Measuring the attainment of CPD can be achieved by three different approaches:
(a) Output-based approaches―by requiring professional accountants to demonstrate, by way of outcomes, that they develop and maintain professional competence;
(b) Input-based approaches―by establishing a set amount of learning activity to develop and maintain competence; and
(c) Combination approaches―by combining elements of the input- and output-based approaches, setting the amount of learning activity required, and demonstrating the outcomes achieved.