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

An accountant's continuing professional development (CPD) record shows she attended a seminar on a topic unrelated to her work and has no plan for future learning. Which statement is most consistent with the professional approach to CPD?

CPD should be planned, relevant to the member's current and future role, and followed by reflection on what was learned. Random, unrelated activity or paying a membership fee does not maintain professional competence, and CPD is needed continuously, not just when changing employer.

  1. AAny learning activity counts equally, regardless of its relevance to the member's role
  2. BCPD should be planned, relevant to the member's current and future role, and reflected uponCorrect
  3. CCPD is only needed when a member changes employer
  4. DCPD is satisfied by simply paying the annual membership fee

Explanation

Good CPD is a continuous cycle of assessing needs, planning relevant activities, undertaking them and reflecting on outcomes. Irrelevant seminars with no plan do not maintain competence for the member's role. It is not limited to job changes and fees do not count as learning.

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