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ACCA Applied Knowledge · Business and Technology · Competence frameworks and personal development

An ACCA member completes a seminar on new IFRS requirements. She keeps the certificate but never reflects on what she learned or how she will apply it at work. Which statement is MOST accurate?

The activity is of limited value because effective CPD must be relevant, planned and followed by reflection and application of what was learned. Merely attending and keeping a certificate does not show that competence has improved, although seminars can legitimately count as CPD.

  1. AThe activity counts fully as effective CPD because attendance was evidenced
  2. BThe activity is of limited value because CPD should be relevant, planned and reflected upon, with learning applied in practiceCorrect
  3. CThe activity is invalid because seminars can never count as CPD

Explanation

Effective CPD is a cycle of identifying needs, planning, doing, then reflecting and applying the learning. Attendance alone does not show that competence has developed. Seminars can count as CPD, so option C is wrong, and a certificate alone does not make it effective, so A is wrong.

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