If you do not undertake any work (paid or unpaid) you may be eligible for the ongoing CPD exemption. If so, please complete the CPD exemptions form which can be found here.

For the purposes of making an application for an on-going exemption from CPD, members may not be:

• Undertaking any form of paid work or employment, including work outside accountancy
• Acting as the trustee or treasurer of a charity (including as a church elder)
• Acting as a director or non-executive director
• Performing any professional services for charities (regardless of whether this is paid or unpaid) ICAS reserves the right to remove an on-going exemption from any member believed to be undertaking any of the above activities.