Completing your CPD
In the ever-changing world of tax, new legislative measures are introduced on a regular basis. It is essential that Members keep up to date and advance their skills in order to meet the obligations necessary to enable them to provide the best possible service to their clients.
Under Section 2 of the Institute’s “Code of Professional Conduct and Recommended Best Practice Guidelines”, Members of the Irish Tax Institute must continue to maintain and develop their technical knowledge and skills after qualification.
The Institute’s Mandatory Continuing Professional Development (CPD) Scheme is structured to be flexible to meet the diverse needs of our Members, taking account of possible personal or professional circumstances. In addition, every effort has been made to ensure that the Scheme does not introduce unnecessary complexity or compliance costs for Members and Member firms.
Please see the quick links to our FAQs below for further details in relation to the Institute’s CPD requirements.
What is CPD?
Who has to complete CPD?
What are the annual CPD requirements?
What is a CPD year?
What is structured CPD?
What is unstructured CPD?
What if I am uncertain about whether a CPD activity is appropriate?
How do I record my CPD?
What records must I keep as evidence of my CPD?
When must my annual declaration be made?
How will the Institute monitor compliance with CPD requirements?
I am a member of another professional body with existing CPD Requirements – does this mean I have to complete extra CPD?
I think I should qualify for reduced CPD in light of my personal circumstances – what should I do?
What if I am unemployed for part of a year – do I still need to comply with the full CPD requirement?
What happens if I don’t meet my CPD requirements?
I have more questions – whom can I contact?
Mandatory CPD Scheme
1. What is CPD?
CPD is a personal commitment to keeping your professional knowledge up to date and developing the skills required in your professional life. The Institute’s Mandatory CPD Scheme should ensure that Members maintain and build on the technical knowledge obtained through their CTA and Tax Technician studies. Maintenance of relevant competence is vital to uphold the highest standards of practice and to enhance public confidence in the integrity and quality of professional services offered by Chartered Tax Advisers (CTA).
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2. Who Has To Complete CPD?
All current Members of the Institute, in all of the following categories, are obliged to follow the Institute’s CPD guidelines:
- Associates or Fellows who provide advice, consultancy or guidance in tax including, without limitation, those in private practice, the public sector or in a corporate role;
- Associates or Fellows not falling in paragraph 1 above but who use the designation, “Chartered Tax Adviser (CTA)” and
- Tax Technician Members
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3. What Are the Annual CPD Requirements?
The minimum annual CPD requirements for Members are summarised in the following table:
| Structured | Unstructured | |||||
| Tax technical | Other | Total | Tax technical | Other | Total | |
| Associates or Fellows who provide advice, consultancy or guidance in tax including, without limitation, those in private practice, the public sector or in a corporate role |
15 hours |
5 hours |
20 hours | 22.5 hours |
7.5 hours | 30 hours |
| Associates or Fellows not falling into the category above but who use the designation, “Chartered Tax Adviser (CTA)” |
15 hours |
5 hours |
20 hours | 22.5 hours |
7.5 hours | 30 hours |
| Tax Technician Members | 7.5 hours |
2.5 hours | 10 hours | 11.25 hours | 3.75 hours | 15 hours |
For each member, at least 75% of the minimum structured and unstructured CPD requirements must be tax technical. So, for example, of the 20 hours of annual structured CPD required for Associates and Fellows, 15 hours must be tax technical.
Consequently, this means that relevant non-tax technical learning may count for up to 25% of the minimum CPD requirements. Accordingly, the need to keep updated on other areas relevant to your work, such as law, accounting, professional skills, and people and practice management, is recognised in the CPD Scheme.
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4. What Is a CPD Year?
The CPD year commences on 1 January and ends on 31 December. For members joining during the CPD year, CPD will apply on a pro-rata basis for the year of joining.
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5. What Is Structured CPD?
A key feature of structured CPD is that it must involve interaction with others (as a contributor or as part of an audience) or, alternatively, some form of assessment.
| Examples of structured CPD (Note: All examples below must be relevant to your role) |
|
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6. What Is Unstructured CPD?
Unstructured CPD will constitute any form of relevant learning where there is no interaction with other individuals, including the use of learning media where it is undertaken on a personal basis and in isolation, e.g. reading, research etc.
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7. What If I Am Uncertain About Whether a CPD Activity Is Appropriate?
An activity should count towards your CPD requirements if the learning is relevant to your role and you have evidence that it took place.
| Example |
| If you presented a tax technical topic to your colleagues, the preparation work for that presentation and the time involved in making the presentation should count towards your structured CPD requirements. The presentation and your supporting notes should provide sufficient evidence that this activity took place. |
You should note that it is the responsibility of the individual member to demonstrate that a learning activity is relevant to his/her CPD requirements. If you are uncertain about a particular activity, please contact Samantha Feely-Lenehan at sfeely@taxinstitute.ie.
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8. How Do I Record My CPD?
Each Member must maintain a personal record of completed CPD. You may do so on-line within your Dashboard.
Your on-line CPD record will be automatically updated on your behalf for attendance at Institute events. For all other activities, you must keep a separate CPD record to reflect these. You must confirm that you have completed your annual CPD requirements (which include maintaining a CPD record) by on-line declaration each year.
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9. What Records Must I Keep as Evidence of My CPD?
Each Member must maintain a personal record of completed CPD.
For non-Institute activities, if required, you should be able to produce self-certified records to demonstrate compliance and support. These CPD records, which may include certificates of attendance at non-Institute conferences and seminars, transcripts of results of formal qualifications obtained etc., must be kept by you for three years.
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10. When Must My Annual Declaration Be Made?
Members are required to confirm that they have completed their annual CPD requirement by submitting an online declaration each year. The annual declaration must be submitted by 30 April each year for the preceding calendar year.
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11. How Will the Institute Monitor Compliance with CPD Requirements?
The Institute will co-ordinate a random sample audit of 10% of Members’ CPD records on an annual basis.
Members selected for CPD audit may be required to produce certificates of attendance or other documentation as proof of attendance at non-Institute events.
During the year, if an investigation is initiated following a complaint made against a Member, this investigation will include a review of that Member’s CPD records.
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12. I Am a Member of Another Professional Body with Existing CPD Requirements – Does This Mean I Have To Complete Extra CPD?
No, not necessarily. A single activity, such as attendance at a conference, may satisfy the CPD requirement of more than one professional body simultaneously. As outlined under question 3 above, if the activity is relevant for Institute structured or unstructured CPD, then it may count towards your Institute CPD requirements. The meaning of structured and unstructured CPD, for the purpose of meeting your CPD requirements under the Institute Mandatory CPD Scheme, is covered above.
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13. I Think I Should Qualify for Reduced CPD in Light of My Personal Circumstances – What Should I Do?
In consideration of the diverse needs of our Members, we have taken account of possible personal or professional circumstances of our Members in establishing our CPD requirements. The following reduced CPD requirements will apply in the circumstances stated below.
| Circumstances | Structured | Unstructured |
| By way of example, ill-health, career break, maternity leave, parental leave | None | 30 hours |
Please note that the onus is on the Member to inform the Institute in writing of his/her specific circumstances.
Where Members come within any of the above categories for only part of a CPD year, the exemption will apply on a pro-rata basis.
Before returning to work, Members should assess their professional competence level and, if necessary, seek update training to ensure that they are apprised of changes to tax law.
| Example
The CPD requirements for an Associate member on maternity leave for six months in a CPD year will be as follows: |
|||
| Maternity Leave 6 months |
Remaining 6 months |
Total in 12 months |
|
| Structured (Hours): |
|||
| Tax Technical | 0 | 7.5 | |
| Other | 0 | 2.5 | |
| Total Structured | 0 | 10 | 10 |
| Unstructured (Hours): |
|||
| Tax Technical | 11.25 | 11.25 | |
| Other | 3.75 | 3.75 | |
| Total Unstructured | 15 | 15 | 30 |
| Overall Total (Hours) | 15 | 25 | 40 |
| As illustrated above, the requirement that at least 75% of these minimum structured and unstructured CPD requirements are tax technical also applies. | |||
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14. What If I Am Unemployed for Part of a Year – Do I Still Need to Comply with the Full CPD Requirement?
It is still important to maintain your professional knowledge and develop your current skills, so yes, you must maintain your CPD requirements. Please remember however that you can attend all Institute conferences and seminars free of charge. Please note that the free attendance does not apply to residential/accommodation elements of Institute conferences.
In addition, you are entitled to use the facilities of our Institute, including the free use of IT and meeting rooms
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15. What Happens If I Don’t Meet My CPD Requirements?
Should a Member fail to meet the CPD requirements in a particular year, he/she will be required to make up the shortfall in the following year and will be automatically selected for CPD audit in that year.
If the Member fails to make up the shortfall or meet the overall CPD requirements for the second year, he/she will be referred to the Professional Affairs Committee and will continue to be audited for three years. If a Member fails to make up the shortfall and meet their CPD requirements during this 3-year period, the matter may be referred to the Investigations Committee.
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16. I Have More Questions – Whom Can I Contact?
If you have any queries or concerns on the practical application of the mandatory CPD framework to you or your firm, please contact Samantha Feely-Lenehan at sfeely@taxinstitute.ie.