What is the main purpose of continuing professional development (CPD) for an accountant?
Answer and explanation
Correct answer: C. To maintain and improve professional skills throughout a career
- Step 1: CPD is the ongoing learning needed to keep up to date.
- Step 2: It supports the fundamental principle of professional competence and due care.
Answer
To maintain and improve professional skills throughout a career.
Why not the others: CPD is for those who are already qualified or members, not for initial qualification. CPD does not replace ethical requirements. CPD is not related to the extent of audit procedures.
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