ICAS CPD Requirements 2026: Outcomes, Ethics and the Annual Declaration
ICAS members do not have to log a set number of CPD hours, but from 1 January 2026 every non-retired member must complete at least one hour of ethics CPD a year.
The Institute of Chartered Accountants of Scotland (ICAS) does not ask members to log a set number of CPD hours. Its rule is that CPD must be relevant, verifiable and measurable, and members are asked to focus on the outcome rather than the time spent. One rule is now fixed in hours: from 1 January 2026, all non-retired members must complete at least one hour of ethics-related CPD each year. This guide explains what ICAS publishes, how the annual declaration and sampling work, and what we could not confirm. For comparison with other UK bodies, see our ACCA CPD guide and ICAEW CPD guide.
At a glance
| Requirement | What the rules say |
|---|---|
| Overall approach | Outcomes-based; no specific number of hours is required |
| Quality test | CPD must be relevant, verifiable and measurable |
| Ethics | At least 1 hour of ethics CPD a year for non-retired members, from 1 January 2026 |
| Who it applies to | All members must undertake lifelong CPD; retired members are excluded from the ethics hour |
| Declaration | Self-certify and complete a declaration at membership renewal |
| Records | Keep an annual CPD record, using the ICAS template or your employer's format |
| Monitoring | Each year ICAS asks a risk-based sample of 50 to 100 members to submit their records |
| Regulated work | Members in areas such as audit or insolvency should check for specific hours rules |
An outcomes-based approach
ICAS states that there is no specific amount of time you are required to spend on CPD, and it asks members to focus on the outcome of their activities, not the time spent. Its help centre calls this an output-based approach. The practical test is whether your learning is relevant to your work, can be verified and has made a measurable difference to what you do.
The new ethics hour
ICAS announced in October 2025 that, from 1 January 2026, all non-retired members will need to complete at least one hour of ethics-related CPD per year. This is the only part of the ICAS rule set that is counted in hours. ICAS says members will be asked to confirm the ethics hour when they renew for 2027, so start recording it in 2026 and not at renewal time.
Who it applies to
As an ICAS member you are required to undertake lifelong CPD. Retired members are excluded from the ethics hour. We could not confirm from the pages we read how the rules apply to students and trainees, so check with ICAS if that is your situation.
Recording your CPD
Members record their activity in an annual CPD record, either in the ICAS template or in their employer's format. At renewal you self-certify and complete a declaration. Because the test is about outcomes, a good record says what you did, why it mattered for your role, and what changed as a result, and not only a course title and date.
The annual sample
Every year ICAS selects a sample of members and asks them to submit their CPD records. For the most recent sample the Regulation Board agreed a risk-based sample of between 50 and 100 members, and selected members had four weeks to submit their 2025 record. The ethics hour did not apply to that 2025 sample. If ICAS finds gaps, it says further correspondence with the member may be required.
Regulated work
Members who work in regulated areas such as audit or insolvency should check for any specific hours that apply to them. Those requirements come from the relevant regulators and are separate from the ICAS rule, so a record that is fine for ICAS may still not be enough for your regulated work.
Practical plan
Pick at least one ethics session each year, such as a webinar, a course or a structured reading and reflection exercise, and write down what you took from it the same day. Then keep a short record through the year. If your employer runs its own CPD scheme, check that its format captures relevance, verification and outcome, so you do not have to rewrite it.
What we could not confirm
Only the introduction to the ICAS requirements page came through, so we did not read the subpage on how much CPD and what counts, or the CPD sanctions policy. We cannot say what penalty applies to non-compliance, whether any verifiable or non-verifiable split exists, or what the CPD year dates are. ICAS also links to a revised Code of Ethics from 1 July 2026, but we only saw a link title and have not described its content. Please read the ICAS pages directly before you rely on these points.
Frequently asked questions
How many CPD hours do ICAS members need?
ICAS sets no specific number of hours. It asks members to focus on the outcome of their CPD, except for the ethics hour.
Is there an ICAS ethics CPD requirement?
Yes. From 1 January 2026, all non-retired members must complete at least one hour of ethics-related CPD each year.
How do ICAS members declare their CPD?
At membership renewal, members self-certify and complete a declaration.
Does ICAS check members' CPD records?
Yes. Each year ICAS selects a sample of members and asks them to submit their records.
Do retired members have to do ethics CPD?
No. Retired members are excluded from the ethics hour.
Finding courses that count
Learnsignal publishes accounting, tax, audit, ethics and finance courses in its CPD and CPE library. Before you pay for any course, check the awarding body's own rules on what it accepts, and keep the certificate and the course details. For a wider comparison of UK bodies, start with CPD for accountants and our guide to CIMA CPD requirements.
Source: ICAS CPD getting-started page, ICAS CPD requirements, ethics CPD announcement (20 October 2025, updated 1 April 2026), CPD sample article (March 2026) and help centre (icas.com), checked October 2026.
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