further developing the necessary depth & breadth of professional competence. 
 
For details of the CPD requirements for a Responsible Individual, please click here. 


Surrender of Authorisation 

If you intend to surrender your practising certificate or any other aspect of your authorisation, please contact us immediately.   

Run off cover for professional indemnity insurance purposes. 

Continuity of services to your clients 

Removal of signage and online profiles 

Resignation as auditor to comply with Companies Act legislation 


Anti-Money Laundering Return 
  

An annual AML return is required to be completed by all regulated firms. 
 
The return requires the provision of information regarding the firms services in particular areas such as Trust or Company Services, Payroll etc. The return also requires the identification of clients with higher risk business activities or geographical location. You will also be asked whether your firm has made any Suspicious Transaction Reports to the FIU within the last 12 months.