What are the IIPA Arrangements?

The Institute of Incorporated Public Accountants has adopted the “input-based approach” for members which requires Incorporated Public Accountants to:

  • Complete at least 120 hours or equivalent learning units of relevant professional development activity in each rolling three-year period, of which 60 hours or equivalent learning units should be verifiable;
  • Complete at least 20 hours or equivalent learning units in each year; and
  • Track and measure learning activities to meet the above requirements.

The onus is on the Incorporated Public Accountant to create a specific CPD programme that is appropriate to their situation. Members should consider their area of employment. Members can do this by considering the following structured:


CPD Cycle

Evidence may include course outlines and teaching materials, an attendance record, registration forms or confirmation of registration from a provider.

The Institute requires Incorporated Public Accountants to make an annual CPD return to the Institute.

You may find the Institute’s CPD declaration form here.

Where the Member has not undertaken the required CPD in that year, they must explain how they plan to return to compliance in subsequent years.

CPD for Statutory Audit Members and Certain Accounting Practice Members

All Audit Practice Members of the IIPA are required to participate in the IIPA’s CPD structure. In addition a number of Accounting Practice Members have also opted into this system. Through this system Members of the IIPA can complete the entirety of their CPD requirements without having to pay anything further. This includes on an annual basis:

  • Fulfilling your entire structured CPD requirement through the OmniPro CPD programme;
  • Additional online CPD, which is also considered to be structured learning;
  • IIPA Central Courses (14 Hours).