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Association of Tax Technicians (ATT)
Compliance with the CPD regulations is compulsory for all members of ATT. This includes members the provide tax compliance services, advice, consultancy or guidance in tax.
Members are required to keep a record of all CPD undertaken.
CPD requirements must be met over a CPD year, this commences on the 1st January and ends of 31st December each year. Members must carry out their professional work with proper regard for the technical and professional standards expected. CPD undertaken during the year should consider the outcome and effectiveness of the CPD completed.
ATT have moved away from the hours based approach to CPD compliance and require members to plan their CPD requirements and effectiveness based on the individuals cirmumstances. If members move away from the hours based approach they should be aware that this does not change the requirement to undertake CPD.