MYCPE ONE

CPD Requirements for CA-Scotland

Know Your Requirement

CA-Scotland CPD Requirements Overview

Last Reviewed on: 31 Oct, 2025

CPE Requirements
No minimum CPD requirement.
License Renewal Period
Renew your CPA license by January 1 each year.
CPE Reporting Cycle
CPE credits must be reported by January 1 each year.
Ethics Requirement
CA-Scotland members must complete mandatory Ethics CPD. While there are no set hours or courses, members must report how they maintained ethical knowledge.
Carryover creditCannot carry over excess credits to the next reporting cycle.
Subject Area Restriction
There is no minimum content requirement.

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compliance requirements

Simplifying Regulations for 2026

CPD Requirement
No minimum CPD requirement.
Ethics RequirementFrom January 1, 2021, ICAS members must complete mandatory Ethics CPD. While no specific hours or courses are required, members must report how they maintained ethical knowledge, such as through online reading, in their CPD return. View more
Content Requirement
There is no minimum content requirement.
Subject Areas
Click here to view CA-Scotland's approved FOS/subject areas for CPD credits.
Learning Modes
100% of CPD can be completed through self-study.
Eligible Learning Activities
Includes work-based learning; undertaking new projects at work, on-line reading, researching a particular issue relating to a client or a role, focused discussions with colleagues or other professional advisers, and more.
CPD Deadline
CPD credits must be completed by December 31 annually.
Fast Track CPDOur Fast Track CA-Scotland packages are expertly curated bundles that meet their continuing education requirements. Save significant time selecting individual courses by choosing our comprehensive packages that cover all your CPD needs. View more
Reporting
CPE credits must be reported by January 1 each year.
License Renewal
Renew your CPA license by January 1 each year. Failure to renew by this date will result in a referral to the Authorization Committee, where sanctions may include a regulatory penalty, publication of non-compliance, and referral to the Investigation Committee for unsatisfactory professional conduct after two consecutive years of non-compliance or failure to pay the penalty. View more
Carry Forward
No carry-forward of credits allowed.
Record Retention
Each year, ICAS selects a sample of members to submit their CPD records. These members must demonstrate compliance with the CPD requirements, ensuring their records reflect a reasonable process of professional development. View more
Renewal Fees
The renewal fee for CA-Scotland is £565. View more

Do MYCPE ONE Courses Qualify for CPD credits for CA-Scotland? Yes!

MYCPE ONE provides courses aligned with ICAS Continuing Professional Development Requirements, making them suitable for CA-Scotland members. Attendees should confirm eligibility based on their specific needs and regulatory guidelines. MYCPE ONE offers various formats, including – 

  • Self-Study, and 
  • Group Live.

For convenient access to our courses, click here to explore the MYCPE ONE course catalog. We offer an all-inclusive subscription model, similar to Netflix, where a single subscription gives you access to the largest online course catalog. Plus, our subscription rates are 60% lower than other platforms. Subscribe today!

Contact Information for the Institute of Chartered Accountants of Scotland (ICAS)

Edinburgh 
CA House, 21 Haymarket Yards, Edinburgh, EH12 5BH 
Glasgow 
2nd Floor, 7 West Nile Street Glasgow, G1 2PR 
Email: publicrelations@icas.com
Website: https://www.icas.com

We Review CPD Compliance Requirements Every Twelve Months

At MYCPE ONE, we are committed to providing professionals across all designations with the most accurate and up-to-date continuing education information. Our team reviews and updates the CPD requirement information for Chartered Accountants - Scotland every Twelve months to reflect the latest standards and policies set by the Institute of Chartered Accountants of Scotland (ICAS).

While we work diligently to ensure accuracy, we encourage professionals to confirm the requirements directly with their respective boards or credentialing authorities through the official links provided here.

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Frequently Asked Questions

CA-Scotland does not have a minimum CPD requirement.

From January 1, 2021, all members must complete mandatory Ethics CPD. No specific hours or courses are required, but members must report how they maintain ethical knowledge in their CPD return (e.g., through online reading).

There is no minimum content requirement for CA-Scotland members.

Click here to view CA-Scotland's approved FOS/subject areas for CPD credits.

Yes, 100% of CPD hours can be completed through self-study.

Eligible activities work-based learning; undertaking new projects at work, on-line reading, researching a particular issue relating to a client or a role, focused discussions with colleagues or other professional advisers, and more. 

CPD credits must be reported by January 1 each year.

The license must be renewed by January 1 each year.

Failure to renew by January 1 will result in a referral to the Authorization Committee, where sanctions may include a regulatory penalty, publication of non-compliance, and referral to the Investigation Committee for unsatisfactory professional conduct after two consecutive years of non-compliance or failure to pay the penalty. View more

No, CPD credits cannot be carried forward.

Each year, a sample of members will be asked to submit their CPD records. Members must demonstrate compliance with CPD requirements and a reasonable process of professional development.

The renewal fee for CA-Scotland is £565. View more

Fast Track CPD packages are curated bundles designed to meet CA-Scotland's continuing education requirements. They save time by offering pre-selected courses that cover all CPD needs. 

Yes, MYCPE ONE courses are designed to align with the CPD guidelines set by ICAS for CA-Scotland members. However, it is the responsibility of each attendee to ensure that the courses meet their specific CPD requirements based on their job profile, occupation, and the guidelines of their regulatory board before registering. We recommend reviewing the guidelines to confirm eligibility for CPD credits.

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