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• Do ACCA provide a route for its members to become members of other bodies?
• Do you provide any other routes to ACCA membership?
• I have been removed from the register, why?
• My account is currently suspended, how can this be reactivated?
• I am an ACCA member having difficulty paying my fees. Can ACCA provide assistance?
• I have retired and now wish to resign from the register, what should I do?
• Why do I need to undertake continuing professional development (CPD) and is this mandatory?
• What are ACCA's requirements for completing CPD?
• How do I notify ACCA that I have completed the CPD requirements?
• I forgot to submit my declaration by 1 January, what should I do?
• Should I retain evidence of my development?
• I am currently unemployed, do I still need to comply with the CPD requirement?
• I have been awarded a CPD waiver – I thought I didn't need to make a declaration?
• I can't afford to attend courses in order to meet the CPD requirments. What else can I do?
• I no longer work in accounting or finance, will I still have to complete CPD?
• I am currently studing and don't have time for CPD – what should I do?

Do ACCA provide a route for its members to become members of other bodies?

ACCA has formed mutual recognition agreements with several prestigious global accountancy bodies. These MRAs provide routes for ACCA members to become members of other bodies and to enjoy the benefits other organisations can offer. These organisations currently include CGA Canada, HKICPA, MICPA & ICPAS. Further information can be found in the members section of the ACCA website under mutual memberships.

Do you provide any other routes to ACCA membership?

ACCA also provide a direct route to membership for those members of other specified bodies as set out in membership regulation 2.1.3, which also takes account of the European Communities Regulations (recognition of professional qualifications). Please refer to the ACCA Rulebook for further guidance in this area.

I have been removed from the register, why?

This can be primarily for one of two reasons;

• Members who do not pay their subscriptions in full each year will be removed from the ACCA register and will lose their right to use the ACCA letters after their name. (Regulation 11(1) Chartered Certified Accountants' Membership Regulations) 
• Members who do not comply with Continuing Professional Development (CPD) requirements will be removed from the ACCA register and will lose their right to use the ACCA letters after their name. (Regulation 12 Chartered Certified Accountants' Membership Regulations) 

An individual may also be removed on disciplinary grounds or due to bankruptcy.

My account is currently suspended, how can this be reactivated?

Please contact your local office or ACCA Connect to request the relevant reinstatement form.

• Members or affiliates who were removed from the register for non-payment of subscription fees
  A former member or affiliate seeking reinstatement who was removed from the ACCA register for non-payment of fees must pay the current year's subscription, the reinstatement fee, any unpaid sums owed at the time of removal and all outstanding back subscriptions.  Those members with an annual CPD declaration outstanding must also ensure to complete the declaration section on page 6 of this form in order to be considered for reinstatement.
• Members who were removed from the register for non-compliance of Continuing Professional Development (CPD) obligations
  A member who was removed from the ACCA register for non-compliance with their CPD obligations must submit a CPD declaration and provide any outstanding CPD evidence as requested by ACCA before they will be considered for reinstatement. Members removed for non compliance of CPD will also have to complete the reinstatement form and pay the relevant reinstatement fee.
• Members or affiliates who have previously resigned from the ACCA register
  A member or affiliate who formally resigned and whose resignation was accepted by Council will be required to pay any unpaid sums at the time of resignation, the current year's subscription and reinstatement fee but will not be required to pay subscription fees for the period during which he/she was off the register.  Those members with an annual CPD declaration outstanding must also ensure to complete the declaration section on page 6 of this form in order to be considered for reinstatement.
• Individuals who were removed from the register on disciplinary grounds or due to bankruptcy
  An individual excluded from the register on disciplinary grounds or due to bankruptcy may, in addition to completing this form and paying all fees and any other sums due, be asked to supply character references in addition to completing the reinstatement to membership form and may be subject to the preparation of a report by an ACCA approved practitioner on his/her conduct in the period since his/her exclusion, for which an additional fee may be payable. Applicants may also be required to pass further examinations and/or tests and be subject to further conditions for reinstatement. Advice on these procedures will be given on receipt of this form.
• Members in public practice
  An applicant for reinstatement who is in public practice (whether on a full-time or spare-time basis) as the principal of a firm must submit an application for a practising certificate with this form.  An applicant for reinstatement from outside of the UK (including Channel Islands and Isle of Man) or Ireland must submit either an application for an ACCA practising certificate or supply a copy of a practising certificate issued by a recognised national body or authority with this form. (Applicable only to former members; affiliates are not permitted to enter into public practice.)

I am an ACCA member having difficulty paying my fees. Can ACCA provide assistance?

Some members may apply to pay a reduced subscription. Please visit www.accaglobal.com/members/admin/subscriptions/reduced to find out if you are eligible for a reduced subscription and download a copy of the relevant application.

I have retired and now wish to resign from the register, what should I do?

A member who has been a member for at least 30 years, and who has, with a view to permanent retirement, retired from professional work or business, may apply to Council to be placed on the register of members in retirement.

Council may, at its absolute discretion, consider an application for transfer to the retired list from a member who fails to meet the minimum qualifying requirements but who, for health or other personal reasons, wishes to be considered for transfer. Any such application should be accompanied by an explanation of the reasons for applying and the commutation fee (which will be returned/not collected if the application is not granted).

Transfer to the retired list requires the payment of one final “commutation” fee. Thereafter, no further subscription fees need be paid for life.

Download the relevant form here

Why do I need to undertake continuing professional development (CPD) and is this mandatory?

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.

All ACCA members who are active in the workplace are required to complete CPD on an annual basis. Members on the retired register are exempt from CPD.

If personal circumstances mean you cannot participate fully in CPD then you may be eligible for a CPD waiver.

ACCA's CPD scheme complies with the CPD Standard (IES 7) released by the International Federation of Accountants (IFAC) of which ACCA is a member.

What are ACCA's requirements for completing CPD?

Members can choose one of the following routes when meeting their CPD requirement:

• unit route
• unit route - part-time or semi-retired
• ACCA Approved Employer route
• other IFAC member body route.

The unit route is for members who plan and organise their own CPD. If you follow the unit route, you are required to complete 40 relevant units of CPD each year, where one unit is equal to one hour of development. Twenty-one units must be verifiable; the other 19 can be non-verifiable.

If you are employed for 770 hours or less over the course of a CPD year, then you may be eligible to follow the part-time or semi-retired route.

If you work for an organisation which is an ACCA Approved Employer - professional development, you may achieve your CPD by participating in your organisation's employee development programme and you are not required to follow the unit route.

If you have worked for an ACCA Approved Employer - professional development for all or any part of a CPD year, you can indicate that you have taken the employer route when you make your annual CPD declaration.

If you are also a member of another professional accountancy body then you can choose to follow your other body's CPD programme instead of ACCA's CPD programme.

Further information on the requirements for CPD.

How do I notify ACCA that I have completed the CPD requirements?

All members are required to submit an annual CPD declaration each year, no matter what CPD route is followed. You can submit your annual CPD declaration online at any point in the year by logging into myACCA. Alternatively you can complete a paper version, which you will receive as part of your annual subscription renewal notification. This must be returned to ACCA by 1 January of the following year.

I forgot to submit my declaration by 1 January, what should I do?

Submitting your annual CPD declaration is a membership requirement. Even if you have missed the deadline, it's extremely important that you send it to ACCA as soon as possible.

Should I retain evidence of my development?

All members are required to keep evidence of their participation in the appropriate CPD route for three years as it may be required as part of ACCA's CPD review process.

If you follow the unit route, you are required to maintain comprehensive evidence of your verifiable CPD units as well as a record of the nonverifiable CPD you have undertaken. To help you, ACCA has developed an online evidence record which you can access by logging in to myACCA. ACCA has also developed paper forms (download developed paper forms). Alternatively, you may wish to keep records in your own format.

If you follow the ACCA Approved Employer - professional development route, you should keep evidence of your employment and evidence of your participation with your employer's development and appraisal processes.

If you follow the other IFAC body route, you should keep evidence of your membership of your other accountancy body and evidence of participation with their CPD requirements. If the other professional body has successfully reviewed your CPD evidence records, you should also keep a copy of the outcome letter.

I am currently unemployed, do I still need to comply with the CPD requirement?

ACCA recognises that situations will occur where members are unable to fulfil their CPD requirements. Members in exceptional circumstances will be able to apply for a waiver for the period when they are not active in the workplace. A minimum of one month's absence from work is required in order to be eligible. Waivers in respect of long term and/or serious illness, onerous caring duties for a close family member, maternity or paternity leave, unemployment and career breaks will be granted pro rata to the period of absence from work. You can apply for a waiver in one of the following ways:

• online self-declaration (via myACCA)
• downloading a form to fill in and send to ACCA
• in writing.

In all cases, you should retain documentary evidence to support the waiver application for a period of three years. You will still have to complete your annual CPD declaration.

I have been awarded a CPD waiver – I thought I didn't need to make a declaration?

If you were awarded a full CPD waiver, you can make your CPD declaration straight away indicating this. You will need to meet the non-verifiable requirement ie reading activity, and keep evidence of this and evidence to support your waiver. If you were awarded a partial waiver, you will need to meet your remaining CPD obligations and submit an annual CPD declaration by selecting Option A - unit route. Remember to keep evidence of your CPD and evidence to support your waiver.

I can't afford to attend courses in order to meet the CPD requirements. What else can I do?

There are many forms of professional development that are acceptable to ACCA as well as attending courses. For instance, work based learning, coaching, mentoring, e-learning, networking, discussion groups, reading and undertaking research are just some of the other ways in which you can find development opportunities. We also have a comprehensive range of services and tools to support you in planning, sourcing and achieving your CPD.

Range of services.

I no longer work in accounting or finance, will I still have to complete CPD?

All members, regardless of their role, are required to meet the CPD requirement. However, ACCA asks that all members undertake CPD relevant to your current role, eg if you work in IT we recognise CPD activities which are focused on IT.

I am currently studying and don't have time for CPD – what should I do?

Studying for an additional qualification is an acceptable CPD activity. Members undertaking such study are more than likely to have exceeded the CPD requirement. Send in your annual CPD declaration as soon as possible. Keep evidence of your studies in case ACCA requires it.

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