E) Those undertaking the role of engagement partner as defined under ISA 220 on the audits of central government departments or devolved administration.

E) Those who spend 30% or more of their professional time working on performance or value for money audits of public sector bodies.

F) Those spending 30% or more of their professional time on the audits of central government departments or devolved administration.

F) Those who lead or manage a team providing internal audit or other assurance services, or who spend more than 30% of their professional time providing or being part of a team providing internal audit services or other assurance services for large companies or public sector bodies that do not fall into Practice Members CPD Category 1(h).

G) Those signing CASS audit or assurance reports and those who are spending 30% of more of their professional time on CASS audits (a CASS audit and CASS engagement team are defined on the FRC’s website).

G) Insolvency practitioners who hold non-appointment taking insolvency licences.

H) Those who lead or manage, or spend 30% or more of their professional time, on the delivery of internal audit or assurance services to Public Interest Entities and/or local bodies where the audit is a Major Local Audit and/or central government departments and/or devolved administrations.

H) Those who spend more than 30% of their professional time working on insolvency or restructuring engagements which are not related to insolvency appointments.

I) Those working in audit regulatory roles, including monitoring and enforcement, within an accountancy professional body, a training organisation or an oversight body.

I) Those who spend 30% or more of their professional time undertaking forensic accounting work.

J) Insolvency practitioners who are authorised to take insolvency appointments.

J) Those who spend 30% or more of their professional time on engagements under ISAE 3000 or ISRS 4400 on behalf of a recipient of a grant from a public sector body as defined by ONS.

K) Those who spend 30% or more of their professional time working on insolvency appointments or matters directly related to insolvency appointments.

L) Those providing direct or indirect tax services to large companies, listed or international companies or groups, or high-net-worth individuals.

L) Those undertaking Designated Professional Body (Investment Business) licenced activities.

M) Those spending 30% or more of their professional time providing ESG assurance services to Public Interest Entities, local bodies where the audit is a Major Local Audit, central government departments and devolved administrations.

M) Those undertaking Designated Professional Body (Consumer Credit) licenced activities.

N) Those carrying out non-reserved legal services.

O) Those working within corporate finance teams providing advice to individuals, public sector bodies or businesses.

P) Those providing direct or indirect tax services which are not limited to:

• simple income tax self-assessment returns for individuals and partnerships who are UK resident, UK domiciled, and not high-net-worth individuals; and/or
• VAT compliance (not advice) for entities that are not large companies, listed or international companies or groups; and/or
• payroll administration.

And do not fall into CPD practice category 1(l).

Q) Those who do not spend 30% or more of their professional time on audits falling within CPD Category 1(b), (d), (f) and (g) and CPD Category 2 (b), (d) and (e) but who spend more than 40% or more of their professional work time in aggregate on those engagements.

Members and Relevant Persons who work in any of the following areas (including in an interim or consultancy role) are required to undertake  40 CPD hours of which 15 hours must be verifiable.

A) Those who are employed (or contracted to act) at Public Interest Entities as:

• members of management board (executive and non-executive directors); or
• Chief Financial Officer/Finance Director/other Head or Chief roles; or
• members of the Audit Committee (if not members of the management board).

B) Those who are employed at public sector bodies as Accounting Officers.

B) Those who are employed (or contracted to act) at large companies as:

C) Those who are employed at local authorities as statutory officers.

C) Those who are employed at public sector bodies which do not fall into Non-Practice Members CPD Category 1(d) as:

• members of management board (executive and non-executive directors); or
• Chief Financial Officer, Finance Director, or other Chief or Head level roles; or
• members of the audit committee (if not members of the management board).

D) Those who are employed (or contracted to act) at central government departments, devolved administrations, local bodies where the audit is a Major Local Audit as:

• members of the management board (executive and non-executive directors); or 
• Chief Financial Officer/Finance Director/other Head or Chief roles; or
• members of the Audit Committee (if not members of the management board).

D) Those who are employed at central government departments, devolved administrations, local bodies where the audit is Major Local Audit as Financial Controller/Financial Reporting Manager, or other manager level roles which do not fall into Non-Practice Members CPD Category 1(d).

E) Those who are employed at charities with incoming resources of >£100m/gross assets of >£1bn (large charities) as Chief Executive/Chief Financial Officer/Finance Director/other Head or Chief roles.

E) Those who act as trustees of pension funds which are not large pension funds.

F) Those who act (and who are paid to act) as trustees of pension funds with gross assets >£1bn and >10,000 members (large pension funds).

F) Those who act as Chief Executives/Chief Financial Officers/Finance Directors/Other Head or Chief roles at charities which are not large charities.

G) Those who are employed at pension funds with gross assets of >£1bn and >10,000 members (large pension funds) as Chief Executive/Chief Financial Officer/Finance Director/other Head or Chief roles.

G) Those who hold financial management roles at large charities other than those roles set out in Non-Practice Members CPD Category 1(f).

H) Those who are subject to the FCA senior managers certification regime and are classified under the Senior Managers Regime (undertaking a Senior Management Function).

H) Those who act as Chief Executives/Chief Financial Officers/Finance Directors or in other Chief of Head of roles at pension funds which are not large pension funds.

I) Those who are working as Chief Internal Auditors (or equivalent) at Public Interest Entities, central government departments, devolved administrations or local bodies where the audit is a Major Local Audit.

I) Those who hold financial management roles at large pension funds other than those roles set out in Non-Practice Members CPD Category 1(g).

J) Those who are subject to the Financial Conduct Authority's senior managers certification regime and are classified under the Certification Regime (not undertaking a Senior Management Function).

K) Those working within internal audit departments at Public Interest Entities, central government departments, devolved administrations or local bodies where the audit is a Major Local Audit other than Chief Internal Auditors or equivalent), large charities or large pension funds.