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

An accountant is a member of a professional body that requires members to keep their knowledge and skills up to date and to record the learning undertaken each year. Which statement best describes the main purpose of this continuing professional development (CPD) requirement?

CPD exists to help members maintain and develop their professional competence, so they continue to provide a proper standard of service to clients and employers. It does not guarantee pay rises, replace initial qualification, or limit learning to formal classroom courses.

ATo ensure members maintain professional competence so they can serve clients and employers to a proper standardCorrect
BTo guarantee members a pay rise after each year of recorded learning
CTo replace the need for initial professional qualification exams
DTo ensure all learning is delivered through formal classroom courses

Explanation

CPD supports the fundamental principle of professional competence and due care by keeping knowledge and skills current. It does not guarantee pay rises, replace initial qualification, or require classroom delivery, as informal learning such as reading or on-the-job learning can count.

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