The Institute of Chartered Accountants Ghana


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Mandatory CPD

Nature and Scope

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Mandatory CPDs usually involve lectures, seminars or workshops, where more experienced and skilled colleagues lead fruitful and beneficial discussions with colleagues for shared knowledge and experience.  The main aim is to provide participants with more insight into the problem at stake, and often generate discussions in a seemingly real fashion to give members the necessary exposure they need for their jobs.  MCPDs are better organised as seminars or workshops than as lectures, for that matter.

The scope of MCPDs cannot be delimited to any specific issues, as it can be expanded at anytime to cover any issue considered appropriate, sufficient and relevant to the needs of members.  However, it is expected that the CPDs would enhance members knowledge and professional competence in the following field through structured courses initiated, organised and approved by Council in the following areas:

(1) Auditing and Assurance Services

(2) Consulting

(3) Industry and Commerce

(4) Public Sector Accounting

(5) Information Technology


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MCPDs are aimed at providing additional professional training and development to members who for want of time due to heavy schedules at the place of work are unable to avail themselves of current trends and developments in accountancy profession.  MCPDs are generally meant to:

(1)Encourage members to study further with a view to maintaining an adequate level of technical knowledge;

(2)Assist members to develop closer relations with each other in order to encourage discussions and transfer of skills, experience and knowledge;

(3)Open discussions on topical issues for the purpose of applying uniform procedures and treatment to same accounting events and transactions;

(4)Change the focus of the accountant from traditional financial function to fuller managerial roles such as financial and administrative management; and

(5)Institute any other training activities that would enable beneficiaries of MCPDs develop their latent talents and maintain their competence and relevance in today’s economic, political and social environments.

Operating Guidelines

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Activity Credits
Each attendance of CPD Workshop, Seminar 6
Writing a Technical Article for Member’s Journals 9
Writing a Relevant Article for Student’s Journal 6
Attendance at each Committee Meeting 2
Attendance at District/Practice Society Meeting 2
Participation in Accountants’ Conference 9
Attendance at Council Meeting 2

​The total credit for MCPDs should be 35 Credits per annum.

A member who attends 4 CPDs; 6 Committee meetings; Accountants’ Conference; 6 District Society meetings and writes one technical article in either Journal of Newsletter earns the following credits.

Below a Master’s Degree 9
Master’s Degree 18
Doctorate Degree 24

Those who have not earned credits for such certificates may submit their examination results for credits in one year only, and not the subsequent year.  Public lectures conducted other than by the Institute of  Chartered Accounts [Ghana] that reflect or impact on the accountant’s profession, when attendance is reliably proved would attract 6 MCPD credits.

Lectures delivered at a District Society meeting, when reliably proved will earn 6 credits.  Except, however, that where such a lecture is offered during a District Society meeting, no separate credits shall be earned for attendance.

Members of Council shall have, as honorarium, free admittance to 2 MCPDs.

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