CPD case study

Meet Amie

Amie Tan qualified as an ICAEW member in 1990. She spent 20 years working at various firms specialising in personal tax before leaving to set up her own business. Over the past decade, Amie has built a portfolio career.

In addition to providing tax advisory services to high-net-worth individuals, Amie delivers examination training through a national training provider. She is also a voluntary trustee of a local homeless charity.

Amie's CPD requirements

As Amie has a portfolio career, she works through the CPD self-assessment tool for each of the roles she holds. She understands that she must comply with the requirements of the highest CPD category that is applicable to her.

As Amie provides accountancy services she is considered to be working in practice. She provides tax services to high-net-worth individuals and this work places her in practice CPD category 1, the highest practice category. Under this category, she is required to complete 40 hours of CPD every year of which 30 hours must be verifiable.

Amie’s role as an examination trainer is considered to be not-in-practice CPD category 3, which requires her to undertake a minimum of 20 hours of CPD annually of which five hours must be verifiable.

As a voluntary trustee of a local homeless charity, Amie is also strongly encouraged to complete ICAEW’s CPD course for charity trustees, or similar training, to support her role .

Amie must comply with the highest CPD hours requirements of the categories applicable to her, which is practice CPD category 1. She is therefore required to undertake 40 hours of CPD every year of which 30 hours must be verifiable. 

Amie is required to keep records and make them available to ICAEW on request. 

Amie's CPD activities

Amie subscribes to a leading online tax service. She accesses learning resources to maintain and enhance her tax knowledge. She engages with a range of verifiable activities including seminars and webinars (24 hours).

Additionally, she attends other verifiable events through the year including annual budget updates (10 hours). Amie accesses an online library of tax resources and engages with a network of fellow tax professionals to maintain and advance her knowledge (average three hours per month, total 36 hours).

Amie completes one hour of ethics training by accessing ICAEW’s Ethics CPD course (one hour). In addition, she attends an annual charity trustee training update organised through the homeless charity (three hours).