From 1 November 2023, you will be required to complete a minimum number of CPD hours based on the type of work you do. But what happens when your role changes from a practice to non-practice role mid-year? Read through this example to help understand the implications of changing your role.
Meet Jamal
Jamal Dutta is an audit manager having worked in the same audit practice since qualifying in 2017. The firm primarily audits non-listed entities although it also acts as component auditor to several UK listed companies audited by the big four.
During the first part of the 2023/2024 CPD year, Jamal was audit manager for a component audit (of a UK listed company) reporting into a group auditor. Jamal left the firm in May 2024 to take on the role of financial controller of a UK property company, itself a subsidiary reporting into a US listed parent.
Jamal's CPD requirements
Jamal worked through the CPD self-assessment tool at the beginning of the CPD year. This identified him as being in CPD practice category 2, so he is required to undertake at least 30 hours of CPD annually, of which 20 must be verifiable.
The CPD Regulations (paragraph 13) require that a member or relevant person must undertake the minimum CPD requirements which applied at the start of the year, but also reflect on whether they should be doing more than the minimum in view of the change in their role and when, during the CPD year, the change of role takes place.
Jamal is required to keep records and make them available to ICAEW on request. This is in addition to the requirement on the practice to keep records for the period that Jamal worked at the firm.
Jamal's CPD activities
Jamal undertook relevant CPD activities during the year, to meet his development needs for the new role.
Jamal was a member of the Audit and Assurance Faculty. During the year, he joined the ICAEW Construction and Real Estate Community to access content relevant to the sector and engage with experts and fellow professionals, through events and webinars.
Jamal completed the ICAEW ethics CPD course (module 1, one hour). He also completed ethics module 3 (business option, one hour).
| CPD required | Undertaken CPD | ||
| Minimum total CPD |
30 hours |
Total CPD | 61.5 hours |
| Minimum verifiable CPD | 20 hours | Verifiable CPD | 38.5 hours |
Jamal's CPD record
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