A member will only be exempt from the CPD requirements on the basis of retirement if they are:

• Not performing any activity which relies on their skills as a CA.
• Not performing any activity where others rely or could reasonably be expected to rely on the member's skills as a CA.
• Not holding themselves out to be a CA in performing any activity.
• Not performing any activity which has a possibility of causing damage to the reputation of ICAS if the member did not have the competence to perform the activity.
• Not directors of a limited company (whether or not it provides accountancy or related services).

Members who are not retired may still be exempt from the CPD requirements, if they are not working (satisfying the five bullet points above), if they fall within one of the following categories:

• Unemployed
• Career break
• Maternity / paternity leave
• Long-term sickness absence
• Full-time carer

Members in these categories will not be required to undertake CPD (although they may still choose to do so if they see a benefit in it). However:

(i) ICAS' CPD year runs annually, with an expectation that appropriate CPD will be undertaken for the proportion of the year in which a member was working (e.g. if a member starts maternity leave in October, ICAS will expect them to be able to demonstrate CPD for the first nine months of the year).

(ii) Following or immediately preceding a return to work, members must undertake sufficient CPD to ensure that their knowledge is refreshed and up-to-date.

Members should note that this exemption does not apply to Responsible Individuals (RI) in audit.

Any member who is uncertain over their need to undertake CPD should contact ICAS at members@icas.com.