Requirements under ICAEW's CPD Regulations are consistent whether you are working full-time or part-time, as the technical knowledge requirements to undertake your role remain the same. This case study provides an example of how a part-time worker identifies and meets their CPD obligations.
Meet Joseph
Joseph Hoffman is an audit manager working in a medium-sized firm. The firm has no audit clients that are Public Interest Entities.
Following the birth of his second child, Joseph has moved into a part-time role, working three days a week.
Joseph spends around 20% of his professional time working on large company audits and the remainder of his time is spend in general practice on SME clients.
Joseph's CPD requirements
Joseph has worked through the CPD self-assessment tool and is in practice CPD category 3. Although Joseph works part-time, time apportionment does not apply to his CPD requirements because the technical knowledge requirements for a part-time and full-time role are the same.
Joseph is, therefore, required to undertake at least 20 hours of CPD annually, of which 10 must be verifiable.
Joseph's CPD activities
Joseph’s firm sponsors his attendance at a programme of technical and skills training comprising quarterly financial reporting and auditing updates (12 hours). In addition, Joseph undertakes the firm’s annual compliance and anti-money laundering training (three hours). He also attends an internally delivered (non-technical) skills training day every year (six hours).
Joseph’s firm subscribes to an online training service providing access to technical resources. Joseph estimates that he spends an hour of (non-verifiable) CPD per month accessing relevant resources (12 hours, non-verifiable).
He also completes one hour of ICAEW’s Ethics CPD course. Joseph is required to keep records and make them available to ICAEW on request. This is in addition to the requirement on his employer to keep records.
| CPD required | Undertaken CPD | ||
| Minimum total CPD | 20 hours | Total CPD | 33 hours |
| Minimum verifiable CPD | 10 hours | Verifiable CPD | 21 hours |
Earning less than £1,000 a year?
If you undertake some paid accountancy and finance services, but the total gross income from those services is less than £1,000 per annum, then you can also choose to reflect on your development needs and undertake any necessary training. This is instead of completing a minimum number of hours of CPD.
More support
Find out more about ICAEW's CPD categories and identify which is most applicable to you.
Find your categorySee all the categoriesOnline CPD record
As an ICAEW member, it's easy to manage your CPD activities and record your progress against CPD requirements in your online CPD Record.
