ACCA Applied Knowledge · Business and Technology · Personal effectiveness
An accountant records the training she has completed, what she learned from it and how she has applied it at work, so that she can plan future development. This activity is best described as:
This is continuing professional development through reflective record keeping. The accountant logs training, reflects on what was learned and how it was applied, and uses this to plan further development, keeping her skills and knowledge up to date.
- AContinuing professional development (CPD) through reflective record keepingCorrect
- BFormal disciplinary documentation
- CStatutory audit evidence gathering
Explanation
Recording learning, reflecting on it and applying it is the core of CPD and supports planning future development. Disciplinary records and audit evidence relate to different purposes.
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