Verifiable vs. Unverifiable Hours

Verifiable CPD Hours

Verifiable CPD refers to learning activities that can be verified objectively. Examples of Verifiable CPD hours are:

  •   Volunteer and community leadership contributing to professional competency;
  • Participation in professional courses, conferences, and seminar;
  • Self-directed learning to prepare for an exam without a structured study program, and passing the exam;
  • On-the-job training; major change in job responsibilities, major involvement in special projects, significant learning of new software, systems, and procedures;
  • Developing or delivering a course or CPD session, whenever there is a new or refreshed learning experience;
  •  Formal study of courses leading to a degree, certificate, or diploma;
  • Participation as a speaker in conferences, briefing sessions, or discussion groups;
  • Writing articles, papers, or books of a technical, professional, or academic nature;
  •  Professional re-examination or formal testing; or 
  • Providing or receiving professional development support as a facilitator, mentor, or coach.

Verifiable CPD documentation should:
- Describe the learning activity;
- Identify the provider of the activity, where applicable; 
- Connect the member to the activity;
- Identify when the activity took place; and
- Provide a basis for concluding that the number of reported hours is reasonable.

Unverifiable CPD Hours

Unverifiable CPD refers to learning activities that cannot be verified objectively. Examples of Unverifiable CPD hours are:

  • Technical reading, self-study of published materials, self-study courses; or
  • Research, including reading professional literature or journals, for application in the professional accountant's role.