In this section you can access guidance for Approved Employer targets relating to the Professional Development stream.
To help you with your application, we've created an Approved Employer criteria and evidence requirements guide for the Professional Development stream.
Download the guidance (PDF format, 103 KB)
ACCA members working with the employer are aware of ACCA’s CPD requirements.
Every ACCA member who is active in the workplace needs to complete Continuing Professional Development (CPD) on an annual basis, and submit an annual CPD declaration to ACCA.
As an Approved Employer your ACCA members will be eligible to follow the ACCA Approved Employer CPD route, and will not need to document or keep evidence of individual CPD units.
Your ACCA members may be randomly selected for review by ACCA, in which case they will need to be able to demonstrate that they have taken part in your company’s development and appraisal process for the time that they are employed by you.
It is important to advise your ACCA members that your organisation holds approval for Professional Development. You should encourage them to submit their annual CPD declaration to ACCA, confirming that they are following the ACCA Approved Employer route. If your Professional Development approval only covers some of your ACCA members you must also communicate your eligibility criteria clearly so all members know the right route for recording their CPD.
If you have any ACCA trainees working for your organisation you must also make it clear to them that your Professional Development approval will not allow them to claim the performance objective exemption. The performance objective exemption is only available to trainees if your organisation also holds Trainee Development approval.
By agreeing to this statement you are confirming that your company will proactively communicate these requirements to your ACCA members.
Note: Practising ACCA members must ensure that they obtain an appropriate proportion of CPD in their chosen specialism. Members holding an ACCA practising certificate and audit qualification must ensure they maintain their competence in audit, even if no audit work is currently being undertaken.
Best practice statement - no evidence required.
ACCA members are supported to identify and complete relevant development activities aligned to their role and career ambitions.
Your ACCA members are individually responsible for identifying and completing development activities that are relevant to their own role and career ambitions.
As an Approved Employer you will provide a documented process that allows your ACCA members to review their learning and development needs on a regular basis, to identify appropriate development activities, and to plan for carrying them out within an agreed period.
For more information on CPD, visit our Members' section.
Example of employee development plan or other document showing that employees have the opportunity to identify and complete relevant development opportunities (templates are acceptable).
The employer provides detailed information on the range of opportunities for ACCA members to develop against their role and career ambitions.
ACCA’s CPD policy is flexible and a wide range of learning can contribute to the requirement as long as it is relevant to the member’s development.
As an Approved Employer you will provide your ACCA members with clear information on the range of development opportunities and activities available to them.
Your employees may have the flexibility to identify and arrange their own development activities, subject to approval. Or your company may organise a full schedule of development opportunities and allow your ACCA members to choose relevant activities from a defined list.
Either way, the opportunities available to your ACCA members should be clearly documented along with the processes for requesting and approving development activities.
AND AT LEAST ONE OF THE BELOW
Line managers discuss the relevance and application of CPD activities with ACCA members at least once every 12 months.
Carefully evaluating whether learning has been useful and relevant will help your ACCA members ensure that their CPD remains effective for them and for you as their employer.
By agreeing to this statement you are confirming that your company will give your ACCA members the opportunity to discuss the relevance and application of their CPD activities with their line manager or another appropriate individual at least once every 12 months.
Best practice statement - no evidence required.
ACCA members working with the employer are aware of the importance of ethics and professionalism in the workplace.
All ACCA students and members, as well as any partner (or director) in an ACCA practice, should be familiar with the ACCA Code of Ethics and Conduct and the five fundamental principles of:
By agreeing to this statement you are confirming that your company will proactively communicate and reinforce this information to your ACCA members.
Find out more about ethics and the code of conduct.
Best practice statement - no evidence required.