CPD can include the following:
- Attending courses
- Reading the news/articles/journals
- Attending meetings with clients/colleagues to discuss particular issues
- Attendance at board meetings/conferences
- Researching a particular piece of work
- Any reading, discussions, meetings which further your knowledge and understanding to undertake your role is also counted as CPD
https://www.icas.com/regulation/guidance-and-helpsheets/icas-cpd-requirements