The verifiable CPD is the development of knowledge which can be checked formally by the FAP such as accounting training courses, or auditing training courses, or being a trainer for training courses. These courses must be authorized by the FAP. This category is what we have practiced in the past up to today but the required hours increase from 18 hours to 20 hours for this category. 

The non-verifiable CPD is the independent learning to improve learners' knowledge in several aspects relating to business or accounting profession such as learning English via online media or other courses associated with bussiness or accounting profession. Countable hours can be based on actual actitivies. Exceeded hours of the verifiable CPD can be utilized as a part of non-verifiable CPD as well. CPA has to record these activities and reports to the FAP for non-verifiable CPD purpose.

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