CPD: Institute of Chartered Accountants in England & Wales

There are two key requirements that you need to know about:

The declaration: each year you will be asked by the institute to declare that you have, on an ongoing basis:

  • Reflected on your responsibilities in your role and your development needs
  • Taken appropriate action to fulfil those development needs
  • Considered the impact of those activities in meeting those needs.

Each year all members will be required to complete a declaration. The declaration will be within the first section of the member profile form which is sent out with your subscriptions notice in November of each year.

Alternatively, you may also make the declaration via the new CPD website.

You can download a sample declaration form here.

Please be aware that although this document is subject to change it gives a good idea of the detail you will be asked to provide.

The institute will ask a sample of members to submit evidence to substantiate their declaration. The likelihood of your being selected is higher if you have a position of high responsibility.

The evidence you submit will be reviewed to see how you have become or remained competent to undertake your responsibilities. The reviewer will be interested in things such as:

  • How you decided what development was necessary and how this links with your role.
  • What activities you chose and why.
  • Whether and how this activity has had the desired impact.
  • What future plans you might have.

This is an opportunity to gain valuable feedback.

You will be able to submit evidence in the following formats:

  • An ICAEW form with pre-defined fields.
  • An ICAEW free-form with prompt questions.
  • Your employer’s performance appraisal form.
  • Professional development evidence from another professional body.

Provide evidence: each year a selection of members will be asked to provide evidence to support their declaration. You may be one of those members chosen, so:

  • You need to be in a position to provide the appropriate evidence for review
  • You should submit your evidence in an appropriate format.

If you work in the reserved areas of audit and insolvency, or are applying for a practising Certificate or Fellowship, there are transitional arrangements for you to follow in 2005.

If you work in the reserved areas, you will already be familiar with CPE. As CPD will apply to all members, including the reserved areas, there will be a period of transition for you to make the move from the hours based system.

The details of the transition scheme follow below. If you are applying for Fellowship or for a Practising Certificate, you should use CPE records for the period up to 1 January 2005 and CPD evidence following 1 January 2005.

To help you make the change from CPE to CPD the ICAEW can offer you support and guidance. Other areas of this site detail the general outline and timetable for all members, but below you can find an example of how a member in your position might be expected to undertake CPD and provide the Institute with evidence. There is also an example of the role-specific support the ICAEW can offer on the new CPD portal. This will include basic level legal and regulatory knowledge, updates and other relevant topics which may help you in reflecting on your work.

Transitional arrangements 2005


  • focus on new CPD
  • retain reserved area minimum in hours i.e. 50 Audit/Insolvency hours. (Audit to have complete freedom over learning and development activities; Insolvency to retain 25 hours structured CPD)
  • ‘reflect, act, impact’ process to be main focus of CPD review
  • annual CPD compliance declaration
  • (possible) review of CPD evidence.

Member can declare compliance from November 2005 when:

CPD comes into effect on 1 January 2005 and it will apply to you unless you are fully retired.

  • reserved area minimum met
  • consideration has been made of expectations, reflection on learning needs, development actions and impact assessment undertaken
  • CPD evidence is available if requested by reviewers.


  • consider expectations, reflect, act appropriately and consider impact
  • consideration of key relevant regulatory and technical changes
  • met reserved area minimum of 50 hours
  • relevant activities undertaken of whatever description
  • annual CPD declaration
  • CPD evidence to be available if requested.

In 2006 and thereafter:

New CPD process with guidance from the regulatory committees following the transition in 2005.

Completely those of the new CPD scheme, e.g. no automatic need for 50 hours of reserved area CPD.

For more on the ICAEW’s CPD arrangements go to

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