The Institute has revised the CPD Regulations with effect from 1 January 2025.
CPD Regulation 4.6 now specifically mentions 'sustainability assurance' as a subject area in which a member who is working in practice should undertake CPD if that member is involved in work of this nature. This is an explicit application of the core principle that a member should undertake whatever CPD is necessary to ensure that he/she is competent for the work in which he/she is engaged.
Separate from this requirement, any individual who is approved by the Institute as a Sustainability Assurance Service Provider (SASP) should comply with CPD requirements for SASPs as set out in the Institute’s Audit Regulations (incorporating assurance under CSRD), effective 11.10.24.
The CPD Regulations, effective 1 January 2025 are available on the Institute’s website. Previous versions of the CPD Regulations remain available to read on the Archive page of the Institute’s website.
Any member queries in relation to the revised CPD Regulations can be directed to
professionalstandards@charteredaccountants.ie.