Why shorter courses were recognised
The earlier syllabus generally awarded hours according to programmes of at least one hour. The direction recognises that online bite-sized courses can achieve specific learning objectives and fit daily professional routines. CPE remains required for both public-accountant registration and registration renewal under the respective Second and Third Schedules.
The half-hour award and standalone learning objective
The minimum programme duration is reduced from one CPE hour to 0.5. The source states that courses lasting longer than 30 minutes up to an hour can receive 0.5 CPE hour. Only standalone courses with an achievable learning objective within that half-hour are recognised; not every short video is automatically an eligible course.
Linked modules count only after the complete course
Where several 30-minute modules together achieve a course’s overall objective, award and record hours only after all relevant modules are completed. The example is a four-module FRS 115 course covering identification of performance obligations, their satisfaction, transaction-price determination/allocation and presentation/disclosure. Completing only one module does not demonstrate the full course objective.
The rolling three-year limit
Hours from these 0.5-hour courses may comprise no more than 50% of the required 90 structured CPE hours in each rolling three-year period, meaning at most 45 hours. This cap balances flexible short learning with participation in more comprehensive programmes; it is not a cap on all CPE combined.
Implementation and references
Practice Direction 1 of 2025 was issued on 1 April 2025 and the change took effect that day. It refers to section 13 of the Accountants Act and the Second and Third Schedules to the public-accountant rules, alongside the revised syllabus for the fuller framework.
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 ↗