Skip to content

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

Which of the following best describes continuing professional development (CPD) for an accountant?

CPD is the continuing process of maintaining and enhancing knowledge, skills and competence throughout a professional's working life. It goes beyond initial qualification, so that the accountant stays up to date and able to perform work to a high standard. It is not a disciplinary or appraisal process.

  1. AA one-off qualification taken at the start of a career
  2. BA continuing process of maintaining and enhancing knowledge, skills and competence throughout a working lifeCorrect
  3. CA disciplinary procedure used when an accountant breaches ethical rules
  4. DAn annual appraisal carried out by the employer's line manager

Explanation

CPD is an ongoing commitment to keep professional competence up to date after qualification. It is not a one-off exam, a disciplinary tool or an appraisal, although appraisal may help identify needs.

Did you get it right without looking?

One question tells you little. A timed set on Competence frameworks and personal development shows your real accuracy, how long you take and where you lose marks.

Practise Competence frameworks and personal developmentFree diagnostic mock

More Competence frameworks and personal development questions