If you were to take a career break and your expected earned income will be less than the income threshold set by Council you can apply for a reduced subscription.
Your eligibility for reduced subscription is based on your expected income for the subscription year, from 1 January to 31 December.
It will normally be easier and cheaper to retain your ICAS membership than to resign and apply for reinstatement later.
Members who are on a careerbreak are not exempt from CPD but your CPD need not be onerous (as per the examples on the CPD website)
CPD – what counts toward your commitment?
For help with career breaks and for returning from a career break, please visit this link.