CIPFA developed and introduced its CPD policy in 1995 where members were encouraged to participate on a voluntary basis.
In 2003, members voted in favour of introducing mandatory participation in the scheme and phased implementation began in January 2005. When joining the CPD scheme you are asked to consider the following:
 
CPD Year
Before beginning your continuing professional development you will need to select which CPD year you would like to work to. You may start at any time during the year and if it helps you may base your CPD year on a calendar, financial or appraisal year e.g. August to July, April to March or any combination based on a twelve-month period. You may also backdate your start date for up to twelve months to include development already undertaken.
 
Levels of participation
There are 2 levels of participation to choose from. Level 1 is the minimum requirement whilst Level 2 is the best practice requirement and is equivalent to the original voluntary scheme. Your level of participation determines what CPD forms need to be completed:
 
Level 1
Learning and Development Record (Level 1) requests information about:

• Type of CPD activity completed, e.g. work place training
• The date the activity was completed e.g. 6 June 2003
• The number of hours spent on the activity e.g. 6 hours;
• Reference to a piece of evidence to verify the activity was undertaken e.g. Certificate of Attendance A Learning and Development Record (Level 1) is available to download in CPD Documents below.

Level 2
Learning and Development Plan The Learning and Development Plan (Level 2) requests information about your:

• Key roles and responsibilities - In your current and possible future roles,
• Development Needs - What skills and knowledge you wish to develop in order to fulfil your current and possible future roles,
• CPD Activities - What activities you plan to undertake to develop the desired knowledge and skills. A Learning and Development Plan (Level 2) is available to download in CPD Documents below. Learning and Development Record (Level 2) requests information about:
• Type of CPD activity completed, e.g. work place training
• The date the activity was completed e.g. 6 June 2003
• The number of hours spent of the activity e.g. 6 hours;
• Reference to a piece of evidence to verify the activity was undertaken e.g. Certificate of Attendance
• Reflective comments about the usefulness of the activity, what has been learnt, how this acquired knowledge or skill will be used in the future, and how far it has met objectives. A Learning and Development Record (Level 2) is available to download in CPD Documents below.

 
Portfolio of Evidence
The Portfolio of Evidence is required at both Level 1 and 2 and provides supporting material to demonstrate that you have undertaken the activities listed on your Learning and Development Record. Examples of evidence are:

• Certificates of Attendance
• Joining Instructions
• Delegate Lists
• Minutes of meetings
• Emails
• Diary entries
• Worksheets
• Course evaluation sheets
• Terms of Reference for projects/Executive Summary
• Exam results
• Training record
• Appraisal report
• Specification Report/testing log
• Copy of Presentation
• Letter of invitation
• Web based learning log

 
CPD Hours
Members are asked to complete 120 hours of CPD activities over a 3 year period with a minimum of 20 hours in any 1 year. Reductions are available for members who work reduced or part time hours.
 
Development Needs
The particular knowledge and skills you include in your continuing professional development will be decided by you and will be influenced by the sector you are employed in, where you are on the career ladder and your future career plans.
 
It will also vary depending upon whether you are employed in an accountancy or audit role, in a general management position, as a self employed consultant or one of the many other roles which CIPFA members are employed in. The scheme has been designed as a framework to aid development regardless of employment sector.
 
The key to making this scheme work for you is making sure that the knowledge and skills you develop are relevant and valuable to you and your circumstances. So whichever sector you are employed in or even if you’re self-employed you can make your continuing professional development relevant to your needs.
 
CPD Activities
Once you have identified the knowledge and skills you wish to acquire or develop you then need to consider how you wish to do this. You are encouraged to consider how best you learn and to select activities that support your learning style.
 
Exemptions
Members who are fully retired from paid work or are undertaking voluntary work that does not rely upon the skills of a professional accountant are exempt from participating in the scheme. Exemptions for other members will be considered on a case by case basis. Please provide details, of your circumstances and why you consider an exemption from participating in the scheme appropriate.
 
Confirming participation in the scheme
Annually, all members are asked to confirm participation in the scheme by completing the CPD declaration section in the Annual Members Statement. The Annual Members Statement is sent to each member in November along with your renewal notice and may be completed online via the CIPFA Learning Centre in the My Membership area or by returning the paper copy by the 31 January.
 
CPD Documents
You can create all your CPD documents using the CIPFA Learning Centre in the My CPD area. If you prefer you may download the forms documents and complete them offline.
Access CPD Documents here