What if my role or circumstances change?

Changing roles

If you change role during the CPD year and, as a result, move between CPD categories, then you should continue to comply with the CPD requirements of the CPD category you started the year in.

You should, however, reflect on whether you need to do more than the minimum CPD hours for that category given the change in your role.

Losing or gaining exemption

You may fall within the scope of the CPD Regulations for the first time after the start of a CPD year if, for example, you: 

• qualify as a member part way through the year; or
• become a reciprocal member part way through the year as a result of a new reciprocal membership agreement made between ICAEW and another professional body.

In such circumstances, you are required to undertake the minimum number of CPD hours for the CPD category most appropriate to the work you do on a pro-rata basis for the time left in the CPD year. So, if you are in CPD category 3, and you qualify as a member with three months of the CPD year remaining, you will have to carry out at least five hours of CPD before 31 October.

Alternatively, you may come back within the scope of the CPD Regulations during a CPD year as a result of:

• returning from a career break,
• returning from maternity or paternity leave,
• returning to work after recovering from illness or injury,
• returning to work after a period of unemployment, or
• being readmitted to membership (after being ceased or excluded).

In these circumstances you will also need to identify the CPD category most appropriate to the work you do and undertake the minimum number of CPD hours on a pro rata basis for the period left in the CPD year. However, you will be expected to reflect whether this minimum amount is enough, taking into account:

• the length of your absence from work, 
• the amount of responsibility you will have,
• the area of work you specialise in, and
• the degree of legal, professional or regulatory changes which have taken place within your area of work during your absence.

You will be expected to carry out any additional development or training which you consider to be necessary.

Expected long absence from work 

If you know that you will be absent from work for a long period during a CPD year, for example, because you are going on maternity/paternity leave or have a planned sabbatical, then you will be expected to carry out at least a pro rata amount of the minimum number of CPD hours for your CPD category, based on the period from the start of the CPD year to your date of absence.

Unexpected absence from work

If you are absent from your role for a significant period of the CPD year, and your absence was not expected or foreseeable, then you would not be required to have undertaken a pro-rata amount of CPD in the year for the period(s) you were working. 

In such circumstances a single long period of absence, or a series of short absences which together are a significant part of the CPD year, will be treated the same.

If you are selected for a check of your CPD activity for that CPD year, then you should provide proof of any CPD that you did undertake in the periods that you were working. The fact that you had been absent for a significant part of the CPD year would be taken into account.

Retiring

If you know that you will be retiring during a CPD year, you should still carry out at least a pro rata amount of the minimum number of CPD hours for your CPD category, based on the period from the start of the CPD year to your retirement date. 

If you are intending to start, or continue, any voluntary accountancy or finance work after the start of your retirement, you will be required to reflect on your development needs taking into account how much time is being spent and the nature of the voluntary work you are undertaking.   

If your voluntary role includes time spent in a senior executive/finance role or a trustee of a charity:

• an hour of verifiable ethics training, such as ICAEW's free annual ethics CPD training course (unless this was completed as part of your CPD before your retirement); and
• verifiable charity-specific training, such as ICAEW's CPD course for charity trustees (or other training with similar learning outcomes).