高顿网校小编为您解答：Who can apply for exemption from the CPD requirements? What are the application procedures?
 
　　Ans：CPD exemption will only be granted to a member who, at the time of application, is not carrying out any accountancy or accountancy related work, whether paid or unpaid, and does not plan to do so for a significant period of time.
 
　　However, in order to serve the public interest, no exemption will be granted to members holding Practising Certificates or Specialist Designations or directors of listed companies. Please refer to Appendix of Statement 1.500 (Revised April 2013), Guidance on Exemptions, for more details about exemption, including information about what is accountancy or accountancy related work.
 
　　Members may submit an application for exemption from CPD compliance in writing and support it with documentary evidence at any time during the year but are requested to submit it by 15 December of the year to allow time for processing for annual renewal purpose.
 
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