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Under regulations coming into force on 1 November 2023, the amount of CPD ICAEW requires to be completed annually is defined by categories of accountancy work. Read the full list of categories to identify which aligns with your work and understand how many hours of CPD you must complete.

ICAEW has defined three CPD categories of work for those in practice and an additional three for those working outside practice.

The tables below detail the types of work and levels of seniority expected by those within each category and clarifies the number of hours of CPD and verifiable CPD required.

ICAEW has provided additional guidance for those working in practice outside the UK and those providing services voluntarily to charity.

Categories - practice members

The table below outlines the type of work for category 1 and 2 for those working in practice. Individuals whose work does not fall into either of these categories will fall into category 3, see below for more information.

Definitions

More information defining the key concepts and terms used in these categories.

Regulations' definitionsKey concepts and terms

CPD Category 1

CPD Category 2

Members and Relevant Persons who work in any of the following areas are required to undertake 40 CPD hours of which 30 hours must be verifiable.
Members and Relevant Persons and who work in any of the following areas are required to undertake 30 CPD hours of which 20 hours must be verifiable.
A) Those acting as responsible individuals or as engagement quality reviewers on the audits of one or more Public Interest Entities. A) Those acting as responsible individuals or as engagement quality reviewers on the audits of one or more large companies.
B) Those spending 30% or more of their professional time on audit engagements for Public Interest Entities. B) Those spending 30% or more of their professional time on audit engagements for large companies.
C) Those acting as key audit partners or as engagement quality reviewers on one or more Major Local Audits (as defined on the FRC’s website). C) Those undertaking the role of engagement partner as defined under ISA 220 on the audits of public sector bodies that do not fall into Practice Members CPD Category 1(c), (d), (e) and (f).
D) Those spending 30% or more of their professional time on audit engagements for Major Local Audits. D) Those who spend 30% or more of their professional time working on the audits of public sector bodies that do not fall into Practice Members CPD Category 1(c), (d), (e) and (f).

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.

K) Those undertaking probate work.

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.

Category 3

Members and relevant persons working in practice, who are not exempt, and who do not fall within any of the areas of work set out in CPD Categories 1 and 2, are required to undertake 20 CPD hours of which 10 hours must be verifiable.

Practice members outside the UK

If you are a member based outside of the UK, you will need to use your judgment to determine whether you are engaged in an equivalent role, with reference to the relevant national laws and regulations where appropriate.

Categories - members not in practice

The table below outlines the type of work for category 1 and 2 for those working outside practice. Individuals whose work does not fall into either of these categories will fall into category 3, see below for more information.

CPD Category 1

CPD Category 2

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.

ICAEW members who work in any of the following areas are required to undertake 30 CPD hours of which 10 hours must be verifiable.

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

A) Those who are employed at Public Interest Entities as Financial Controller/Financial Reporting Manager, or other manager level roles which do not fall into Non-Practice Members CPD Category 1(a).

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:

  • 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).
  • 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:

    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:

    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.

    Category 3

    Members and relevant persons working outside of practice who do not fall within CPD categories 1 and 2 will be required to undertake at least 20 hours of CPD, of which five hours must be verifiable.

    Volunteering at charities

    Those members and relevant persons working / acting without reward as senior executive or financial positions at, or acting as trustees of, charities are required either:

    Additional guidance on CPD requirements for charity trustees is available here.

    Are you affected?

    Confirm whether you need to comply with ICAEW's CPD Regulations by answering a few simple questions about your work.

    Find out more about how ICAEW's CPD Regulations are changing after 1 November 2023
    Changelog Anchor
    • Update History
      26 Apr 2023 (12: 00 AM BST)
      Practice CPD Category 2 (B - corrected to state 'large companies', where it had erroneously stated 'Public Interest Entities'.
      24 May 2023 (12: 00 AM BST)
      Further links added to definitions of terms.
      14 Jul 2023 (12: 00 AM BST)
      Not-in-practice category 1 F) and G) amended to clarify definition of large pension fund, as one which has >£1bn of gross assets or >10,000 members.
      12 Sep 2023 (12: 00 AM BST)
      Amendment made to clarify definition of large pension fund as those with with gross assets >£1bn and >10,000 members. Previously this guidance stated 'or'.
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