CPA members must implement the CPD requirements of Chartered Accountants Ireland with effect from 1 January 2025.
Details of the requirements can be found in the
Continuing Professional Development Regulations (the regulations).
Guidance on these regulations can be found
here.
For 2024 CPA members should continue to meet the annual requirements of CPA Ireland’s Bye Law 8, CPD.
CPD for Responsible Individuals
Chartered Accountants Ireland’s
Audit Regulations require Responsible Individuals to undertake CPD which achieve the learning outcomes of IES 8 and to maintain competence with regard to the relevant auditing, financial reporting and legislative frameworks.
The CPD requirements for audit purposes for individuals granted RI status by the Chartered Accountants Ireland are set out in the Audit Regulations. These CPD requirements follow the requirements of company law and statutory auditor competent authorities in Ireland. Guidance in relation to RI CPD obligations is available
here. No exemptions are available from the CPD obligations for RIs in the Audit Regulations.
Further supports and resources are available
here.