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Accounting and Corporate Regulatory Authority
Announcement

Audit Practice Bulletin No. 1 of 2026: Strengthening Professional Excellence: Continuing Professional Education Compliance Insights

Audience

Accountants

Accounting entities

30 March 2026

Key observations from ACRA’s 2025 Continuing Professional Education compliance checks on public accountants

This Audit Practice Bulletin shares key observations from ACRA’s 2025 Continuing Professional Education (CPE) compliance review of public accountants covering the rolling 3-year period from 1 January 2022 to 31 December 2024. The review demonstrates that the majority of public accountants continue to successfully meet their professional development obligations, reflecting the profession's commitment to ongoing learning.

While the results are largely positive, the bulletin highlights common findings and areas for improvement identified during the compliance check and provides practical guidance to support public accountants in meeting their CPE requirements. It also alerts public accountants to the global trend of professionals inappropriately using technology to complete training programmes.

Please click here [PDF, 161KB] to view the Audit Practice Bulletin No. 1 of 2026.

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