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As an accountant from the UK whose exams were taken under Scottish law would CPD credits need to be UK GAAP related, or can it pertain to US GAAP?

April 26, 2017Accountant CPD Credits exams GAAP Law Scottish UK

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As an accountant from the UK whose exams were taken under Scottish law would CPD credits need to be UK GAAP related, or can it pertain to US GAAP?

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The key is relevance. If you are planning to move back to the UK, then UK GAAP related CPD credits would be relevant. If you are currently applying US GAAP accounting standards, then US related credits would be relevant.