Including ethics in your CPD requirements
To support the ongoing ethical conduct of accounting and finance professionals, our CPD requirements include a mandated ethics component. From October 2023 onwards, CPA Australia members are required to complete a minimum of two (2) verifiable CPD hours per year on ethics-related topics, and 10 hours every three years (per triennium).
Who is required to complete ethics-related CPD?
All CPA Australia members are required to complete 10 hours of ethics-related CPD per triennium, with a minimum requirement of two (2) verifiable hours per year. The only exceptions to this requirement are Life Members, Honorary Members and members on the Retired Membership list (unless they are subject to any requirements referred to in By-Law 3.11(d)).
Ethics CPD requirements explained
Like all of the CPD activities that you commit to each year, the mandated ethics CPD hours play a key role in maintaining your professional competency and helping to safeguard the integrity of the accounting profession. Importantly, the required ethics CPD hours are not an additional CPD requirement – they are included in the usual 120 hours you need to complete over a triennium period.
What are verifiable CPD hours?
The two hours of ethics-related CPD activities required each year must be verifiable. Verifiable CPD hours are defined as:
- Objective: fact based rather than based on personal perspective
- Corroborated: can be confirmed to be accurate
- Retained: documented and stored in an observable format
How to meet your CPD requirements
As part of our commitment to making sure CPA Australia members are actively investing in life-long learning, we offer a broad range of CPD activities – including complimentary ethics-related CPD. Take a look at what’s available, and then choose a format that suits your learning style.
Frequently asked questions
Compliance, exemptions and special circumstances
In addition to verifiable CPD activities, we also offer a broad range of engaging podcasts and articles to keep you up-to-date with the latest news and trends.