Chartered Institute of Taxation (CIOT)

All CIOT members are required to follow the CPD regulations, including those who provide tax compliance services, consultation, consultancy, or counselling. Members must retain a record of all CPD they complete. CPD requirements must be met over a CPD year, which begins on January 1st and ends on December 31st. Members must carry out their professional duties with due regard for the required technical and professional standards. CPD conducted during the year should take into account the outcome and efficacy of the CPD completed. The CIOT has moved away from an hours-based approach to CPD compliance and now requires members to plan their CPD needs and effectiveness based on their own circumstances.