ACCA Realise is ACCA's leading-edge continuing professional development (CPD) scheme. All members are required to undertake relevant CPD to ensure that they maintain and develop the knowledge and skills needed to succeed in today's dynamic and demanding business environment.
IFAC requirement
ACCA Realise fully meets the CPD Standard (IES 7) released by the International Federation of Accountants (IFAC) of which ACCA is a member.
Benefits of CPD
ACCA's approach to CPD aims to ensure that learning and development is relevant to you at all stages of your professional career. The principle benefits of ACCA Realise are that it:
- helps you to identify areas of development which are relevant and support your career
- reassures employers and the public that you keep yourself up to date and employ an ethical approach
- offers a measurable and transparent approach to CPD
- provides you with an accessible range of services to help you maintain and develop your expertise.
Getting started
This part of the CPD resource will help you to:
- understand the CPD policy and requirements
- choose which route you will take to meet the CPD requirement
- consider the CPD process - setting objectives, undertaking activity and evaluating your CPD
- consider your ethical fitness, which forms part of the CPD requirement.
Practising Members
If you hold a practising certificate or insolvency licence, ACCA Realise requires you to maintain competence in the specialised area(s) of your practice.
Choosing your CPD route
ACCA Realise recognises that members need practical options for achieving CPD. The extensive research, which underpinned the development of the policy, found that members wanted to complete their CPD in a number of different ways. In response, ACCA Realise has been designed to offer three different CPD routes.
- Unit route: for those who are planning and organising their own CPD. This route requires you to complete 40 units of CPD a year
- Employer route: for those who work for an organisation which is an ACCA Approved Employer - professional development
- IFAC body route: If you also belong to another IFAC-member body, then you can choose to follow that body's CPD scheme if it meets IFAC's International Education Standard 7.
No matter which route you choose to take, you are required to complete an annual CPD return by 1 January immediately following the CPD year. You will also be required to keep evidence consistent with the route you follow.
The CPD process
The CPD process involves:
- setting your CPD objectives
- undertaking CPD activity
and - evaluating your CPD activity
Once you have undergone this process, you should make your annual CPD return and retain evidence of your CPD.
CPD and ethics
ACCA takes a strong position on ethics and requires that all ACCA members adhere to our ethical code of conduct. Ethics also lie at the heart of ACCA Realise. An ethical declaration forms part of your annual CPD return. No matter what your chosen career path is, you should maintain and develop your ethical competence.
In recongition of this, ACCA has produced an extensive online ethics resource which gives you access to a wide range of resources including:
- free online learning
- case studies
- guidance on how to create codes of conduct
- guidance on corporate social responsibility.
CPD starter course
This resource is a free e-learning course which covers ACCA Realise's purpose and requirements. If you have not been able to attend a CPD launch event, this e-learning will enable you to find out all about ACCA Realise. The course is a piece of video-streamed learning presented by Stephen Heathcote - Director, Learning & Development - and Heather Morris - Head of Training Policy and Professional Development.
If you are following the ACCA Realise unit route you can claim CPD units for this course. Full details on how to do this are included in the course. To log in, you will need your ACCA membership number and passcode. If you have forgotten your passcode, please contact ACCA Connect.
Your annual return
All members are required to submit an annual CPD return each year, no matter what CPD route is followed. You can submit your annual CPD return online at any point in the year by logging into