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

Tomas keeps a CPD record. He attended a webinar on new reporting rules but wrote no notes on what he learned or how he will apply it. Which statement is most accurate regarding CPD under a typical output-based or reflective approach?

Tomas should record what he learned and reflect on how it is relevant to and will be applied in his role. Merely attending shows activity, not learning. Good CPD records show the outcome of development, and many learning types qualify, not only formal exam-based courses or employer-funded ones.

  1. AAttendance alone is sufficient evidence of CPD, so no further action is needed
  2. BOnly formal courses with examinations count as CPD
  3. CCPD is valuable only if the employer pays for it
  4. DThe learning should be recorded with reflection on its relevance and application to his roleCorrect

Explanation

Effective CPD focuses on what was learned and how it is applied, so recording and reflecting is important. Attendance alone may show activity but not learning. CPD can include informal learning and does not depend on employer funding.

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