ICATT CPD Requirements 2026: 40 Units a Year
ICATT members must obtain at least 40 CPD units each calendar year, 21 of them verifiable, and file a CPD declaration by 2 January, with 10 extra units for practising certificate holders.
The Institute of Chartered Accountants of Trinidad and Tobago, known as ICATT, requires members to obtain at least 40 CPD units in each calendar year, of which at least 21 must be verifiable. One unit equals one hour. Members file an annual CPD declaration, and holders of practising or auditing certificates must complete an additional 10 units in their practice areas. This guide sets out what ICATT's Rules and Regulations say, where the older CPD guideline differs and what we could not confirm. See also our ICAG Ghana CPD guide and our CPD for accountants guide.
At a glance
| Requirement | What the rules say |
|---|---|
| Annual units | At least 40 CPD units per calendar year (Rule 4.3); one unit equals one hour |
| Verifiable units | At least 21 of the 40 must be verifiable |
| Practising and auditing certificates | An additional 10 units in the practice area each year, at least 50 percent verifiable (Rules 4.6 and 4.7) |
| Carry-forward | A maximum of 21 verifiable units can be carried forward, for one year (Rule 4.4) |
| Declaration | Annual electronic CPD declaration by 2 January (Rule 4.2(a)); the older guideline says 1 January |
| Records | Keep records for three years and provide them within 14 days of a written request (Rules 4.8 and 4.9) |
| Non-compliance | A breach not rectified within three months can lead to removal from the Register of Members (Rule 4.15) |
| Ethics | Members must maintain competence in professional ethics; no separate hour count |
The 40-unit rule
Rule 4.3 of ICATT's Rules and Regulations, as updated to 1 May 2024, says members must obtain at least 40 CPD units per calendar year and that at least 21 must be verifiable. One unit is one hour. The rules sit above the CPD guideline, which took effect on 1 January 2018, so where the two differ the rules should be followed.
Practising and auditing certificate holders
Rules 4.6 and 4.7 require an additional 10 units a year from holders of practising and auditing certificates, in their specialised areas, with at least half verifiable. The older guideline describes a total of 50 units, and treats half of the 50, which is 25, as verifiable. The rules imply about 26, which is 21 plus 5. The difference is small, but plan for the higher figure.
Declaring and deadlines
Members submit an annual CPD declaration in the prescribed electronic form by 2 January. The guideline says 1 January, and the rules take precedence. ICATT generates a list of members who have not declared on 1 April, according to the guideline. Rule 4.2(b) says the Council may remove a member who does not declare.
Carry-forward
Rule 4.4 allows a maximum of 21 verifiable units to be carried forward to the next year. The guideline adds that the carry-forward lasts for one year only. Unverifiable units cannot be carried forward under the wording we read.
Records and audit
Members must record verifiable and non-verifiable units and their relevance, keep the records for three years and provide them within 14 days of a written request. ICATT says it audits a sample of members' CPD records each year, and may review course sponsors' records.
Consequences
A member who breaches Rule 4.2, 4.8 or 4.9 and does not rectify the breach within three months shall be removed from the Register of Members under Rule 4.15. The guideline adds that practising and auditing certificates are withdrawn from non-compliant members. Waivers last one calendar year and waivers of verifiable units are exceptional.
Ethics
Rule 4.5 requires members to maintain competence in professional ethics, and the guideline calls ethics compulsory. We found no minimum number of ethics hours.
What we could not confirm
The copy of the rules we read was truncated, so we did not see every schedule. We did not find a CPD amendment later than the 2024 update, but we cannot rule one out. Check the ICATT website for the current guideline and the declaration date for the year.
Frequently asked questions
How many CPD units does an ICATT member need?
At least 40 units per calendar year, of which at least 21 must be verifiable.
What extra CPD do practising certificate holders need?
An additional 10 units in their practice areas each year, at least 50 percent of them verifiable.
When is the ICATT CPD declaration due?
By 2 January under the Rules. The older guideline says 1 January.
Can I carry units forward?
A maximum of 21 verifiable units can be carried forward, for one year only.
What happens if I do not comply?
A breach not rectified within three months can lead to removal from the Register of Members.
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. Confirm the current rules with ICATT before you plan your year.
Source: ICATT Rules and Regulations (updated 1 May 2024) and ICATT CPD Guideline (effective 1 January 2018), checked October 2026.
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