ICAEW CPD Requirements: What You Need to Know
ICAEW’s CPD Regulations 2023 introduced a category-based system and updated CPD policy that sets annual minimum CPD hours based on the work you do. The rules apply to CPD years starting after 1 November 2023. If you are in scope, you need to identify your CPD category, complete the required total and verifiable hours for that category, complete at least one hour of ethics training each CPD year, and keep evidence of your relevant and verifiable CPD for at least three years.
This page provides general educational information to help every ICAEW Chartered Accountant understand how ICAEW continuing professional development (CPD) requirements work, including CPD categories, annual minimum hours, verifiable CPD, ethics training, recordkeeping, and how audio-based learning can fit within the framework.
Important: This content is for general educational purposes only. It does not constitute legal, regulatory, or individualized compliance advice and does not replace official guidance issued by ICAEW. Individual requirements may vary based on your role, whether you work in practice, whether you work outside practice, and whether an exemption applies.
ICAEW CPD Requirements at a Glance
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ICAEW CPD Year and Reporting Period
ICAEW’s CPD year runs from 1 November to 31 October. ICAEW recognises that some employers use a different internal CPD year, but the ICAEW requirement itself is still based on its own CPD year, annual return, and annual declaration process.
ICAEW Continuing Professional Development Requirements
Under the 2023 regulations, members and other relevant persons who are in scope need to do four main things each CPD year: identify the right CPD category, reflect on learning and development needs, complete the minimum total and verifiable hours for that category, and complete at least one hour of ethics training. They also need to be able to evidence their relevant and verifiable CPD if asked.
CPD Categories and Minimum Hours
ICAEW divides members into six CPD categories, three for people working in practice and three for people working outside practice. Your category determines both your total CPD hours and your verifiable minimum.
For members working in practice:
- Category 1 requires 40 hours, including 30 verifiable
- Category 2 requires 30 hours, including 20 verifiable
- Category 3 requires 20 hours, including 10 verifiable
For members working outside practice:
- Category 1 requires 40 hours, including 15 verifiable
- Category 2 requires 30 hours, including 10 verifiable
- Category 3 requires 20 hours, including 5 verifiable
If you hold multiple roles and they point to different categories, ICAEW says you need to meet the higher requirement.
How to Work Out Your ICAEW CPD Category
Your CPD category depends on the work you do and, in some cases, the level of responsibility you hold or the type of organisation you work for, such as those within the charity community. ICAEW provides category guidance, additional CPD guidance, and an online CPD self-assessment tool to help members work out the right category. In practice, this means CPD is tied to professional risk and responsibility, not just job title alone.
Ethics Training Requirement
ICAEW requires a minimum of one hour of ethics training in each CPD year. Members can complete ICAEW’s ethics learning, a dedicated ethics CPD course through the ICAEW Academy, or another ethics activity that meets the required learning outcomes aligned to the ICAEW Code of Ethics.
What Counts as CPD
ICAEW takes a broad view of CPD. To count, the activity needs to be relevant to your role and help meet your learning needs. That means CPD is not limited to technical accounting content or updates to accounting standards. It can also include non-technical development such as leadership, communication, change management, and other learning that helps you perform your role more effectively.
Verifiable vs Non-Verifiable CPD
ICAEW requires a minimum number of verifiable CPD hours based on category. Verifiable CPD is CPD that can be evidenced. The key test is whether the learning is relevant to your role and whether you can show objective evidence that the activity took place.
What Counts as Verifiable CPD
An activity can count as verifiable CPD if it is relevant to your role, helps meet your learning needs, and can be evidenced. ICAEW does not limit verifiable CPD to traditional classroom courses or webinars. The important point is whether there is reliable evidence of participation and learning.
Audio-Based Learning and LumiQ
LumiQ provides structured, expert-led audio learning designed to fit professional development into daily life. Under ICAEW’s CPD framework, the key question is not whether learning is audio-based. The key question is whether the activity is relevant to the member’s role and whether it can be evidenced appropriately.
That means LumiQ can fit within ICAEW’s verifiable CPD framework where the learning is relevant and the member has suitable evidence of participation or completion. ICAEW’s guidance focuses on relevance and evidence, not on requiring a specific classroom format. Members remain responsible for deciding whether a particular activity fits their CPD category, verifiable-hour requirement, and ethics requirement where applicable. ICAEW remains the final authority on compliance.
How to Approach ICAEW CPD
ICAEW’s guide uses a practical approach: reflect, act, impact, and declare. In practice, that means thinking about what you need to learn, choosing activities that address those needs, considering how the learning affects your work, and then making your declaration. ICAEW also says members should think about changes in their role, responsibilities, business environment, and knowledge gaps when planning CPD.
Recordkeeping and Evidence
ICAEW requires members and relevant persons to retain evidence of relevant and verifiable CPD for at least three years from the end of each CPD year. If requested, they must also be able to provide that evidence promptly together with a written summary of their reflection on development needs.
Changes in Role and Partial Years
If you become subject to the regulations partway through a CPD year, the requirements apply on a pro rata basis for the rest of that year. If your role changes during a CPD year and that would place you in a different category, ICAEW says you still need to meet the minimum for the category that applied at the start of the year, but you should consider whether extra CPD is needed because of the change.
ICAEW CPD Courses: What to Know
For most members, the main planning points are:
- your required hours depend on your CPD category
- verifiable hours are mandatory
- ethics training is required every CPD year
- non-technical learning can count if it is relevant
- you need evidence for verifiable CPD and should keep it for three years
- structured audio learning can count where it is relevant and evidenced properly
This makes ICAEW’s framework more flexible than systems that focus only on provider type or delivery format.
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Frequently Asked Questions About ICAEW CPD
How many CPD hours do ICAEW members need?
It depends on the CPD category. Annual CPD requirements range from 20 to 40 total hours, with verifiable minimums ranging from 5 to 30 hours depending on whether you work in practice or outside practice and which category applies.
What is the ICAEW CPD year?
The ICAEW CPD year runs from 1 November to 31 October.
Is ethics training mandatory under ICAEW CPD rules?
Yes. ICAEW requires at least one hour of ethics training in each CPD year.
What counts as verifiable CPD for ICAEW?
Verifiable CPD is CPD that is relevant to your role and can be evidenced objectively.
Can non-technical learning count as ICAEW CPD?
Yes. ICAEW says CPD is not restricted to technical accounting or finance and can include non-technical development if it is relevant to your role.
Can LumiQ count as verifiable CPD for ICAEW?
It can, where the activity is relevant to your role and you can evidence it appropriately. ICAEW’s rules focus on relevance and evidence rather than requiring a specific delivery format.
Do ICAEW members need to keep CPD records?
Yes. Evidence of relevant and verifiable CPD must be retained for at least three years from the end of each CPD year.
ICAEW CPD Compliance
ICAEW is the final authority on ICAEW CPD compliance. Members should rely on the ICAEW CPD Regulations 2023, the CPD categories guidance, and ICAEW’s guide to CPD when making decisions about their own obligations.
Sources
Primary sources used for this page include ICAEW CPD Regulations 2023, Your Guide to CPD, CPD Categories and Minimum Hours, and What Counts as Verifiable CPD.
Reviewed by Danielle Marion, Regulatory Compliance Manager at LumiQ. Danielle has more than 20 years of experience in regulatory compliance and professional education governance, including leadership roles at Deloitte LLP.
