Under the revised Statement 1.500, all members are required to undertake at least 2 verifiable hours annually on ethics-related CPD activities. Furthermore, at least half of 60 verifiable CPD hours (i.e. 30 hours) in each rolling three-year period should come from structured learning activities.
Members who are Responsible Persons (RPs) of registered Public Interest Entity auditors and Practising Certificate (PC) holders are required to undertake at least 5 verifiable hours of CPD activities annually in the subject of accounting or auditing.
Ethics-related CPD activity generally involves ethical principles or theories to enhance ethical decision making relevant to members’ role as a professional accountant.
Structured learning activity provides clear objectives and defined syllabus of learning and professional development.
Effective dates:
Ethics-related CPD activity for RPs and PC holders: Effective 1 December 2025
All other changes: Effective 1 December 2026
For details, please visit our webpage on New CPD requirements from December 2025.