How many CPD units does a CPA need? It depends on what you're doing. To renew your PRC ID, the PRC has applied "maximum flexibility" during the transition period — accepting a reduced number of units (as few as 15) or a CPD undertaking. To get BOA accreditation for public practice, you need the full 120 CPD units over a three-year compliance period. These are two different requirements, and confusing them is the single most common CPD mistake CPAs make.
This guide untangles the two, explains what CPD is, what counts, and how to earn units efficiently.
Renewing soon? This explainer pairs with our main guide on CPA license renewal and the CPD undertaking. Start there if you just need to renew your PRC ID before your birth month.
What is CPD, and why it exists
CPD stands for Continuing Professional Development — structured learning that keeps licensed professionals current. It's mandated by Republic Act No. 10912, the CPD Act of 2016, which made CPD a condition for renewing your professional license and created the CPD Council that accredits providers and programs.
For accountancy specifically, the Board of Accountancy (BOA) sets the CPD framework, and CPD units are earned by attending accredited seminars, trainings, conventions, and similar programs (with units also available for certain self-directed and lifelong-learning activities).
The two requirements: 15 vs 120
Here's the distinction that matters most:
| Requirement | How many units | What it's for |
|---|---|---|
| PRC PIC renewal | Reduced during transition (as few as 15), or a CPD undertaking | Keeping your CPA license active |
| BOA accreditation | 120 units per 3-year compliance period | Authorization to practice public accountancy (sign audits, attestation) |
Track 1 — CPD to renew your PRC ID
To simply keep your license active, you renew your PRC ID every three years. During the long CPD transition period, the PRC has accepted a reduced unit count for renewal, and — for those who can't complete even that — a CPD undertaking (a signed promise to comply in the next cycle), currently accepted until December 31, 2026.
Verify the current number before you rely on it. The reduced renewal requirement has changed across PRC advisories and is expected to step up over time toward fuller compliance. Always confirm the current figure on the PRC website or with the CPD Division ([email protected]). Treat "15" as the historically accepted minimum during the transition, not a permanent guarantee.
Track 2 — CPD for BOA accreditation (public practice)
If you want to practice public accountancy — sign audit reports, express opinions on financial statements, offer attestation services — you need BOA accreditation, and that requires the full 120 CPD units within a three-year compliance period. In fact, 120 units is the full CPD requirement under the law for all CPAs — set under RA 10912 and operationalized for accountancy by the Board of Accountancy (raised from an earlier 60 by BOA Resolution No. 358, s. 2016, and refined by later BOA resolutions, to align with international education standards); the reduced renewal figure is a temporary transition relaxation, and accreditation simply gets no such relaxation. The 120 units are split across competence areas, with a portion required in technical/competence areas and the remainder flexible.
Because the exact area-by-area split is set by BOA resolution and has been refined over time, confirm the current breakdown with the BOA/PICPA when you plan your accreditation. The headline to remember: renewal ≠ accreditation, and accreditation needs far more CPD. For the full picture, see our BOA accreditation guide.
Who is exempt during the transition
Under the PRC's transition rules, two groups have generally been excused from CPD for renewal:
- CPAs working abroad, for the period they are overseas.
- Newly licensed CPAs, for their first renewal cycle.
Exemptions are set by advisory and can change — confirm your status with the PRC if either applies to you.
What counts as a CPD unit?
CPD units are earned mainly through PRC/CPD-Council–accredited activities. Typical sources include:
- Seminars, webinars, and trainings from accredited providers (PICPA chapters, firms, training companies).
- Conventions and conferences (often a large block of units in a single event).
- In-house trainings from accredited employers.
- Authorship, teaching, and resource-speaking, and certain self-directed / lifelong-learning activities, subject to CPD Council rules and caps.
The key rule: the provider and program must be accredited for the units to count, and you must keep your certificates — you present them when you claim your renewed PRC ID.
How to earn units efficiently
- Batch them at a convention. A single multi-day PICPA convention can cover most or all of a renewal in one go.
- Use online providers. Accredited webinars let you earn units on your own schedule — useful if you're abroad or working full-time.
- Track as you go. Keep a folder of CPD certificates so you're never scrambling before your birth month.
- Mind the areas if you're aiming for accreditation — you need units in the right competence areas, not just any 120.
Frequently confused points
- "I only need 15 units forever." No — the reduced count is a transition accommodation and is expected to rise. Check the current rule each cycle.
- "The undertaking means I don't need CPD." No — it defers the units to your next compliance period; it doesn't cancel them.
- "120 units lets me renew faster." 120 units is for accreditation, not renewal — though units earned for accreditation also satisfy renewal.
The bottom line
For renewal, the PRC is being flexible: a reduced unit count or a CPD undertaking (accepted until Dec 31, 2026) keeps your license active — but confirm the current number with the PRC. For public practice, the bar is the full 120 units plus BOA accreditation. Know which track you're on, keep your certificates, and you'll never be caught short at your birth month.
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General information as of June 2026. CPD unit requirements are set by PRC and BOA resolutions and change over time — always confirm current rules at prc.gov.ph or with the CPD Division ([email protected]).