ICAS requires all members to undertake CPD that is relevant and proportionate to their role, aligned with the principles of reflective learning. While the requirements are flexible to suit individual circumstances, proactive planning is advisable if you’re to reap the maximum benefit from your development activity.

With the business world undergoing rapid transformation, from regulatory changes to technological disruption, planning your CPD for 2026 is more than a compliance exercise. It’s an opportunity to future-proof your career, enhance your impact and stay at the forefront of a changing profession.

The year ahead will bring further changes in corporate reporting, sustainability reporting and assurance, digital finance and ethical leadership expectations. CAs are not just stewards of financial integrity – they are increasingly expected to act as strategic advisers, technology-literate leaders and champions of responsible business. As such, areas to consider in your 2026 CPD planning include:

Corporate reporting
Staying abreast of developments in the world of corporate reporting, both financial and narrative, is essential, with the FRC’s changes to FRS 102 coming into effect in January. The UK government also plans to modernise reporting and is opening a consultation in 2026.

Sustainability reporting
There has been a global shift towards increased reporting of sustainability-related disclosures. With the International Sustainability Standards Board gaining some traction, and the UK government having recently consulted on the use of its standards, there is a growing need for CAs to increase their understanding of the subject.

Evolving tax and regulatory landscape
Cross-border tax changes, digital services taxes and evolving HMRC guidance will continue to challenge traditional compliance models. While familiarity with global tax transparency initiatives would be useful, developments in Scottish and UK-specific legislation will be crucial for those advising businesses or individuals.

Strategic and commercial insight
Clients and employers increasingly value strategic thinkers who can interpret data, forecast trends and contribute to organisational success. Strengthening your strategic planning, risk assessment and business-modelling skills can set you apart.

Ethical leadership and governance
Increased scrutiny on corporate governance, AI usage and responsible decision-making has put ethical leadership at the forefront. As trusted professionals, ICAS members must continue to lead by example, reinforcing integrity and ethical judgement through up-to-date knowledge and applied practice. From 2026, all CAs still in work are required to complete one hour of ethics-related CPD a year.

Future-fit: Beyond core technical knowledge

While technical proficiency will always be vital, other complementary skills will also be important. Therefore consider incorporating some of the following competencies into your CPD:

Digital and data fluency
From cloud accounting and data analytics to AI and automation, technological capability is no longer optional. Even if you're not in a tech-centric role, understanding how these tools impact finance, audit and advisory work is essential.

Communication and influence
The ability to explain complex financial issues clearly, build relationships and influence decision-making is vital. Courses and other CPD material covering communication, negotiation or stakeholder engagement can support your leadership development and wider business.

Cybersecurity awareness
Accountants play a key role in safeguarding financial systems and sensitive data. Basic cybersecurity literacy – especially relating to financial systems and internal controls – is becoming a core expectation.

Balance and purpose

Your 2026 CPD should be tailored both to your current role and your future aspirations. Consider the following blended approach:

• Reflect: What were your biggest challenges in 2025? What do you want to achieve in 2026?
• Assess: Which skills, knowledge or behaviours need strengthening, and which new skills might need to be acquired for a potential new role?
• Plan: Choose a mix of structured learning (courses, webinars) and informal development (reading, mentoring, on-the-job learning).
• Record: Use the ICAS CPD recording template, or the format maintained by your employer, to document your learning activities.

ICAS does not mandate a set number of hours but encourages you to focus on outcomes. This means it’s not about ticking boxes – it’s about demonstrating how your learning has enhanced your professional competence.

Development paths

Here are a few ways to keep your CPD relevant and future-focused:
• Engage with ICAS resources: Webinars, thought leadership, CA magazine and specialist communities offer accessible ways to stay informed.
• Network with peers: Professional events and discussion forums can spark ideas and shared learning. Consider joining an ICAS policy panel to hear a range of expert voices.
• Monitor the horizon: Regularly review changes in regulation, technology and the wider business landscape to identify emerging needs.
• Be open to new formats: Micro-learning, podcasts and digital certifications allow for flexible learning that fits around your schedule. Until the end of January, ICAS members can access five free hours of CPD podcasts from LumiQ.

The Professional Skillset at ICAS offers a series of courses designed to enhance essential skills in areas like sustainability, innovation and data analytics, empowering professionals to lead in modern business environments

Mapping out your 2026 CPD

Don’t wait until January to think about your development needs. Start now by reflecting on your 2025 highlights and challenges, reviewing your long-term goals and identifying the skills you’ll need to get there. By taking ownership of your CPD and aligning it with future trends, you’ll continue to deliver value, build trust and shape the future of business and wider society.

For everything you need to know about CPD, visit our professional development hub or browse our full list of training courses