CPD Requirements - AAT
The AAT's CPD policy
CPD is a requirement for every AAT full and fellow member. Members are required to undertake appropriate CPD to ensure that they remain competent for the work that they do. It is up to members to decide what they need to learn, and how they go about learning it.
The only exemption from the mandatory CPD requirement is for members who have indicated that they are fully retired and will not be returning to the workforce in any capacity at any stage in the future.
CPD policy is output based measured by the outcomes and benefits that members derive from doing CPD.
Members are asked to use CPD cycle to:
- Assess their learning and development needs and goals
- Plan appropriate activities that will meet these needs and goals
- Action the plan, and afterwards
- Evaluate whether the undertaken activities met the requirements, and whether any further or subsequent learning needs to take place.
Members are required to maintain adequate records of the conclusions that they have reached whilst using the CPD Cycle, and of subsequent learning that they do. AAT is flexible about the form that these records must take but has also developed CPD planners and an online CPD recording system which members can choose to use.
In addition to the requirements outlined above, members in practice (MIPs) are also required to review their CPD using the CPD cycle at least twice during the year. When reviewing their CPD MIPs are required to particularly consider:
- each of the service areas they are approved to offer
- their business/practice management skills
- changes in relevant legislation and technical updates within the accountancy world.
Alternative routes to compliance are available if members work for an AAT accredited employer or hold membership of another IFAC (International Federation of Accountants) full member body.
An appropriate CPD monitoring process has been developed for all CPD routes. A proportion of members is randomly selected each year and asked for confirmation of their compliance with AAT's CPD policy. The onus is on the members to demonstrate to AAT's satisfaction that they complied with the policy.
For further information visit www.icas.org.uk