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

An accountant records each training event, reflects on what was learned and plans how to apply it, as part of maintaining professional competence. Which statement about this process is most accurate?

This is continuing professional development, an ongoing career-long process of recording, reflecting on and applying learning to keep competence up to date. It is not one-off induction, and it is not training needs analysis, which identifies skills gaps before training is designed.

  1. AIt is continuing professional development, which is a continuous process for the individual's whole career rather than a one-off eventCorrect
  2. BIt is induction training, which is completed once when an employee joins the organisation
  3. CIt is a training needs analysis, carried out only by the employer at organisational level

Explanation

CPD is an ongoing, self-directed process of recording, reflecting and applying learning to keep skills current throughout a career. Induction is a one-off introduction to a new job. Training needs analysis identifies gaps between required and existing skills, and is not the recording of completed learning.

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