Rolling hours and the correct renewal window
Maintain at least 120 hours in each rolling three-year period, including at least 90 structured hours and at least 20 structured hours in each calendar year. A reporting year runs 1 January–31 December; renewal uses the three reporting years immediately before the renewal year. The example for 2025 renewal is 1 January 2022–31 December 2024. Keep detailed records for ACRA verification.
Five categories and role-specific exceptions
The categories are financial/sustainability reporting, ethics/professionalism, auditing/assurance, insolvency/restructuring and IT. Public accountants registered solely to become judicial managers and not conducting audits have no Category 3 minimum. Category 4 applies to approved liquidators and those judicial-manager-only non-auditors. The categories are not interchangeable pools for meeting every specialist minimum.
Short courses and modular completion
Since 1 April 2025, the bulletin describes half-hour credit for short courses in the 30-minute-to-one-hour range, referring to Practice Direction 1 of 2025 for details. For multiple 30-minute modules sharing an overall objective, award and record hours only after all relevant modules are completed. Bite-sized learning is capped at 45 hours per rolling three-year period, half the 90 structured minimum; use the cited direction for its precise duration boundary.
Category 4 shortfalls and liquidator status
Approved-liquidator public accountants must obtain at least nine structured Category 4 hours per rolling three years. Those no longer intending liquidation work may apply to revoke their liquidator licence, ending that Category 4 obligation once the relevant status is revoked. Remaining approved liquidators must meet it; merely doing no recent liquidation work does not itself remove the requirement described.
IT learning and sustainability-course classification
IT became core on 1 January 2022. Examples include robotic automation, analytics, interpretation/visualisation, business reporting, blockchain and AI. Since 1 January 2023 sustainability reporting belongs to Category 1, while related assurance belongs to Category 3. The review found reporting courses misclassified into Category 3; verify categories with providers where needed.
Complete CPE logs
Under Third Schedule paragraph 3, records should support declarations and be producible on request. Include accountant name and registration number, provider, course title and content, completion date, category and hours awarded. ACRA’s logbook is a practical aid. Inaccurate hour tracking was a review finding even where learning had occurred.
Participation evidence and retention
Keep objective attendance/completion evidence for three years excluding the current year. Examples are provider certificates, provider confirmation emails and webcast screenshots showing outline, date and time/duration. Without verifiable provider completion evidence, activities cannot count as structured hours. Screenshots need to prove participation, not simply show an advertisement.
Shortfalls differ from misrepresentation
The 2025 review found unavailable attendance evidence and one instance of declaring online courses not attempted or completed. The 2023 review found unverifiable or nonexistent courses. PAOC considered individual circumstances and allowed specified make-up periods for some shortfalls, while disciplinary action was initiated for misleading renewal information. Serious discrepancies may lead to proceedings and registration cancellation; make-up permission is not a blanket entitlement for false declarations.
Honest participation and future learning
The bulletin warns about inappropriate technology use to complete training or assessments and calls for honest participation, genuine learning and readily verifiable records. Select courses with clear relevant learning objectives and stay current on all applicable categories, including sustainability and AI. ACRA supports compliance while acting against serious misrepresentation; the bulletin is dated 30 March 2026.
Official source
This article independently explains the substantive contents of the official PDF, including the relevant conditions, procedures and annexes. The linked document remains the authoritative source for its original wording, and later changes should be checked separately.
Read the official PDF ↗