CPD Guidelines & Information

Members in Industry

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.

Members in Practice

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.

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.

Core Competency

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 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.

CPD Accreditation of Programmes and courses

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.
For more information on your CPD requirements, please click here to view a copy of the CPD Guidelines