Section A

An IT consultant at "AuditPro" is required to complete 40 hours of Continuing Professional Development (CPD) each year.

According to professional standards, what is the primary purpose of undertaking CPD?

Answer options:

To guarantee promotion to a managerial position within the firm.

To maintain and develop the knowledge and skills required to perform competently.

To fulfill the legal requirements of the national employment law.

To provide a basis for calculating annual performance bonuses.

How to approach this question

Think about why professional bodies mandate ongoing learning. It is to protect the public and clients by ensuring professionals don't become outdated.

Full Answer

B.To maintain and develop the knowledge and skills required to perform competently.✓ Correct

Continuing Professional Development (CPD) is the intentional maintenance and development of the knowledge and skills needed to perform in a professional context. It ensures that a professional's capabilities keep pace with current standards.

Common mistakes

Viewing CPD purely as a tool for career advancement (promotion) rather than a mandatory maintenance of competence.

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Practice the full ACCA BT — Business & Technology Practice Exam 3

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