Chapter 16

Question 1

What does CPD stand for?

Answer 1

Continuing Professional Development

Question 2

Who is CPD compulsory for?

Answer 2

For all member of the CIOT, ATT and ADIT that provide services etc or those that use the designation, CTA, ATT etc.

Question 3

What is CPD?

Answer 3

The requirement to maintain and develop skills and competencies necessary to carry out professional and technical duties competently thought the member’s working life.

Question 4

What is the reason for members to carry out CPG?

Answer 4

• Protection of the public
• Protection of the reputation of the CIOT and ATT
• Protection of the member’s professional standing

Question 5

When does the CPD year run from and to?

Answer 5

From 1 Jan to 31 Dec

Question 6

How long must CPD records be kept for?

Answer 6

There years - and all records for CPD must be undertaken

Question 7

What might happen if CPD obligations are breaches?

Answer 7

It could result in a referral to the Taxation Disciplinary Board (TDB)

Question 8

What is the focus of CPD recording compared to previous years?

Answer 8

No longer based on hours and more on outcome achieved

Question 9

What does ‘Use of the designation’ mean?

Answer 9

Means the use of any of the following after the name of the individual: ATT, CTA ATII FTII etc

Question 10

Name the three stages of CPD identified in the guidance issues by the CIOT and ATT?

Answer 10

Planning, Undertaking, Outcome

Question 11

What activities count as CPD?

Answer 11

Not an exhaustive list but:
• Reading technical article
• Writing books, articles and review
• Attendance at branch talks
• Learning at work
• Technical discussion on client matter
• Reading relevant materials
• Studying for a relevant further qualification

Question 12

What should you do it you haven’t been able to undertake the required CPD one year?

Answer 12

Should aim to rebalance it the following year - average is taken over the previous three years

Question 13

What is the minimum we would expect a CPD record to show?

Answer 13

• Date the CPD was undertaken
• Details of learning or activity
• Explain why the level of CPD undertaken was appropriate

Question 14

What happens if temporarily not working in regards to CPD?

Answer 14

CPD requirement is temporarily suspended although is encouraged

Question 15

Does CPD apply to part time workers?

Answer 15

YES - same amount required

Question 16

Do fully retired member have to do CPD?

Answer 16

No - they are exempt from undertaking CPD

Question 17

Do Honorary members have to do CPD?

Answer 17

No - they are exempt unless they provide tax services etc

Question 18

What are honorary members?

Answer 18

Someone who hasn’t qualified for membership in the usual way

Question 19

Is a member’s CPD plan a static document?

Answer 19

No - at the start of each year you should draw up a draft plan setting broadly what objectives you need to achieve in order to perform your role and remain complaint with PRPG.

This is a ‘living’ document as detail can be added later

Question 20

What if you don’t work in tax but you continue to use the CTA designation, do you have to do CPD?

Answer 20

Yes

Question 21

Are members working outside the UK relieved of their obligation to carry out CPD?

Answer 21

No - may undertake their CPD based on the tax laws of the country they reside in.