Use the diary to record and manage your CPD activities and hours.
Who has to complete CPD?
- Associate members (ASAs)
- Fellows (FCPAs)
- retired members who provides public accounting services
CPD obligations apply to members in all locations.
What are my CPD obligations?
You need to:
- complete 120 CPD hours every three years (triennium)
- complete at least 20 CPD hours each year
We recommend that you keep an up-to-date record of your activities. You may be required to provide this record and evidence if you are selected for a review.
When is my new three-year period?
To check when your three-year period starts, visit your CPD Diary.
What activities can be considered CPD?
You need to be able to demonstrate that the activity increased your ability to do your job. The activity does not need to:
- be about accounting or finance
- be a CPA Australia activity
- take place in Australia
If I have completed more than 120 hours in my three-year period, can these apply to my next three-year period?
No. CPD hours cannot count toward future three-year periods.
Is there a maximum number of hours I can claim for one type of activity?
The only limitation is "Reading, video and audio" (CPD activity code J). You can claim up to 10 hours of reading for this CPD activity code per year.
If you have completed any technical reading that helps your professional development you can claim this under self-study (CPD activity code I).
How do I calculate the number of hours for an activity?
Each hour you participate in CPD can be claimed. For example, if you attend a full-day course for the duration of eight hours, eight CPD hours can be claimed.
Does all CPD have to be provided by CPA Australia?
No. You may claim CPD for activities not taken through CPA Australia.
If I am taking a CPA Program professional level segment, practice management distance learning program or university study, can this be included as a CPD activity?
Yes. You will be granted 120 hours for any three-year period for each segment or subject passed, and a maximum of 20 hours per segment or subject not passed.
I have a specialist designation. Are there any additional CPD requirements?
Yes. If you have a specialist designation such as a financial planner or you are a specialist service provided, 50 per cent of your CPD must relate to maintaining your specialisation.
Specialist services include: company auditors, company liquidators, tax agents, trustees in bankruptcy, financial services licensees or representatives and self-managed superannuation fund (SMSF) auditors
How do I record my CPD activities and provide these details in case I am selected for a review?
You can record your CPD through:
- your online CPD Diary
- your CPD activities record
- any format that suits you. The information required is: date the activity took place, activity description, who provided the activity, CPD activity codes and number of hours
What are the CPD activity codes?
When you record your CPD activities, you use codes to record the type of the CPD you have completed:
|A||Congresses, conventions or video conferences|
|B||Courses, seminars or workshops|
|C||Discussion group meetings|
|E||Tertiary (university) courses|
|F||Appropriate developmental activities|
|G||Researched or written technical publications|
|H||Technical or research committees|
|I||Self-study including self-paced learning packages, professional development online, CDs, video or audio packages|
|J||Structured reading, video or audio (a maximum of 10 hours per year can be claimed for reading)|
|L||CPA Australia Recognised Employer Program|
How long should I keep my CPD evidence?
You should keep your CPD evidence for 12 months after the end of your three-year period in case you are selected for a review.
Evidence can include:
- assessment reports
- attendance lists
- detailed diary notes
- employer reports
- enrolment records
- statutory declarations
What if I am not working, or working reduced hours?
A reduction of hours for your CPD obligations is available. You can apply for a reduction if you have taken leave from your professional duties. Total and partial reduction of hours may be granted.
Applications can only be made if you have been selected for a review. Email email@example.com with the reason for your application and, where possible, include documents to support your claim.
Examples of supporting documents include:
- a letter from your employer confirming a leave of absence from work (including dates)
- a medical certificate stating your condition, dates, and how the condition affected your ability to complete CPD
What happens if I cannot fulfil my CPD obligations?
If you do not provide sufficient evidence of continuing professional development, your membership status may be downgraded or suspended.