Retired, or on a career break?

Not currently working? CPD requirements may differ depending on your circumstances.

Retired members

If you are retired, you may be exempt from CPD. However, if you do any work whether in the accountancy profession, or within another profession entirely you must maintain CPD compliance. You must also maintain compliance if you are completing any voluntary work providing accountancy services.

To claim exemption you cannot:

• provide any accountancy service (with or without reward)
• provide any other service for reward
• act as a trustee, director of a body corporate or in any other capacity which carries with it an equivalent level of legal or financial responsibility
• have any intention of providing the above services in the future

Members on a career break

If you are on a career break, such as maternity leave, you still need to maintain CPD compliance and make a positive declaration. You would not be expected to complete the level of CPD expected of you while in work, but we would expect you to keep aware of changes within the profession or within the business sector that you work. This could be done through reading of Accountancy or other relevant publications. 

Our Narrowing the Gap programme runs technical updates for those preparing to return to work after a career break.