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

Tomas has attended a two-day seminar on new reporting standards. His professional body requires CPD to be relevant and that members can show its effect. Which action best shows the CPD requirement is met?

Tomas should record the seminar, what he learned and how he has applied or will apply it in his role. Reflection on outcomes shows relevance and benefit, whereas a certificate or expense claim proves only attendance or cost.

  1. AKeep only the attendance certificate
  2. BRecord the seminar, what he learned, and how he applied it or will apply it in his roleCorrect
  3. CNote the seminar's cost in his expense claim
  4. DAsk colleagues to confirm he was absent from the office

Explanation

Effective CPD records go beyond attendance and show learning outcomes and their application to work. A certificate proves attendance only, and expense or absence records show nothing about learning or relevance.

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