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Registration · ACRA

CPE Before PA Registration: Hours and Evidence

The CPE requirement is assessed over the 12 months preceding PA registration.

Source checked · 11 October 2026

Key points

At least 40 hours are required, including 30 structured hours and 20 hours in core areas. The core minimums include six hours in financial and sustainability reporting, six in auditing and assurance, three in IT and two in ethics. Completing the Public Practice Programme in the relevant period can remove the separate ethics minimum, but not the 40-hour total.

Planning your next steps

Structured activities need the required programme information and participation evidence. Keep a CPE log and certified supporting records for the courses claimed. When planning training, allocate hours by category as well as total: reaching 40 hours does not automatically satisfy the structured-learning and core-topic distribution.

Official source

A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.

Read the official source ↗
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