This case study examines how ICAEW’s CPD Regulations apply to a member whose day-to-day work is focused on providing tax services to a diverse portfolio of clients.
Meet Julia
Julia Mandelsson qualified with a Big Four firm before moving to a firm that specialises in accountancy and tax compliance work. She does account preparation work and also has responsibility for providing income tax, VAT and payroll compliance services to a diverse portfolio of the firm’s clients.
The firm is not registered as a statutory auditor and Julia’s portfolio does not include any high-net-worth individuals, non-UK resident or non-UK domiciled individuals. Her accounts preparation, payroll and VAT work is only undertaken for UK private companies that are not large nor part of a listed or international group.
Julia's CPD requirements
Julia falls into CPD practice category 3 and therefore needs to do 20 hours of CPD each year, of which 10 hours must be verifiable.
She is also required to keep records and make them available to ICAEW on request. This is in addition to the requirement on her employer to keep records.
Julia's CPD activities
Julia's employer arranges quarterly technical tax and accounting updates (12 hours), plus an annual budget update session delivered by the firm’s head of tax (three hours). These sessions are delivered at the firm’s premises. During the year, Julia attended four of her firm’s updates, plus the Budget update (15 hours, verifiable).
In addition, where required, staff may attend CPD courses externally, to access specialist knowledge or expertise, or develop skills. The firm is a member of the ICAEW Practice Assurance Scheme, and staff have access to a subscription based tax and accounting service.
Through the year, Julia accesses online technical resources (on average two hours per month, non-verified) and attends a skills development course, which is delivered externally (six hours, verifiable).
Julia also completes the first module of ICAEW's ethics CPD course (one hour).
| CPD required | Undertaken CPD | ||
| Minimum total CPD | 20 hours | Total CPD | 46 hours |
| Minimum verifiable CPD | 10 hours | Verifiable CPD | 22 hours |
QAD review
Julia is selected by QAD for CPD review. She provides evidence to support her CPD activities, as below.
- Julia’s reflect statement identifying her learning needs and CPD plan.
- Her CPD record summarising all CPD (including verifiable and non-verifiable).
- Evidence to support CPD carried out at her firm (15 hours) – for example attendance records or certificates of attendance from the internal system or training coordinator.
- Session materials relating to the skills development course (six hours).
- Certificate evidencing Julia’s completion of module 1 of ICAEW's ethics CPD course (one hour).
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.
