ADIT Affiliates will still be required to do 90 hours per calendar year.
A minimum of 20 hours must be structured training which is any training involving interactions with other individuals (attendance at conferences, preparing lectures, writing reviews, using learning media such as tax specific DVDs).
Up to 70 hours must be unstructured training - which is anything you do by yourself (reading, research and preparing, any other form of personal learning)
For those Affiliates who need to keep up to date on related topics such as law, accounting and financial services – a maximum of one half (45 hours)can be done through training in related non-tax areas (e.g. practice management, staff development, training in technical aspects such as law or accounting).
Please click follow this link for the FAQs and CPD Regulations.
CPD is a means of ensuring that members of a particular profession build and maintain their expertise by keeping up to date with recent developments.
As a member of CIOT/ATT your conduct is governed by the following fundamental principles:
- Professional competence and due care
- Professional behaviour
Whatever your chosen specialisation in taxation, you must demonstrate your commitment to your continuing duty to maintain your professional knowledge and skill and compliance with CIOT CPD Regulations. It is not only in the interests of your own career development to do so, but also for the benefit of the public.
The first step is to consider what you are trying to achieve as a tax adviser and what is expected of you in your current job from your employer, your clients, your professional body, the authorities and the general public. Consider your personal aims, for example: job promotion, job change, improved skills, greater confidence. Then you must consider what you have to learn in order to achieve these aims and identify your own strengths and where you need to improve. You won’t be able to fulfil all your aspirations at once so you must prioritise the action that you plan to take