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 have also produced a film which provides a reminder about the requirements and points arising from a previous review of records (for the year to 31st December 2018).

Updated regulations and guidance come into force from 1 January 2023:

Continuing Professional Development Regulations and Guidance - 2022

Downloads of regulations and guidance in force until 31 December 2022

Continuing Professional Development Regulations and Guidance - 2016

Continuing Professional Development Regulations and Guidance – 2011

CPD Record and Forms

Please note that for 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 links below.

Please see here for CPD record forms.

CPD Material

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

Link coming soon.

ICAEW CPD Changes from November 2023

See here for some FAQs addressing the impacts on certain CIOT members of the recent changes to the ICAEW CPD regulations.


Last reviewed 06 November 2023