Member Development

Continuous Professional Development

Member development and continuous professional development are the foundation of staying relevant and excelling in the ever-evolving landscape of our profession. By investing in your ongoing growth, members will be empowered to navigate challenges, embrace opportunities, and consistently deliver excellence. At Lesotho Institute of Accountants (LIA), we recognize that member’s success is intrinsically tied to their development, and we are committed to partnering on this journey toward continuous improvement.

Why CPD Matters

International Education Standards (IES) Compliance: 

Our CPD framework aligns with the principles outlined in the IES, which establish the expectations for the learning and development of professional accountants. Adhering to these standards ensures that our members maintain the necessary competencies and ethical values throughout their careers. 


IFAC (International Federation of Accountants) Statements of Membership Obligations (SMOs)

As a member of IFAC, we recognize and adhere to the IFAC SMOs, particularly SMO 2, which emphasizes the importance of continuous professional development. SMO 2 underscores the significance of maintaining and developing professional knowledge, skills, and values to meet the needs of employers, clients, and the public. 



Members are required to complete a minimum of 40 CPD hours annually, with a balanced distribution of 20 Structured Hours and 20 Unstructured Hours. 

Structured Hours

Structured Hours involve formalized learning activities such as workshops, seminars, conferences, and online courses. These activities are designed to enhance technical skills and stay current with the latest industry developments. 

Unstructured Hours 

Unstructured Hours encompass informal learning, including self-directed study, professional reading, and participation in relevant forums. This flexible approach allows members to tailor their CPD to their specific needs and professional interests. 

 Distinction between Structured and Unstructured Hours

Structured Hours are characterized by organized and formalized learning activities with predetermined learning objectives and outcomes. Unstructured Hours, on the other hand, are more flexible, encompassing a variety of informal learning experiences that contribute to the professional’s overall development. 


LIA is dedicated to empowering its members with the knowledge and skills needed to excel in today’s complex and ever-changing professional landscape. Together, let’s advance the future of accountancy. Access the CPD calendar plan to meet annual CPD requirements. View Calendar. 


To streamline the documentation process, we provide a downloadable CPD policy that outlines the requirements and guidance on identifying appropriate CPD activities. Additionally, our website features an easy-to-use form for members to submit their completed CPD hours, ensuring transparency and accountability. 

File CPDs (Continuing Professional Development) here