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

Dana, a newly qualified accountant, completes the exams of her professional body. Her employer then requires her to keep her knowledge up to date through relevant learning activities, record them, and reflect on how they affect her work. Which concept does this describe?

This describes continuing professional development (CPD): the ongoing, recorded and reflective learning that keeps a professional's competence current after qualification. Initial professional development ends at qualification, and audit rotation is about changing auditors, not personal learning.

  1. AContinuing professional development (CPD)Correct
  2. BInitial professional development only
  3. CStatutory audit rotation

Explanation

CPD is the ongoing process of maintaining and developing competence after qualification, usually involving planned learning, recording and reflection. Initial professional development covers the training and exams up to qualification, which Dana has already completed. Audit rotation concerns changing auditors and is unrelated to personal development.

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