高顿网校小编为您解答关于：What are the criteria for CPD exemption?
 
　　Ans：Appendix of Statement 1.500 (redrafted April 2013) describes the criteria taken into account by the Institute in considering applications by members for CPD exemption.
 
　　The guidelines for exemption no longer refer to career break, serious illness and retirement as categories of special circumstances for granting CPD exemptions. The guidelines state that the Institute may grant exemption from CPD 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. Council considers exemption applications on a case by case basis. Members must apply in writing to the Institute for exemption, supported by documentary evidence.
 
　　Generally, in order to serve the public interest, no exemption will be granted to members holding PCs or specialist designations or directors of listed companies. Exemptions of a State Board of Accountancy of the United States of America or of other Global Accounting Alliance (GAA) Institutes from CPD compliance are not recognized by the Institute. Exemption from compliance with the Institute’s CPD requirements can only be granted by the Institute.
 
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