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The Institute of Chartered Accountants of Scotland (ICAS) is the global professional body for Chartered Accountants in Scotland. Its objective is to uphold the integrity and standing of the profession of chartered accountancy in the interests of society and the membership, through excellence in education and the development of accountancy. ICAS promotes CPD as a mandatory part of good professional practice and a fundamental principle of professional ethics. For the public and employers, CPD provides the reassurance that as individuals, and as a profession, Chartered Accountants are committed to upholding standards.

MY-CPE LLC offers continuing professional development courses for Chartered Accountants Scotland Professionals. We are focused on providing quality continuing education to the members that incorporate the qualified subject areas. Our CPD courses are authored/ reviewed by industry specialists and subject matter experts. All our courses are designed in a way to ensure that courses meet your continuing professional development requirements.


CPD Requirements
No minimum CPD requirement.
License Renewal Period
January 1steach year.
CPD Reporting Cycle
January 1 to December 31 annually.
Ethics Requirement
No minimum requirement.
Carryover Credits
No, Chartered Accountants Scotland cannot carry forward credits in the next reporting cycle.

CLICK HERE for further reference on CPD regulations for the Chartered Accountants Scotland.

ICAS promotes CPD as a mandatory part of good professional practice and a fundamental principle of professional ethics. This development framework allows the individual member to be the best judge of how much CPD they need and which activities are most beneficial in meeting their learning and development needs. CPD should be proportionate and relevant to a member's role.

From 1 January 2021, ICAS has introduced mandatory Ethics CPD for all ICAS members. The first Ethics CPD declaration of compliance sign-off will be required in your 2022 Annual Return. You will not be required to purchase specific ethics materials or attend a compulsory ethics course, and there is no requirement to achieve a certain number of hours or points. You will be required to demonstrate within your CPD return how you have maintained your knowledge and awareness of ethics-related matters during the year. This could simply involve some ethics-related reading which is freely available online.

The Chartered Accountants Scotland license renewal period is January 1st annually.

A CPD reporting cycle for Chartered Accountants Scotland is from January 1 to December 31 annually.

Here is the link to access the website for FAQs on CPD requirements and regulations.

Test of Competence (TC)

  • Assurance & Reporting
  • Business Acumen
  • Finance
  • Financial Accounting
  • Management Information & Technology
  • Principles of Taxation

Test of Professional Skills (TPS)

  • Strategic Finance & Modelling
  • Assurance & Data
  • Financial Reporting
  • Business Tax
  • Risk & Technology

Test of Professional Expertise (TPE)

Public Trust & Ethics (PTE)

Click here for further details.

ICAS adopts an output-based CPD framework, meaning that Members are expected to undertake relevant CPD for their role. There is a thought process that Members are expected to follow to establish and plan any relevant CPD activities for the year ahead, and an obligation to reflect on what they have learned.

No, there are no minimum CPD requirements in a particular subject area.

All of the following myCPE Learning Activities are approved for Chartered Accountants Scotland CPD:

  1. Self-Study Courses (Videos)
  2. Live Webinars
  3. Virtual Events
  4. Articles
  5. Packages
  6. E-Book
  7. Certificate Courses

In addition to the above ICAS has provided the following examples which may also contribute to continuing education:

  • 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.

You need to record the learning outcome of an activity. You can use the ICAS record template to plan and record your CPD or you can use your record or follow the format maintained by your employer.

Each November, ICAS will ask members to self-certify that they have met their CPD requirements for the year when the annual return is distributed. This is to be submitted by 1 January. Fully retired members wishing to claim an exemption from the scheme may do so. 

Full details of exemptions available are on the CPD Exemptions page.

The ICAS Professional Development process consists of four steps:

  • Step 1 - Define current and future role(s)
  • Step 2 - Deciding on training and development needs
  • Step 3 - Developing or undertaking a personal development program
  • Step 4 - Record when you have undertaken a particular CPD activity

Click here to view a detailed process

Annual Subscription fees are £495 annually.

Click here for further details

If you have not completed your Annual Renewal, including paying your subscription fees, by 1 January, you may be charged an administration fee and you may be liable to be removed from membership as of the preceding 31 December. You always have the option to resign if you no longer want to be a member of ICAS.

Click here for future reference

Failure to submit the CPD record when requested shall result in a referral to the Authorisation Committee. The sanctions available to the Committee are:

  • To propose a Regulatory Penalty,
  • Publication of non-compliance on the ICAS website and in the CA magazine,
  • Failure to pay a penalty and/or two consecutive years of non-compliance will be referred to the Investigation Committee as unsatisfactory professional conduct.

MyCPE provides courses that are approved for continuing education credits. Based on the guidelines issued by ICAS Continuing Professional Development Requirements we recommend the programs/ webinars to be suitable for the qualification. However, it will be the responsibility of each attendee to ensure that they are eligible for CPD credits based on their occupation/ job profile, knowledge requirements as well as guidelines laid down by their regulatory board before registering for the webinars.


Approved By
National Association of State Boards of Accountancy (NASBA) 143597
Internal Revenue Service (IRS) GEHNZ
California Tax Education Council (CTEC) 6273
Certified Financial Planner Board (CFP) 8061
Society for Human Resource Management (SHRM) RP5359
Human Resource Certification Institute (HRCI) 714694
FP Canada CE17222
American Payroll Association (APA) 372961
Texas State Board of Public Accountancy (TSBPA) 010556
Illinois Department of Financial & Professional Regulation (IDFPR) 158002756
New York State Board of Public Accountancy (NYSPA) 002976
Courses Eligible for CPE of Certified Fraud Examiner (CFE) Approved
Courses Eligible for CPE of Certified Valuation Analysts (CVA) Approved
Institute of Finance and Management (IOFM) Approved
Society of Trust and Estate Practitioners (STEP) Approved
Certified Senior Advisor (CSA) Approved