Continuing Professional Development (CPD) is an essential part of maintaining membership with the Association of Chartered Certified Accountants (ACCA). It ensures that accounting professionals stay current, competent, and prepared to handle new challenges in their field. CPD activities are divided into two main categories verifiable and non-verifiable. While verifiable CPD requires documented proof, non-verifiable CPD focuses more on informal learning experiences that help develop professional knowledge without needing formal evidence. Understanding examples of non-verifiable CPD in ACCA is important for accountants who want to balance both types of learning while maintaining compliance and personal growth.
Understanding Non-Verifiable CPD in ACCA
Non-verifiable CPD refers to learning activities that improve a member’s skills or understanding but do not produce tangible records or documentation. These activities are valuable because they contribute to continuous improvement and professional awareness. However, since they cannot be formally verified, members must record them carefully in their personal CPD logs. The ACCA recommends maintaining a balanced approach combining verifiable activities such as attending courses or webinars with non-verifiable learning like reading or self-reflection.
Non-verifiable CPD is particularly useful for professionals who learn through experience, informal discussions, or independent study. It allows flexibility, encouraging members to grow in ways that suit their daily work environment. Below are various examples that illustrate what qualifies as non-verifiable CPD for ACCA members.
Examples of Non-Verifiable CPD
There are many forms of learning that count as non-verifiable CPD. These activities may not come with certificates or attendance records, but they still enhance a professional’s skills, ethics, and practical understanding of the accounting profession.
1. Reading Professional Publications
One of the most common examples of non-verifiable CPD is reading accounting-related books, journals, or magazines. Professionals often read industry publications such as The Accountant, Financial Management, or ACCA’s Student Accountant to stay updated on trends, regulations, and ethical issues. While this reading deepens knowledge, it is considered non-verifiable because there is no formal proof that the activity occurred.
For example, an ACCA member might spend time reading about changes in international financial reporting standards (IFRS) or tax law updates. Although this contributes significantly to professional competence, it is not something that can be easily verified through documentation.
2. Reflective Learning from Work Experience
Daily work often offers valuable lessons that count as non-verifiable CPD. Reflecting on experiences such as handling a difficult audit, resolving client issues, or applying ethical judgment helps professionals develop insight and improve decision-making. Reflection may include reviewing what went well, what challenges arose, and what could be improved in future situations.
For instance, an accountant who manages a complex financial reconciliation project might learn new strategies for data accuracy or time management. Even though there is no certificate for this reflection, it contributes meaningfully to professional development.
3. Listening to Podcasts or Watching Educational Videos
Many accountants enhance their knowledge by listening to finance-related podcasts or watching educational videos on platforms such as YouTube or professional learning sites. These resources cover a range of topics, including taxation, auditing, leadership, and digital transformation in accounting. Since these activities are self-directed and not formally assessed, they fall under non-verifiable CPD.
For example, listening to a 45-minute podcast on The Future of Accounting Automation during a commute can be an excellent way to stay informed. The professional gains new insights but cannot provide formal proof of participation.
4. Informal Discussions and Networking
Engaging in informal conversations with peers, mentors, or colleagues about accounting practices, ethics, or new industry trends also counts as non-verifiable CPD. Such discussions often take place during lunch breaks, after meetings, or at informal gatherings. They help professionals exchange ideas, share experiences, and develop a broader understanding of practical issues in finance and business.
For example, discussing the impact of sustainability reporting with a fellow accountant may inspire new approaches to financial disclosure. Though these interactions are not recorded or certified, they still contribute to learning and professional growth.
5. Reading Regulatory and Ethical Updates
Keeping up with new legislation, tax updates, and professional standards is crucial for accountants. Many ACCA members regularly visit official websites or read circulars from regulatory bodies to ensure compliance with current laws. This self-education process enhances their ability to make accurate and ethical decisions at work, qualifying as non-verifiable CPD.
For instance, reading updates from the Financial Conduct Authority (FCA) or tax authorities about new compliance regulations is a valuable way to stay informed. However, since there is no attendance certificate or record, it remains non-verifiable.
6. Mentoring or Being Mentored
Participating in mentorship, either as a mentor or mentee, can also be classified as non-verifiable CPD. These experiences promote mutual learning and professional reflection. A mentor may share insights about leadership, client management, or ethical challenges, while a mentee may bring fresh perspectives or technological knowledge.
Although mentorship contributes greatly to professional and personal growth, it usually lacks formal documentation, which is why it is categorized as non-verifiable. Still, ACCA encourages members to record these experiences in their CPD logs to reflect continuous learning.
7. Observing Colleagues or Supervisors
Observation is another subtle yet effective form of non-verifiable CPD. Watching how experienced colleagues conduct meetings, negotiate with clients, or prepare financial statements can provide practical knowledge that cannot be learned in formal training. This learning by watching method helps professionals absorb communication styles, leadership qualities, and technical skills.
For example, observing a senior partner handle a complex audit presentation teaches not only technical precision but also confidence and professionalism. These lessons are internalized through observation rather than formal instruction, making them non-verifiable.
8. Attending Unstructured Webinars or Presentations
Sometimes, professionals attend free webinars or online sessions that do not provide certificates of completion. While the learning gained from such events can be valuable, it falls into the non-verifiable CPD category if there is no official record or participation evidence. This applies to informal online discussions, non-accredited workshops, or general industry talks.
For example, joining a virtual talk about blockchain’s impact on accounting without receiving confirmation of attendance still contributes to professional awareness, but it cannot be formally verified.
9. Self-Directed Study and Research
Many ACCA members undertake independent study to explore topics related to their work. This might include researching financial models, exploring new accounting software, or reviewing case studies. Such self-directed learning improves analytical and problem-solving skills but is considered non-verifiable unless it results in a documented outcome like a presentation or paper.
For instance, an accountant researching sustainability reporting standards for a client project is engaging in meaningful learning, even if it’s not recorded or assessed by a third party.
10. Reflecting After Training Sessions
Even after completing verifiable CPD, the personal reflection that follows is itself non-verifiable. Reviewing what was learned, how it applies to one’s role, and identifying areas for further development enhances the overall learning process. This kind of reflection is an internal and individual experience that helps solidify professional growth.
The Importance of Non-Verifiable CPD
Although non-verifiable CPD does not require formal proof, it is equally important as verifiable learning. It promotes continuous curiosity and personal initiative. Many aspects of professional competence such as ethical judgment, communication, and adaptability are strengthened through informal and self-guided experiences rather than formal courses. ACCA recognizes this by allowing members to record both types of CPD as part of their annual requirement.
Balancing Verifiable and Non-Verifiable CPD
To maintain compliance, ACCA members must ensure that their CPD activities reflect both structured and unstructured learning. While verifiable CPD provides measurable outcomes, non-verifiable CPD reflects personal engagement and lifelong learning. The key is balance members should not rely entirely on one form but use both to achieve a well-rounded professional profile.
- Verifiable CPD examples accredited courses, workshops, or online training with certificates.
- Non-verifiable CPD examples reading, reflection, mentoring, and self-study.
- Both types combined demonstrate commitment to professional excellence and adaptability.
Recording Non-Verifiable CPD
Even though evidence is not required, ACCA encourages members to keep brief notes of their non-verifiable learning. This could include the date, topic, duration, and a short description of what was learned. Maintaining such records helps demonstrate accountability and provides useful reminders for future professional goals.
Examples of non-verifiable CPD in ACCA include reading professional literature, reflecting on work experiences, engaging in informal discussions, mentoring, and listening to educational podcasts. These activities may not come with certificates, but they are essential for building insight, adaptability, and ethical judgment. Non-verifiable CPD complements formal learning by encouraging curiosity and real-world understanding. By actively engaging in both types of CPD, ACCA members ensure they remain competent, informed, and prepared to meet the evolving demands of the accounting profession.