ICAEW verifiable CPD: hours, categories and evidence explained

ICAEW verifiable CPD is continuing professional development supported by objective evidence of completion. It is not limited to expensive courses, but it is also not established simply by writing "verifiable" beside an activity in a spreadsheet. You need relevant learning, an honest record of time and suitable evidence.

The annual hours requirement depends on your CPD category and whether you work in practice or outside practice. ICAEW's CPD year runs from 1 November to 31 October. Members subject to the requirements must also complete at least one hour of verifiable ethics training during the year. Use ICAEW's CPD guide and category guidance to confirm your own obligations, exemptions or special circumstances.

This guide focuses on ICAEW, not every accountancy body's rules. ACCA has its own routes and requirements, so do not transfer one body's totals to the other. The worked examples are illustrative and do not constitute ICAEW approval of a particular activity or evidence pack.

ICAEW CPD hours by category

The current category-based minimums are:

The verifiable minimum is part of, not additional to, the total hours. For example, a category 2 member in practice needs at least 30 hours overall, including at least 20 verifiable hours. That is not a 50-hour requirement. The ethics requirement is also part of the relevant annual CPD total, not a reason to count the same hour twice.

Do not pick a category because its target feels achievable. ICAEW's CPD categories guidance links categories to the work undertaken and the responsibilities involved. Different roles can have different public-interest and regulatory implications. Working outside practice does not automatically place you in category 3.

If your work changes, assess the effect on your category using ICAEW's rules. Do not guess how mixed roles, a change of role or an exemption should be treated. Keep a note of the guidance you used and seek clarification from ICAEW where necessary.

What is verifiable CPD?

ICAEW's verifiable CPD guidance explains the evidence principle. The activity needs objective support that it was completed. A provider's attendance record, completion certificate or assessment record can help, depending on the activity and the information it contains.

There are three questions worth separating:

1. Was it relevant learning? An activity should address the knowledge, skills or professional development your role requires.
2. How much learning time did it involve? Record the time actually spent learning, not the whole day including breaks or unrelated work.
3. What objectively supports completion? Keep evidence that can be connected to the activity and your participation.

A certificate answers part of the third question. It does not automatically answer the first two. Equally, a detailed personal reflection may explain relevance and learning well but does not necessarily provide independent verification of completion.

Verifiable versus non-verifiable CPD

Non-verifiable CPD is not necessarily lower-quality learning. You might gain an important insight from technical reading or an informal conversation. The distinction concerns evidence, not a ranking of usefulness.

Suppose you read a technical article on a new reporting issue and record how it changed your understanding. That can contribute to relevant CPD, but your own note alone should not be treated as objective evidence just because it is detailed. Where a publisher or provider supplies an appropriate completion or reading-confirmation mechanism, assess that evidence against ICAEW's current guidance.

Conversely, an attendance certificate from a session unrelated to your work does not make the learning relevant. Your annual record needs a coherent connection between your responsibilities, development needs, learning and impact.

Examples of evidence to consider

These are evidence possibilities, not a guarantee that every item is sufficient. Look at what the document actually proves. A diary invitation, invoice or booking confirmation may establish that an activity was planned or paid for without demonstrating completion.

Does technical reading count as ICAEW CPD?

Relevant reading can be valuable CPD. The starting point is your development need: why did you read this, what did you learn and how does it connect to your work? Record the publication, date, learning time and a concise reflection.

The separate question is whether the reading is verifiable. Follow ICAEW's current advice and any verification mechanism associated with the resource. Do not assume that highlighting a PDF, saving a screenshot or writing your own summary automatically turns reading into verifiable hours.

For example, an accountant exploring an unfamiliar reporting requirement might record the issue in general terms, the guidance reviewed, the specific learning and the checks they will use next time. Keep the client name, financial details and underlying working papers out of a personal CPD entry. The learning record should explain professional development without becoming a second client file.

Does learning on the job count?

Some of the most relevant professional development happens when you encounter a new standard, system, responsibility or judgement problem. However, normal working hours are not automatically CPD hours. Identify the learning element and record it separately from routine task completion.

Imagine a finance professional spending a morning on a systems implementation. They might spend 45 minutes in structured training about a new control process and the rest of the morning configuring a system. Do not automatically claim the entire morning as learning. Record what developed their knowledge or skills and the actual time associated with it.

Whether that learning is verifiable depends on objective support and the applicable guidance. If you are uncertain, keep it as relevant learning in your record while resolving the classification. Do not manufacture a certificate or ask someone to confirm attendance they cannot genuinely substantiate.

The one-hour ethics requirement

ICAEW requires at least one hour of verifiable ethics training each CPD year for members subject to the requirement. Ethics learning should help you apply professional principles, not just recognise their names.

Choose training that meets ICAEW's current requirements, retain evidence of completion and record the learning time. A general discussion of an ethical dilemma may be useful CPD, but do not assume it fulfils the specific verifiable ethics-training obligation. Check the official CPD guidance for suitable options and your circumstances.

In your reflection, consider the practical question the training helped you address. That could involve identifying a conflict, responding to pressure, protecting confidentiality or recognising when you need advice. Keep examples anonymised and avoid suggesting that a short module removes the need for professional judgement.

Worked example: category 2 in practice

The following fictional annual mix illustrates the arithmetic. It does not recommend this mix for every accountant or certify the activities as acceptable.

If the activities are relevant and the evidence supports the assumed classification, the example reaches the category 2 in-practice minimum of 30 total hours, including 20 verifiable. The ethics hour is within those totals. The record still needs to explain learning and development needs; arithmetic alone is not a complete account of compliance.

Now suppose three of the workshop hours lack appropriate objective evidence. The total learning time might remain 30 hours, but the verifiable total would fall to 17. A larger overall total does not automatically fix a gap in the verifiable minimum. This is why it helps to review evidence as well as hours throughout the year.

How to write an ICAEW CPD record

Start with your role and development needs. Then connect each activity to those needs and keep the evidence accessible. ICAEW's recording CPD guidance should shape your final record.

A practical entry can contain:

• the activity title, provider or source and completion date;
• the development need it addressed;
• the actual learning duration;
• whether you are claiming verifiable hours, and on what evidence;
• a short explanation of what you learned;
• how you applied, or intend to apply, the learning;
• a reference to the supporting document.

For instance: "Completed a technical update about a reporting change. I learned that my existing checklist did not make one judgement point explicit. I will revise the review prompt and discuss the change with the team. Completion evidence is attached to this entry." Add the real source, time and date in your own record. Do not copy an illustrative statement as if it describes your work.

Keeping CPD evidence ready for review

Organise evidence so that an activity in your log can be matched to its supporting document. A folder full of certificates and a spreadsheet full of titles can still be difficult to review if dates, descriptions or learner details do not align.

ICAEW's firm responsibilities guidance says firms must retain CPD records, including verifiable evidence, for three years after the CPD year ends. Check the current rules that apply to you personally and to your firm rather than relying on a generic retention assumption.

When changing employers, keep a permitted personal copy of your learning history and evidence. Do not take confidential client files, proprietary training material or other records you are not authorised to retain. Where evidence cannot appropriately be copied, explore a suitable confirmation of the learning with the responsible person.

A year-end CPD checklist for accountants

Ahead of 31 October, check your category, total hours, verifiable hours, ethics training and evidence. Review whether the activities addressed your responsibilities and whether your reflections explain the learning rather than merely listing attendance.

Also check for duplicate entries, whole-day durations that include non-learning time, missing completion dates and documents that only show registration. Make the required declaration through the appropriate ICAEW process. Maintaining a personal record is helpful, but it does not submit a declaration on your behalf.

For the following year, start with a development plan based on your work. Plan sufficient relevant learning and check the evidence arrangements before booking. Then review the record periodically so the year-end task becomes confirmation rather than reconstruction.

Keep your accounting CPD in a portable passport

Passport for accountants provides a free personal home for CPD activities, reflections and evidence attached to entries. Import historic entries from a CSV, retain their original activity dates and export a PDF or CSV when you need a copy. Your learning history can stay with you as you move between practice, industry and contracting.

WorkplaceHero does not decide your ICAEW category, certify your evidence or make your annual declaration. The ICAEW CPD page explains how the personal record supports your organisation of learning. Start your free Passport and keep the official requirements and declaration process separate.

For related practical guidance, explore CPD evidence examples and tips for tracking CPD hours. Apply ICAEW's specific evidence rules where a general guide discusses other professions.

Sources and further reading

Requirements checked on 27 October 2026. Use the current official pages when deciding your obligations.

• ICAEW: your guide to CPD
• ICAEW: CPD categories
• ICAEW: what is verifiable CPD?
• ICAEW: recording CPD
• ICAEW: answers for firms on CPD questions

WorkplaceHero is independent and is not affiliated with, endorsed by or accredited by ICAEW. This is general guidance, not professional advice or a determination of compliance.