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New CPD requirements from December 2025

HKICPA is responsible for setting and regularly reviewing CPD requirements for all members. During its recent CPD requirements review, several areas relating to ethics, structured learning and technical subjects requiring further enhancements were identified.

To uphold and enhance members' professional competence, and to ensure that HKICPA’s continuing professional development requirements align with prevailing international standards and practices, the following new CPD requirements, with their respective effective dates, are set out below:

Ethics-related CPD activity generally involves ethical principles or theories to enhance ethical decision making relevant to members’ role as a professional accountant.

Examples of ethics-related topics include, but are not limited to:

· Fundamental principles of Code of Ethics for Professional Accountants

· Anti-money laundering

· Business ethics

· Avoidance of bribery and corruption

· Independence for Professional Accountants in Business

· Auditor independence

· Ethical dilemmas in professional practice

· Ethical issues in tax planning

Structured learning provides clear objectives and defined syllabus of learning and professional development, which is generally considered to be effective in developing and maintaining professional competence. Structured learning typically involves classroom learning, e-learning, webinars, workshops and conferences.

Examples of structured learning include, but are not limited to:

· Courses conducted by professional bodies

· Studies for a post-graduate degree or another professional qualification

· E-seminar or webinar

· Conference

Structured learning offers a more organised approach to learn and develop specific competencies, eventually enhancing members’ professional development. It could also ensure accountability, effectiveness and measurable progress in professional development.

Accounting or auditing-related CPD activity generally encompasses the study of accounting principles, accounting or auditing standards and their application, financial reporting, and related subject areas.

The CPD activities should be relevant to develop and maintain members’ professional competence necessary to perform their roles as CPAs.

Examples of accounting or auditing-related CPD activity include, but are not limited to:

· Annual accounting and sustainability update

· Application of HKICPA audit practice manual

· HKFRS 17 insurance contracts – audit and financial reporting issues

· Accounting for cyptoassets

· Audit sampling and journal entry testing