CPD waiver guidance
Waivers only apply to members following the unit route.
If you are following the ‘unit route – part-time or semi-retired’, you will be setting your level of veriﬁable CPD and so you do not need to apply for a
waiver. You should, however, keep a record of any exceptional circumstances if they affect your ability to complete CPD.
If you are following the ‘ACCA Approved Employer – professional development’ route, you do not need to apply for a waiver. ACCA would expect your
employer to assess individual development needs should you be absent from work for any period of time.
If you are following the ‘IFAC body route’ you do not need to apply for a waiver. You will be expected to comply with the requirements of the other
body’s CPD policy and should approach them regarding this issue.
For further information please go to the website www.accaglobal.com/cpd or tel: +44 (0)141 582 2000 email: firstname.lastname@example.org
ACCA’S UNIT ROUTE
ACCA recognises that situations occur where members are unable to
fulﬁl their CPD requirements. If, due to exceptional circumstances, you
are unable to meet your full annual CPD requirement, you will be able
to apply for a waiver. Waiver applications are considered for veriﬁable
units only and will be granted pro rata to the period of absence from
work. Generally a minimum period of one month’s absence from work
is required to be eligible for a waiver. You can only apply for waivers for
the current or previous CPD years.
Circumstances recognised for the purpose of waivers include:
• long-term illness and/or serious ill health
• onerous caring duties for a close family member
• maternity/paternity leave
• career break.
Circumstances not speciﬁed above will be considered on an
HOW TO APPLY FOR A WAIVER
Applications for waivers can be made by:
• using the online tool within myACCA
• downloading a form from http://www.accaglobal.com/gb/en/
You will be required to retain documentary evidence – for example,
a medical certiﬁcate in the case of illness – to support your waiver
application. This must be held for a period of three years.
In all cases, practising certiﬁcate and insolvency licence holders must
submit documentary evidence in support of their waiver application.
If you are not a practising member and you are applying
for a waiver for the current CPD year you do not need to
provide documentary evidence at the point of application.
However, if you are applying for a waiver for a previous
year, supporting documentation must be submitted.
Please send copies (not originals) of supporting documentation.
ACCA will contact you regarding the outcome of your application.
If your application is successful and you are awarded a waiver,
please note that you will still be required to submit your annual
CPD declaration. Once you have met the non-veriﬁable CPD
requirement (19 units) and any remaining veriﬁable CPD required,
you should complete your CPD declaration indicating that you
have met the CPD requirement. This is because you have met a
reduced CPD requirement for the year as agreed with ACCA.
REDUCED ANNUAL SUBSCRIPTION FEE
If you are claiming a CPD waiver, or following the ‘unit route – part-
time/semi-retired’, you may be eligible to apply for a reduced annual
subscription fee. This is open to members who are not in employment
or earning less than 8,000GBP per annum. If you would like to apply to
pay a reduced subscription, please go to myACCA. Further information
is available on the ACCA website at http://www.accaglobal.com/uk/en/
ACCA will conduct reviews of members’ CPD by selecting a proportion
of members’ records to review. If you are selected, ACCA may ask you
to send in evidence of the CPD you have undertaken. You would also
have to provide details of your non-veriﬁable units and any remaining
veriﬁable units. Such evidence will need to include documentation to
support any waiver awarded. All members must retain evidence for a
period of three years.
We may use your personal data for the purposes of membership
administration and training requirements, sending you publications
and other communications, responding to enquiries investigating
complaints and complying with our regulatory obligations.
You can update your information through your myACCA account at any
time. We may share information with our auditors. We may also share
information with other IFAC member bodies and employers, in order to
verify your CPD declaration.
Please note that for individuals based outside the UK, your
information will be held in ACCA’s main information systems
which are located in the EU and may be accessed by ACCA’s
local ofﬁce in your country of residence. ACCA processes
information within the EU, but may also transfer data outside
of the EU as part of its operations and service delivery.
For more information on how your personal information and
rights are respected, please access our privacy notice or contact