Ethics CPD Requirements
Professional ethics is the foundation of the accounting profession. Nearly all IFAC member bodies mandate specific ethics training to maintain licensure.
The Standard Requirement
While specific requirements vary slightly by jurisdiction (e.g., CPA vs. ACCA), the baseline standard is 4 verifiable hours of ethics training per 3-year rolling cycle.
Ethics Deadline Calculator
Determine when your next ethics requirement is due.
Next course due by: 2025-01-15
What Counts as Ethics?
Ethics CPD must cover topics like:
- Conflicts of interest and independence.
- Confidentiality and data protection.
- Anti-money laundering (AML) and fraud detection.
- Corporate social responsibility.
FAQs
Can I roll over excess ethics hours?
Usually not. Ethics hours are specifically designed to be a regular, recurring refresher. Extra hours taken in one cycle generally count towards total verifiable hours but do not satisfy the ethics requirement for the *next* cycle.
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