The main category of members exempt from CPD is members who are retired. It is important to understand what is meant by 'retired' for the purposes of CPD, bearing in mind that the definition for CPD is different to the definition used for payment of membership subscriptions.

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).

In contrast to the position applied for membership subscriptions, the absence of payment for services is not relevant for the CPD requirements. This is because any provision of services by a member comes with a reasonable expectation that the individual providing the services does so with appropriate professional competence, which requires maintaining and updating knowledge.

Further clarity of the CPD requirements is provided as follows:

Non-executive appointments

A member with non-executive director appointments is not considered to be fully retired for the purposes of the ICAS CPD scheme. Members holding such appointments are expected to keep up to date with any issues impacting their role, including changes in corporate governance or company law.

Charity work

A member assisting a charity will not be retired for CPD purposes unless their assistance meets the five bullet points listed above. Therefore, to rely on the CPD exemption when assisting a charity, a member would need be satisfied that their work does not rely on their CA qualification, e.g. a member volunteering behind the counter at a charity shop, even if this involves counting the money received by the shop.

For the avoidance of doubt, members will not be retired for CPD purposes if they are the treasurer of a charity, or they prepare its accounts (regardless of whether the role is paid or unpaid). Similarly, members will not be retired for CPD purposes if they are undertaking independent examinations of charities.

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