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ACCA Applied Knowledge · Business and Technology · Learning and training at work

An ACCA member records a CPD activity. Which of the following best reflects the purpose of continuing professional development for a professional accountant?

CPD aims to maintain and develop an accountant's knowledge and skills so they stay competent throughout their career. It supports the fundamental principle of professional competence and due care, rather than providing an initial qualification, replacing ethics requirements, or reducing employer training costs.

  1. AMaintaining and developing knowledge and skills so the accountant remains competent throughout their careerCorrect
  2. BGaining a first qualification before beginning employment
  3. CReplacing the need for professional ethics and fundamental principles
  4. DEnsuring the employer reduces its training budget

Explanation

CPD is an ongoing process that keeps professionals' knowledge, skills and competence current, supporting the fundamental principle of professional competence and due care. It is not an initial qualification, does not replace ethical principles, and is not designed to cut employer costs.

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