CPD case study

Meet Anh

Anh Nguyen qualified as an ICAEW member in 1978. She has worked in industry, in the UK and internationally for more than 40 years. Since 2017, she has worked part time as a non-executive director of a large company and has been chair of its audit committee for the past four years.

Anh retired four months into the current CPD year (23/24) and since retirement, she has not undertaken any finance or accountancy work (paid or unpaid). She does not hold any director, trustee or equivalent roles. 

Anh's CPD requirements

As Anh has retired during the 23/24 CPD year, she is partially exempt from the CPD Regulations.

Before her retirement Anh was a member of the management board of a large company, which places her in CPD non-practice category role 2. This means she is required to undertake the annual requirement for this category (30 hours of CPD, 20 hours verifiable), on a pro-rata basis. Because Anh retired four months into the CPD year, she must undertake one-third of the annual requirement, ie, 10 hours of CPD, of which three must be verifiable. 

Anh is also required to keep records of her CPD and make them available to ICAEW on request

Anh's CPD activities

The board on which Anh was a member receives quarterly governance, technical and regulatory updates delivered by external providers. Anh attends the first quarterly event before retiring (two hours) and her attendance is recorded by the company secretary.

Anh was also a member of two online non-executive director (NED) networks which provided access to various events, panel discussions and Q&A sessions relevant to NEDs. She engaged in several activities based on topic and relevance to her role. Before she retired, Anh attended three online events (6.5 hours), which are evidenced through activity logs, and two in-person networking events (four hours, non-verifiable).

Anh also completed module 2 of ICAEW's ethics CPD course at the start of the CPD year (one hour).