ICAEW CPD requirements: hours, categories, ethics and evidence

Getting your CPD category right is the first step to a CPD year that's compliant and useful. This guide explains the Institute of Chartered Accountants in England and Wales’s (ICAEW) continuing professional development (CPD) requirements. These are designed around the work an individual performs and the professional competence they need to maintain. Members and other individuals within scope must first determine whether the requirements apply to them and, if so, which CPD category they fall into. That category determines the minimum number of CPD hours required, including any verifiable hours. The framework also includes ethics learning and record-keeping, while some firms may have responsibilities for monitoring compliance. For authoritative requirements and individual circumstances, always refer to the latest ICAEW guidance, as ICAEW CPD changes may affect your obligations.

If you work in tax, accounting, audit, advisory services or related professional services, understanding your CPD obligations is essential to maintaining competence and ensuring your development remains relevant to your role. A key step is identifying the correct CPD category, as this directly affects the amount and type of learning you must complete.

In this guide, we explain what ICAEW CPD requirements are, who they apply to, how CPD categories are determined, the role of ethics training and evidence, and what firms may need to do to support compliance. We also outline the distinction between total and verifiable CPD hours and the records individuals should retain.

Use the headings below to skip to content most relevant to your role or go straight to the FAQ section for quick answers.

What are the ICAEW CPD requirements?

The ICAEW CPD requirements are the rules set out in ICAEW’s CPD Regulations to help members and other individuals within scope maintain professional competence throughout their careers. Rather than focusing solely on completing a set number of hours, the framework is designed to ensure learning remains relevant to a person's role, responsibilities and professional risks.

A key principle is that CPD should address an identified learning need. For tax, accounting and audit professionals, this means keeping technical knowledge, skills and professional judgement up to date so they can perform their work to the required standard. Relevance matters because the most appropriate development activity will vary according to an individual's responsibilities and area of practice.

CPD is not limited to attending training courses. Depending on the learning objective, relevant CPD may include on-demand webinars, podcasts, technical reading, coaching, workplace learning, problem-solving activities and other forms of professional development. The focus is on whether the activity contributes to maintaining or improving professional competence.

The framework also distinguishes between total CPD and verifiable CPD. Verifiable CPD is learning supported by appropriate evidence demonstrating that the activity took place and what was learned. The amount of total and verifiable CPD required depends on the individual's category under the ICAEW framework.

In addition, individuals must complete ethics-related professional development as required and maintain annual records of their learning needs, activities, evidence and outcomes. While some firms have responsibilities to monitor compliance and maintain records, responsibility for meeting the CPD Regulations remains with the individual professional.

In short, ICAEW CPD requirements are a competence-based framework that combines role-relevant development, verifiable learning, ethics and record-keeping to support high professional standards across the accountancy profession.

Who is subject to ICAEW’s CPD Regulations?

ICAEW’s CPD Regulations do not apply in exactly the same way to every individual connected with the profession. Broadly, ICAEW states that its requirements apply to non-exempt members and Relevant Persons, as well as Member Firms and Other Firms, with scope, responsibilities and any exemptions determined by the regulations themselves.

For many tax and accounting professionals, the starting point is whether they are an ICAEW member or a Relevant Person. However, being a member does not automatically mean every individual has identical CPD obligations. Factors such as current employment status, professional activities and regulatory responsibilities can affect what is required.

Relevant Persons and regulated individuals should consider all professional responsibilities when assessing their position. This includes paid employment as well as unpaid appointments. For example, serving as a charity trustee, director or in another governance role may create competence requirements that influence CPD needs, even where the role is voluntary.

Member Firms and certain Other Firms also have responsibilities under the CPD framework. These may include monitoring compliance and maintaining appropriate records, although individual professionals remain responsible for meeting their own CPD obligations.

Some members may qualify for an exemption or modified obligations under the regulations. This can apply in specific circumstances, such as retirement or periods of non-working status, but it should never be assumed. A retired member, for example, may still need to consider any continuing professional, trustee, director responsibilities, including voluntary roles with community organisations, before concluding that an exemption applies.

Because CPD requirements depend on an individual's complete range of roles and responsibilities, the safest approach is to review all paid and unpaid activities and then consult the latest ICAEW guidance before reaching a conclusion.

How ICAEW CPD categories determine your hours

ICAEW uses a category-based approach to determine CPD requirements. Rather than applying the same annual hour requirement to everyone, the framework links obligations to the work a person performs, the level of responsibility they hold and the environment in which they operate. This is why identifying the correct category is one of the most important steps in CPD compliance.

ICAEW currently groups individuals into six CPD categories: three categories for members in practice (Category 1, Category 2 and Category 3) and three outside-practice categories (Category 1, Category 2 and Category 3). The category that applies determines the minimum CPD hours and verifiable CPD hours required each year.

Category allocation is not based solely on a job title. Two people with similar titles may fall into different categories depending on their responsibilities, decision-making authority, regulatory exposure and the nature of the organisation in which they work. When assessing category, it is important to consider the substance of the role rather than the title printed on a business card.

Where an individual performs several types of work, they should consider all relevant duties and responsibilities. ICAEW's category guidance and assessment tools can help determine the most appropriate category where the position is unclear.

The regulations also incorporate a default category concept in certain circumstances, helping to ensure individuals remain within the framework even if no obvious category appears to fit initially. Category 3 is the default category for most members, whether in practice or not.

Because responsibilities can change over time, category assessments should be reviewed whenever a role changes, whether through promotion or other career progression, a move between practice and outside practice or the addition of new professional responsibilities. A change in role may alter the applicable CPD requirements and annual hour minimums.

How many ICAEW CPD hours are required?

The number of ICAEW CPD hours required depends on the category that applies to an individual's work and responsibilities. ICAEW does not set one universal requirement for all professionals. Instead, each category has its own minimum hours and, where applicable, verifiable hours requirement. The current category table and regulations should always be checked before planning a CPD year, which runs from 1 November to 31 October.

It is important to distinguish between total CPD hours and verifiable CPD hours. Total hours cover all qualifying learning activities, while verifiable hours must be supported by appropriate evidence showing the learning took place.

Practice members and those working outside practice do not necessarily have the same minimums. Different categories can carry different expectations based on the nature of the work performed and the level of professional responsibility involved.

Part-time professionals should not assume they automatically qualify for reduced requirements. The relevant category and role performed are generally more important than contracted working hours when determining CPD obligations.

A single learning activity may contribute towards more than one learning need or requirement where it is genuinely relevant. For example, a technical tax update could support both professional competence and a broader development objective. However, individuals should maintain accurate records and retain evidence where verifiable CPD is required.

The key step is to identify the correct category first. Once that is established, the applicable minimum and verifiable hours for the CPD year become much clearer.

What is the ICAEW ethics CPD requirement?

Ethics is a mandatory part of the ICAEW CPD framework and should be viewed as an ongoing element of professional competence rather than a standalone compliance task. ICAEW requires affected members to complete ethics-focused professional development each CPD year, helping them maintain professional judgement, integrity and compliance with the ICAEW Code of Ethics.

Ethics learning should be relevant to an individual's role and responsibilities. For tax and accounting professionals, this may include topics such as applying the code of ethics, ethical decision making, conflicts of interest, objectivity, professional scepticism and responding to professional dilemmas. The aim is not simply to complete a learning activity, but to strengthen ethical awareness in day-to-day practice.

Where the learning activity meets the relevant criteria and suitable evidence is retained, ethics CPD may also count towards verifiable CPD hours. Evidence could include certificates of completion, assessment results, attendance records or other documentation demonstrating that the activity took place.

Many members choose to use ICAEW's ethics resources and training materials, but the requirement is not necessarily limited to a single ICAEW ethics CPD course. What matters is that the development is genuinely ethics-focused, relevant to the individual's professional responsibilities and supported by appropriate evidence.

As with other areas of CPD, individuals should keep records of the activity completed and any learning outcomes. This helps demonstrate compliance while encouraging reflection on how ethical principles support professional competence.

Ultimately, ethics CPD is intended to reinforce sound professional judgement, standards and public trust, making it much more than a yearly tick-box exercise.

What counts as relevant and verifiable CPD?

For ICAEW purposes, CPD should be linked to a genuine learning outcome and be relevant to your current role and responsibilities. The starting point is not the activity itself, but the professional competence you need to develop or maintain. A webinar, article, podcast or research task only counts as CPD if it addresses an identified learning need.

This means relevant CPD activities can take many forms. In addition to structured training courses, it may include technical reading, reviewing technical guidance, workplace research, coaching, problem-solving activities and other forms of professional development that support role-specific competence.

It is also important to distinguish between relevant CPD and verifiable CPD. Relevant CPD is learning that meets a professional development need. Verifiable CPD goes a step further and is supported by evidence that is objective, corroborated and retained. Depending on the activity, this evidence might include a certificate, attendance record, assessment result, confirmation from a trainer or other documentation.

Attendance alone does not automatically demonstrate learning relevance. Simply joining a webinar, for example, does not show why the activity was needed or how it supported professional competence. Likewise, a reflective statement may help explain learning, but additional evidence may be required for verifiable CPD.

Not every CPD hour must necessarily be verifiable. The requirement depends on the individual's category and associated verifiable-hour minimum. The key is to select CPD activities that meet genuine learning needs and retain appropriate evidence where verifiable CPD is required.

For detailed examples and evidence requirements, see Mercia’s ‘What counts as verifiable CPD?’ article.

What CPD records and evidence should individuals maintain?

A good CPD record should include the activities completed, the duration of those activities and any evidence required to support verifiable CPD. Depending on the activity, this evidence could include certificates, attendance records, assessment results or other documentation demonstrating that the learning took place.

Record-keeping is not just about proving compliance. Individuals should also document the impact of learning on their work, noting how an activity improved knowledge, skills or professional competence. Reflection can help identify any development needs that remain outstanding and inform CPD planning for the next year.

Importantly, ICAEW does not require members to use a single recording method. Many professionals use ICAEW's digital record, while others maintain records through spreadsheets, learning management systems or employer-controlled CPD platforms. The key requirement is that the information is complete, accurate and readily available if needed.

As a minimum, a CPD record should capture:

• roles and responsibilities
• applicable CPD category
• development needs identified
• CPD activities completed and duration
• evidence for verifiable CPD activities
• learning outcomes and impact
• outstanding development needs
• reflections and priorities for the next CPD year.

For practical templates, examples of acceptable evidence and record-keeping tips, see our dedicated guide to maintaining CPD records and evidence.

What are firms responsible for?

ICAEW's CPD framework places responsibilities on certain Member Firms and Other Firms, as well as on individual professionals. While individuals remain personally responsible for meeting their own CPD obligations, firms are expected to provide appropriate oversight and monitoring.

In practice, firms should identify the ICAEW members and Relevant Persons within scope of the regulations and determine the CPD category that applies to each individual. Those category decisions should be documented and reviewed when roles or responsibilities change.

Firms are also responsible for monitoring whether affected individuals are meeting their minimum CPD requirements, including any applicable verifiable-hour requirements. This includes keeping accurate training records and supporting role-relevant development that helps individuals maintain professional competence.

Many organisations use an existing learning management system, HR platform or training record system for this purpose. The key requirement is that records are accurate, up to date and capable of demonstrating compliance.

Where gaps or potential non-compliance are identified, firms should have escalation and remediation processes in place. This may involve additional training, follow-up reviews or other actions to address unmet development needs.

Firms should also be prepared to make relevant records available if requested by ICAEW's Quality Assurance Department (QAD) or through other regulatory processes. Records may include category assessments, completed learning activities, verifiable CPD evidence and monitoring information.

A practical annual process for meeting ICAEW CPD requirements

A structured approach can make CPD compliance easier and help ensure development remains relevant throughout the year. The process should start with understanding your obligations rather than selecting courses.

1. Confirm whether the CPD Regulations apply to you and identify any relevant exemptions or special circumstances.
2. Determine your CPD category, as this will establish the minimum total and verifiable hours required.
3. Document your role, responsibilities and development needs, effectively carrying out a CPD self-assessment or skills-gap analysis.
4. Set clear learning objectives based on the knowledge, skills and behaviours needed to maintain professional competence.
5. Select appropriate learning activities. These may include courses, webinars, technical reading, workplace learning, coaching or research, provided they address genuine development needs.
6. Plan ethics CPD as part of your annual learning programme rather than leaving it until the end of the CPD year.
7. Retain evidence as learning occurs, especially for activities that count towards verifiable CPD.
8. Review progress regularly, updating your CPD plan and reflecting on the impact of completed learning on your work and professional competence.
9. Reassess your category and learning needs after role changes, promotions or new responsibilities to ensure your CPD remains aligned with current requirements.

The key principle is that needs analysis should come before course selection. By linking learning objectives, activities, evidence and reflection in a single CPD plan, professionals can create a repeatable process that supports both compliance and long-term competence.

Choosing training that supports your role and learning needs

The most effective CPD starts with your role and learning needs, not with a catalogue of courses. Before selecting training, identify the technical knowledge, skills and behaviours required to maintain professional competence and meet the standards in your current position.

For tax, audit and accounting professionals, this may involve technical updates, new accounting standards, regulatory developments, specialist subject knowledge or broader professional skills such as communication, leadership, advisory capabilities as well as data and technology skills. The right learning pathway will depend on your responsibilities, risks and development objectives.

The format is often less important than the relevance and quality of the learning. Depending on your needs, suitable options may include live online courses, on-demand learning, face-to-face training, webinars, workshops or blended programmes. A CPD course does not automatically count as CPD simply because it is labelled as training. The activity should address a genuine learning need and support your role.

When selecting learning, consider the evidence the activity provides. Certificates, attendance confirmations, assessments and other supporting documentation can help demonstrate verifiable CPD where required.

For firms and in-house finance teams, training decisions should also reflect team-wide competence needs. Learning plans may need to support different CPD categories, technical specialisms and monitoring requirements. Choosing providers with clear reporting and record-keeping features can make compliance easier while helping firms track progress across teams.

Whether you are planning individual learning or a firm-wide programme, focus on relevance, quality and suitability first. For those looking for structured learning pathways, Mercia offers a range of technical training, audit CPD, tax CPD and professional skills programmes across face-to-face, live streamed and on-demand formats.

Frequently asked questions

Publication/review date: October 2026. Regulatory requirements can change. This article is intended as general information only and should not be relied upon as a substitute for current ICAEW rules, guidance or professional advice.