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Understanding CPD categories

Helpsheets and support

Published: 24 Apr 2023 Reviewed: 24 Aug 2026 Update History

The CPD Regulations use 'CPD categories' to help you understand how much CPD you need to complete each year. Here we explain the types of entities, roles and concepts used within the categories.

What is accountancy and finance work?

See a list of services that are regarded as accountancy and finance work in relation to CPD.

Are you affected?

Confirm whether you need to comply with ICAEW's CPD Regulations by answering a few simple questions about your work.

Find out more about how ICAEW's CPD Regulations are changing after 1 November 2023

Your guide to CPD

Read the six steps to help you understand your continuing professional development requirements and options for recording your CPD.

Find out more about how ICAEW's CPD Regulations are changing after 1 November 2023
More support

See the full list of CPD categories and use the CPD self-assessment tool to help you understand your obligations.

CPD categoriesFind out your category
Changelog Anchor
  • Update History
    18 May 2023 (12: 00 AM BST)
    Additional text included to confirm that audit regulatory roles are classified as working in practice under the revised CPD Regulations.
    16 Jun 2023 (12: 00 AM BST)
    Guidance added to define 'responsible individual' for those working outside the UK.
    16 Jun 2023 (12: 00 AM BST)
    Amendment made to definition of 'large pension fund' to remove error.
    11 Jul 2023 (12: 00 AM BST)
    Amendments to the section: Types of roles in non-practice member CPD categories, including: clarification that the CFO level roles include all who hold 'director' role, as well as chief and head roles. Additional examples include: group financial controller and those that report to the CFO. A further amendment was made to remove the example of 'management accountant' in the 'financial controller' section.
    05 Jul 2024 (12: 00 AM BST)
    Video added to the page
    23 Jul 2024 (12: 00 AM BST)
    Amendment made to ensure correct reference to NI legislation in definition of insolvency practitioner.
    24 Aug 2026 (12: 00 AM BST)
    Content has been reviewed and design changes have been made to the page.