Continuing Professional Development Regulations

Continuing Professional Development (CPD) Regulations and Guidance

CPD is the mandatory requirement to maintain and develop skills and competencies necessary to carry out professional and technical duties competently throughout the member’s working life. The CPD regulations and associated guidance are set out below.

We previously produced a short film that covers membership CPD requirements. The reminders included in this film all remain relevant to the current CPD regulations in force.

We have a CPD Flowchart assessment tool to support members in determining whether they are within the scope of the CPD regulations. 

Current Regulations and Guidance in force from 1 January 2023:

Continuing Professional Development Regulations and Guidance - updated in 2022

Downloads of previous versions of the regulations and guidance that were in force until 31 December 2022

Continuing Professional Development Regulations and Guidance - 2016
Continuing Professional Development Regulations and Guidance – 2011

CPD Materials

Please see here for material which members may find of assistance in meeting their CPD requirements.

For details of CPD being provided by the CIOT and ATT over the coming weeks refer to: Local branch meetings and events. If members have any queries relating to meeting CPD requirements they should email [email protected].

Identifying Your CPD Requirements

Please see here for some FAQs addressing CPD requirements.

CPD Records Guidance - Extracts from Sample CPD Records

Please see here for a range of sample extracts from member records to provide some guidance and examples of CPD activity and records.

CPD Record and Forms

Please see here for CPD record forms available for member use.

Please note that each year members are required to self-certify CPD compliance as part of the Annual Return for that year.  You do not need to make a separate declaration of CPD compliance unless you are contacted and asked to submit your records as part of the annual CPD records review.

A number of members are selected each year as part of the annual CPD records review. These members will be contacted directly and asked to submit their records for the prior year.  Please don’t delay in responding to the CPD check request, even if you think you have no requirement to do CPD.  Those who do not provide their records, or an explanation as to why no CPD is required, will be referred to the Taxation Disciplinary Board. Members are strongly advised to update their CPD records regularly and to retain them for a minimum three-year period. CPD forms are available to download by clicking on the link above.

ICAEW CPD Changes from November 2023

See here for some FAQs addressing the impacts on certain CIOT & ATT members of the changes to the ICAEW CPD regulations regulations introduced in November 2023.

Last reviewed 16 February 2026