There is a common misconception that CPD = training course. That is not the case and CPD can be carried out through a whole host of activities beyond attending a training course. Under the "Useful ethics CPD resources" section of Ethics CPD - ICAS, this point is re-iterated:
"It doesn’t have to be attending an ethics course or buying ethics material. It could simply involve reading, viewing or listening to some appropriate ethics-related content which is freely available online."
The same section gives a number of links to free CPD resources both ICAS resources and other resources.
Not listed under the above links currently but which could also be relevant depending on the members work areas are the recent articles and updates in relation to PCRT.
In addition to the above, then LinkedIn can also be a source of some relevant courses (most of which are free). Search | LinkedIn
If you did want to take a course, then there are third party providers who have courses which might be suitable for less than £100 including:
Ethics for Practicing Accountants - 9th February… | 2020 Innovation
PCRT Update and Refresher - 28th September 2026 | 2020 Innovation