CPD Policy 2022

Published by
The Institute of Cost and Management Accountants of Bangladesh
ICMA Bhaban, Nilkhet, Dhaka – 1205
 CPD Policy 2022

Table of Contents

Chapters Pages
1 Introduction
2 What is CPD
3 Objectives
4 CPD Committee
5 Approaches to CPD
6 Essential requirements of CPD
7 CPD Events and Activities
8 Requirement of CPD Hours
9 Measurement of CPD Hours
10 Documentation
11 Reporting
12 Monitoring of CPD
13 Action in the event of non-compliance
14 Online CPD Program

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1. Introduction

The knowledge, skills and values needed to function effectively as a Cost and Management
Accountant (CMA) continuously expand, change and develop. CMAs face increased and
constantly changing knowledge and skill expectations and scrutiny about the quality of
their services to clients. Due to the dynamic environment in which CMAs function, the
competence demonstrated through the academic requirements is likely to lose relevance
and require modification over relatively short periods of time. Professional competence is
therefore first and foremost a dynamic knowledge, skill and value concept, requiring that it
is maintained throughout professional life.
CPD activities are expected to develop, strengthen the knowledge and skill and maintain
professional competence to continue to perform your professional role and
responsibilities. Any learning and development that is relevant and appropriate to your
work and professional responsibilities and growth as a CMA will qualify for CPD.

2. What is CPD
Continuing Professional Development (CPD) is the means by which members of a
profession maintain, improve and broaden their knowledge and skills and develop the
personal qualities required in their professional lives to achieve excellence.
The following commonly used definition of CPD was developed as far back as 1986 by the
Construction Industry Council (UK). However, Friedman et al. (2000) found that it was still
the most commonly cited definition of CPD among UK professional bodies in 1999.
The systematic maintenance, improvement and broadening of knowledge and skills, and the
development of personal qualities necessary for execution of professional and technical duties
throughout the individual’s working life.
Within this definition, multiple purposes of CPD can be observed:
• CPD is concerned with maintaining knowledge and skills. More recently, this would be
summarized as maintaining one’s competence or competencies; in other words, CPD is
about keeping up-to-date.
• CPD improves and broadens knowledge and skills; that is, CPD is intended to support
future professional development.
• CPD develops personal qualities necessary to execute professional and technical duties;
such personal qualities as may be needed to achieve the above two purposes.

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The label “CPD” was specifically chosen to embrace these differences in the purpose of post
professional qualification development. Gardner (1978: 2-3) wanted the label to embrace
informal (or incidental) learning that would normally be achieved as part of actual practice
(what we now call “work-based learning”). “CPD” was chosen because it did not suggest a
divide between education and practice. The term CPD was intended as a more formal and
more public way of organizing what professionals did informally as part of their working
lives.
The purpose of CPD depends on its intended beneficiary. The second purpose above relates
largely to the individual professional as the beneficiary. CPD supports individual
professionals in developing and broadening their knowledge and skills, which can then
support their career development. The third purpose benefits individual professionals, but
also affects clients and employers. The first purpose clearly benefits clients and employers,
but also contributes to the reputation of the profession as a whole and the professional
body as well as public interest. All these purposes can benefit wider stakeholder groups,
though perhaps the first purpose benefits them more directly.

3. Objectives
Continuing Professional Development (CPD) is a lifelong process to develop and maintain
the knowledge, skills and values, ethics and attitudes relevant for professionals to succeed
in current dynamic and demanding business environment.
CPD is a platform for respective professionals to organize themselves with both current
and future skills required to perform their roles competently and effectively.

CPD includes learning and development activities that contribute to the development and
maintenance of professional competence, such as: (a) education, (b) training, (c) practical
experience, (d) mentoring and coaching, (e) networking and sharing of knowledge and
experiences, (f) observation, feedback, and reflective activity, (g) planned self-development
activities, and (h) unstructured acquiring of knowledge. The objectives of the CPD program
are to enable CMAs to:
a) Maintain and further develop professional competence so as to meet the ever increasing
and new knowledge, skill and value demands of the profession as a response to knowledge
expansion, technological advancement and the requirements of specialist areas.
b) Meet stakeholder expectations by ensuring that they maintain and further develop the
professional competence required to perform any particular engagement which is
undertaken in order that clients may receive the advantage of competent professional

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service, based upon up-to-date developments in practice, legislation and techniques and
other requirements of the profession.
c) Meet their ethical obligations to maintain and further develop their professional
competence at the level appropriate to the types of engagements and levels of
responsibility which they undertake.

4. CPD Committee
Continuous Professional Development is a continuous exercise for each professional
accountant. Each member of IFAC is under the compulsion of ensuring mandatory CPD
requirements for its members. A CPD Committee will look after the whole process in line
with the guidelines of the institute. A CPD Committee will be composed of five (5) members
as follows:
1. President of the Institute
2. Chairman, Professional Development Committee
3. Chairman, CAPCC Committee
4. Chairman, Cost accounting Standard Committee
5. Head, Academic Affairs Division

The CPD Committee will –

a) Help the members in planning their CPD
b) Conduct study to understand the gaps in members competency level and advise council
to arrange CPD accordingly
c) Will plan CPD in terms of resource person, guests, modality, CPD hours etc.
d) Monitor and enforce the whole CPD process
e) Approve CPD hours for the seminar, conferences, congresses, conventions, workshop,
training etc.
f) Audit the records of CPD of each member
g) Verify the compliance of CPD requirements by each member
h) Receive the annual CPD Return Form submitted by each member and award total CPD
hours to each member based on the submission
i) Call any member to verify the submitted data

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j) Sanction for non-compliance or refer to respective committee for sanction
k) Advise each member to earn professional competence through relevant CPD activities

5. Approaches to CPD
Learning activities follow some phases which need to be systematic to achieve intended
objectives, often called system approach. System approach means doing somethings
systematically. In educational activities, to teach systematically, the program must consider
input, process and output and decide objectives, contents, methods and assessment. These
are the key elements of a program.
The inputs are basically the objectives and objectified contents that the programs put in
while the processes are the methods of delivery of contents. Objectives are statements of
desire, expected to achieve by the learners at the end of an educational program. Outputs
are the end-product of educational inputs and process those must be assessed based on
objectives. It is one of the most difficult struggles is about how the program to be
customized and to decide the ways of assessment of out-out. In line with the guideline of
IES 7, ICMAB recognizes following three approaches to CPD:
I. Input approach
II. Output approach
III. Combined approach

5.1 Input Based Approach

This approach works by conducting learning activity that is considered appropriate to
develop and maintain competence. The level of input provided is measured as evidence of
CPD without considering as to whether the expected competence is achieved or not. An
example of a pure input approach to CPD measurement can be found in the case of a
professional body that collects and monitors records of registration for CPD activities. No
examinations are conducted at the end of activities, and no evaluations are collected.
However, in such cases, the activities that could count as CPD activities are often limited to
those accredited by the professional body. A variation on this pure input scheme would be
one where some proportion of the required CPD hours could be achieved through self-
reporting of reading or other informal activity. Some detail may be required in order to
show that the reading was done (for example listing what was read), but the individual
reporting would not have to demonstrate that anything was learned from that activity. A
points system could be established that gives greater weight to different activities, such as

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allowing a higher number of points for giving a presentation at an event than for only
attending. The ICMAB guidelines for the input based CPD are listed below:
- The members are responsible for compliance with all applicable CPD requirements;
and
- Provide evidence of learning activities for verification of the competencies they have
developed and maintained through their chosen activities.

5.2 Output Based Approach

As opposed to input-based approach, an output-based approach is concerned for results
and shall require each professional accountant to demonstrate the development and
maintenance of appropriate professional competence by periodically providing evidence
that has been:
- Verified by a competent source; and
- Measured using a valid competence assessment method.
Example of output-based CPD program may be an online CPD program where a test is
conducted by a set of questions and the CPD hours is allowed once the participant fulfills
the requirement of passing as a proof that desired competency has been achieved. Finally, a
pure output system requires evidence at each of the planning, results, and reflection phases
of the cycle. It would not necessarily require any measurement of hours put into CPD.

5.3 Combined Approach

Combined Approach combines elements of the input and output bases approaches, setting
the amount of required learning activity and requiring demonstration of the outcomes
achieved, whereby professional accountants develop and maintain professional
competence. Combination approach to CPD includes:
- Applying requirements of both input and output-based systems, whereby input
contribute to the output and competences being measured for a portion of the
knowledge areas in a predominantly output-based systems;
- Allowing professional accountants who may not meet the input requirement to
provide verification that competence has been developed and maintained; or
- Specifying certain number of hours of input as an indication of likely effort required
to achieve competence, and monitoring this, together with verifying the competence
achieved as a result of the learning activities.

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6. Requirements of CPD
It is required for professional Institute or required by the codes of conducts or codes of
ethics. CPD is compulsory for all the members of ICMAB as this Policy. In addition to the
decisions of the Council regarding the pronouncement set out in this Policy that need for
CPD is consecrated within the CMA code of ethics. Member of ICMAB are required to
complete some professional development education each year to fulfil the CPD
requirements. There are two classes of member in ICMAB:
a. Associate Cost and Management Accountant (ACMA)
b. Fellow Cost and Management Accountant (FCMA)

CPD is required for both classes of member to develop and maintain the professional
competence necessary to provide high quality services the clients, employers, and other
stakeholders and thereby to strengthen public interest to the profession.
ICMAB requires all its members whether in practice or in business (employment) to
participate CPD activities because:
a. The public is likely relied on the designation of ACMA and FCMA credentials and
profession standing on the members. Lack of competence of a Cost and Management
Accountant has the potential to damage the reputation and standing of ICMAB, the
employer and the profession as a whole;
b. In continuously business changing environments may impact upon the relevance of
a Cost and Management Accountant’s designation as proof of professional
competence and expectations need to be served;
c. The members have obligations of due care to their clients, employers, and relevant
stakeholders and are expected to demonstrate their ability to competently discharge
these responsibilities;
d. Accounting profession serves for the public interest and as such, the members
engaged in all sectors are subject to public accountability and the maintenance of
public trust;
e. Most of the employers recruiting professional accountants rely, to some extent, on
the professional designation as proof of professional competence and expectations
need to be served;

7. CPD Events and Activities

CPD activities include a wide range of activities that support professional accountants in
achieving professional competence and remain relevant each time in market place. These

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are important to serve the public interest. CPD Committee may use tools such as
competence maps and learning templates to assist in planning relevant CPD. Individual
members may also do self-assessment and suggest CPD Committee to organize relevant
CPD events and activities. CPD activities may be structured or unstructured. Some
examples of CPD activities are given below:
Examples of Structured CPD activities
• Training, Workshops, Seminars & Conferences
• Technical meetings and contributing to technical meetings
• Providing professional development support as a mentor or coach
• Committee work including preparation of board meetings, audit committees or other
financial services or trade organizations
• Further qualifications, e.g., MBA, ICSB, CFA, ICAB, CIMA, ACCA
• Serving as an Examiner, Moderator, Question Setter, Teacher for ICMAB or any other
professional examining body in a relevant field
• Writing articles, papers, or books of a technical, professional, or academic nature
• Participation as a speaker in conferences, briefing sessions, or discussion groups

Examples of unstructured CPD activities

• Reading business sections of newspapers, professional journals e.g., the accountant, the
economist
• Watching technical Videos and DVDs
• Self Study that results in Professional Development
• On-the-job training

8. Requirement of CPD Hours

8.1 CPD Hours Requirements
Each member of ICMAB has to undertake sufficient relevant CPD to keep themselves up to
date to deliver better services competently maintaining acceptable ethical standards. CPD
hours will be a composition of verifiable/structured and non-verifiable/unstructured
including mandatory CPD hours on ethics. However, the composition structure for
practicing and non-practicing members in each year and three-year rolling period varies.

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Some members, because of the nature of the work they perform, may need to undertake
more CPD to maintain their competence.
a. All the members of the Institute are required to:
i. Complete at least 20 CPD hours of relevant professional development activity
in each year, of which 10 hours shall be verifiable; and
ii. Complete at least 60 CPD hours of relevant professional development activity
in each rolling three-year period, of which 30 hours shall be verifiable.
Excess of verifiable hours over the requirements can be considered to fulfill
both the requirements under a(i) and a(ii) above.
b. Out of the requirements of a. above the members who are holding Certificates of
Practice are subject to following specific requirements:
i. Complete at least 6 CPD hours in each year in the area of IFRS, IAS, Taxation
and Corporate Laws, of which 3 hours shall be verifiable; and
ii. Complete at least 20 CPD hours in above areas in each rolling three-year
period of which 10 hours shall be verifiable.
c. Requirements of implemented year of the policy:
Initial year under this policy will be from 1st July 2022 to 30th June 2023.
For first year i.e. for the 2022-23
- Complete at least 20 CPD hours of relevant professional development activity in
each year, of which 10 hours shall be verifiable. Out of these hours 3 hours should
be in the specific areas in case of members in practice; and
- Complete at least 60 CPD hours of relevant professional development activity in
each rolling thee-year period, of which 30 hours shall be verifiable. Out of these
hours 20 hours should be in the specific areas in case of members in practice.
Requirements in initial year of implementation are summarized below:
Member Types Areas Each Year Rolling 3
Categories Years
Member in Verifiable Non-specific 10 30
Business
Non-Verifiable Non-specific 10 30
Total hours 20 60
Member in Verifiable Non-specific 7 21
Practice
Specific* 3 9

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 Member Types Areas Each Year Rolling 3
Categories Years
Non-Verifiable Non-specific 7 21
Specific* 3 9
Total hours 20 60
*in the area of IFRS, IAS, Taxation and Corporate Laws

8.2 CPD Hours for Fellowship

All member of ICMAB applying for Fellowship are required to be fully compliant regarding
the requirements of CPD hours for each of the last consecutive five years. Member will need
to show the evidence of required CPD hours for the preceding five-year period to claim
such compliance.

8.3 CPD Hours for Certificate of Practice

While applying for Certificate of Practice, the members will require compliance of CPD
hours for the immediate past year. The member will need to show the evidence of
compliance of the requirements demonstrated in this policy.

8.4 Verifiability of CPD Hours

Verifiability of CPD refers to CPD activities that can be verified with reference to external
sources such as records of participation or registration, course materials or certificates of
attendance etc. Quality of facilitators’ profiles, programs and organizers’ credibility are
important. While the list of such possible evidence is non-exhaustive, the emphasis will be
on the elimination of any reasonable doubt of participation.
a) The following examples represent evidences that can be used for verification in an
input-based approach:
- Confirmation of participation by a provider, instructor, employer, mentor or tutor
plus the learning materials or course outline.
- Registration and attendance records of courses plus materials or course outline.
- Certificate of attendance or completion of a course or event plus the course outlines
or teaching materials.

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 b) The following examples represent evidences that can be used for verification in an
input-based approach:
- Assessment of learning outcomes achieved like certification.
- Evaluation or assessment of written or published material by a reviewer.
- Publication of a professional article or of the results of a research project.
- Evidence of output from the process such as a research activity.
- Specialist or other qualification achieved.
- Evidence of examination and knowledge in any specific area given after a study
session.
- Assessment or sign offs by specialist associations that document enhancements of
competences.

Records of participation of any CPD Programs conducted by ICMAB and any other
professional Institutes those are permanent members of the International
Federation of Accountants (IFAC) will be considered as verifiable evidence. CPD
certificates issued by another IFAC permanent member body will be accepted as
evidence of CPD hours with respective classifications as verifiable and non-
verifiable categories.
Generally, the matters will be dealt with by the concerned department of the
Institute. In case of ambiguities, the cases will be referred to the CPD Committee for
interpretations and advice. CPD Committee holds the discretion of declaring any
activity as learning activity for the purpose of CPD and accepting or rejecting any
evidence under verifiable or non-verifiable categories.

8.5 Exemption to CPD Hours Requirement

Members who fall in the following categories are exempted from the requirement of CPD
hours:
a) Full exemptions: Members of 60 years and above age are exempted from mandatory CPD
requirements. This rule will not be applicable for the members in practice.
b) Partial exemptions: These categories of members are required to fulfill the CPD
requirements as reduced and approved by CPD Committee which is based on the situation
under consideration. Situations may be –

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i) Maternity Leave, Adoptive Leave and Career’s Leave - For the purposes of CPD only, the
requirement of CPD hours shall in any year be reduced pro rata with the amount of
statutory maternity leave, statutory adoptive leave or statutory career’s leave taken by a
Member.
ii) Career Break - Each Career Break must be approved in advance by the Institute.
Members may opt to be exempted from the requirements for a total of two years. The
application for exemption must be made in the first and/or second year of a career break
period.
iii) Illness - An illness may prevent a member from meeting the requirements of mandatory
CPD. In this case, the member should submit a letter of explanation (and appropriate
medical documentation) for relaxation from CPD requirements to CPD Committee. Based
on the documents submitted, the CPD Committee will take decision about the revised
requirement of CPD credits for the particular member.
iv) Other Exemptions - Members may require an exemption for a valid reason other than
those set out above. If a member seeks an exemption he should apply as soon as reasonably
possible to the CPD Committee in writing setting out the reasons that he seeks an
exemption
together with any appropriate documentation. The decision to grant or refuse the
exemption shall be a matter solely at the discretion of the CPD Committee.
The concerned members have to apply with evidence as proof of above condition(s) to the
Institute to enjoy the exemptions under this clause.

9. Measurement of CPD Hours

For awarding CPD hours, the activity needs to be fallen under the purview of CPD
Activities (often called Learning Activities) as per the provisions of this Policy. Once it
is recognized as CPD Activity, the measurement process and guidelines prescribed in
this Policy will be applied for determining how much CPD hours will be awarded for
that activity under consideration.
9.1 Learning Activities and Codes
CPD Programs need to be considered in terms of its objectivities. The objectives of
CPD Programs are to continuously update professional knowledge, in the form of
skills, values, ethics and attitudes and the other competences in the areas related to
professional responsibilities and necessary to uplift the knowledge required in career
development. Below are the activities and the respective codes under which any CPD
activities have to be fallen in for being considered for CPD Hours under this Policy.

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Table: Learning Activities
Activity
Descriptions
codes
A Seminar Conferences, Congresses, conventions
B Training courses and workshops
C Video conferences, online learning /CPD programs
D Developing or delivering courses or CPD session
E Participation as a speaker in conferences, briefing sessions, or
discussion groups, moderator, faculty, Chairman
F Tertiary (university) courses, diploma, formal study etc. form tertiary
institutions
G Researching, writing technical publications, preparation and delivery
of technical papers published in Professional or University journals
H Writing articles, papers, or books of a technical, professional, or
academic nature
I Discussion group meetings on professional issues
J Job specific trainings provided or facilitated by employers where the
facilitators are external
K ERP Project implementation for employing entity or on consulting
basis
L Reading professional literature or journals, Vetting, reviewing,
updating background material/technical material which has been
published by the Institute in its Journal
M Participation in activities of different Committees of the Council, sub-
committees of the Council and sub-committees of the Committees of
the Council of ICMAB
N Self-study including self-paced learning packages, professional
development on online, CDs, video or audio packages
O Others: Any other course, training and formal education processes and
subjects may be accepted as learning activities by CPD Committee

9.2 Measurement of CPD Hours

CPD will be measured in terms of hours of time actually spent on the learning activity.
All kinds of recognized activities will receive reasonable credit hour for the purpose of
measuring CPD. One hour of time spent on the identifiable learning activity will be
considered one CPD hour and the non-productive time will not be considered for this
purpose. Time spent on preliminaries like introduction, welcome address,
inauguration, presentation of mementos and certificates, vote of thanks etc. are non-
productive time and will not be considered for CPD hour computation.

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In cases of text reading or playing audio or video, CPD hours will be measured using
the Word Count Formula (WCF)* as decision taken by the CPD Committee.
Following are some examples of learning activities and indicative guides for CPD hour
computations:
Table: Measurement of CPD Hours

Codes Learning Activities CPD Hours Measurement Basis

A Seminar, conferences, congresses, Time devoted to technical sessions
conventions: and panel/floor discussion, subject
to maximum of 6 hours per day
B Training courses and workshops Time spent on presentation, test,
(excluding as organized by role play, learning games etc.
employer under code –j below): subject to maximum of 6 hours per
day
c Video conferences, online learning? Applying word count Formula
CPD programs (WCF)prescribed in this policy.
D Developing or delivering courses or Four times after applying Word
CPD session count formula (WCF)prescribed in
this policy.
E Participation as a sparker in Twice the quantum of the duration
conferences, briefing session, or of the technical session
discussion groups, moderator,
faculty, chairman
F Tertiary(university)courses, 10 hours for passing each subject of
diploma, formal study etc.: Tertiary professional and above levels of
courses conducted by Tertiary CMA, CPA and CIMA, CA institutions
institutions leading to a degree, who are permanent members of
diploma, or post graduated IFAC, in other cases, passed exam
qualification related to accounting, hours may be claimed for relevant
finance and business management subjects as verifiable CPD hours.
competencies including subjects Maximum up to 20 hours per year
passed from ACCA, CPA, CIMA altogether under this activity.
professional (final part) courses.
G Researching, writing technical
publications, preparation and
delivery of technical papers. This
should not include time devoted to
layout, artwork, design or similar
issues.

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Codes Learning Activities CPD Hours Measurement Basis
H Writing articles, papers, or books of Twenty times after applying word
any technical, professional, or count formula (WCF)prescribed in
academic nature published in this policy
professional or university journals.
I Discussion group meetings on Actual duration of the meeting
professional issues: participation in maximum up to two hours per day
working groups/study
groups/technical committees of the
government departments/agencies
or regulatory bodies/authorities,
professional bodies
J Job specific trainings Time spent on presentation, test,
provided/facilitated by employers: role play, learning games etc.
Training activities provided by subject to maximum of 6 hours per
employers related to the day. The committee reserves the
development, maintenance or right to accept or reject the claim if
expansion of professional it considers the event is to be
competence where the facilitators recognized as learning activity.
are external. Training involving
purely administrative tasks of
essentially a non-professional
nature should not be counted.
K ERP project implementation for Evidence is important.
employing entity or on consulting
basis: as in-charge of
implementation of any module.
L Reading professional literature or For reading, apply word count
journals, vetting, reviewing,
formula (WCF) prescribed in this
updating background material/ policy (non-verifiable). Twice for
technical material which has been vetting, reviewing, updating
published by the institute in its (verifiable if documented properly).
journal. Maximum 10 hours per year under
this category.
M Participation in activities of 2 non-verifiable hours per meeting
different committees of the council, day maximum up to 10 hours in a
sub-committees of the committees year. In additional, 2 verifiable
of the council of ICMAB hours on delivery of results (in
written reports) for members of
each sub-committee formed with

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 Codes Learning Activities CPD Hours Measurement Basis
specific terms of reference.
maximum up to 6 hours in a year.
N Self-study including self- paced Word count formula (WCF)
learning packages, professional prescribed in this policy
development on online, CDs, video
or audio packages
O Others: any other courses, training As recommended by the CPD
and formal education processes and committee
subjects that may be accepted as
learning activities by CPD
committee
* Word count formula (WCF): CPD Hours=((Number of word/150) + (actual audio/video
duration minutes) + ( number of questions*1.8))/ 60
Categorization of verifiable and non-verifiable will be decided as per the guidelines
prescribed in the policy especially in sub-section 8.4 and depends on the quality of records
and evidences maintained. If any activity is considered as learning activity but there are
insufficient evidences to prove that the learning activity happened, then non-verifiable CPD
hours will be awarded applying the measurement methods recommended in this policy.
For example, reading an article non-verifiable CPD hours as the participation in learning
activity cannot be proved with evidence.

10. Documentation
CMAs will submit a signed declaration with their annual renewal for registration. A CMA’s
registration with the ICMAB will be dependent upon the member’s declaration which will
state that they are fully compliant with the ICMAB’s CPD requirements. Members are not
required to submit their records or supporting documentation with the annual declaration.
It is, however, the responsibility of the CMA to ensure that the CPD record and supporting
documentation, are maintained, accurate and complete. Each CMA is expected to maintain a
record (including all supporting documentation) of the CPD activities undertaken and to
produce such a record at the time of practice review, or upon request by the ICMAB for
monitoring purposes. The following examples represent verifiable evidence that could be
used to demonstrate that learning outcomes have been achieved in an output-based
approach:
a) Examination results;
b) Specialist or other qualifications;
c) Assessments of learning outcomes achieved;

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d) Records of work performed (work logs) that have been verified against a competency
map;
e) Objective assessments against a competency map;
f) Evaluations or assessments of written or published material by a reviewer; and
g) Publication of professional articles or of the results of research projects.
The following examples represent evidence that could be used for verification in an input-
based approach:
(a) Course outlines and teaching materials;
(b) Confirmation of participation by a provider, instructor, employer, mentor, or tutor; and
(c) Independent confirmation that a learning activity has been completed successfully.

11. Reporting
A member is required to submit a signed report outlining his/her CPD activity for a
particular year within the 31th July immediate after ending the period to the Institute in a
manner prescribed by Council from time to time. Members are responsible for retaining
appropriate records and documents so that they may provide sufficient evidence, on
request, to demonstrate their compliance. If deemed appropriate by the institute, a
member may be called to provide such evidence to the Institute.

12. Monitoring of CPD

The ICMAB will randomly monitor the CPD records of all CMAs on an annual basis. CMAs
who have not complied with the ICMAB’s CPD requirements will be given a maximum of six
months from the date of the annual declaration or when the non-compliance is identified to
obtain the required CPD hours. CMAs may be required to complete a CPD training and
development plan. For CMAs who are subject to practice review, the ICMAB will draw upon
the processes and procedures carried out by its practice review function in order to assess,
based upon documentation supplied by the CMA, the nature and relevance of CPD activities
and the extent to which the maintenance and further development of competence was
sought by a CMA. The advisory in this respect is as follows:
a. The Institute will publish Bi-annual Schedule of CPD courses to be offered to the
members. This schedule will be circulated to the members in the first week of the
month previous to start of the respective period.
b. Members will be informed of the upcoming CPD Seminars/ Workshops at least 7
working days before the date of the event. This notification should contain the
details of the program and the credit hours to be awarded therefor.

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 c. The Institute will confirm the enrollment through email or phone call/ text message.
The members should inform the Institute within reasonable time, in case of any
cancellation of enrollment.
d. Maximum number of participants in each meeting will be made limited to suit for
the nature of program and the capacity of facilitation.
e. In case of open participation without requiring pre-registration, the Institute should
declare the conditions as to what would happen if the number of participants
exceeds the capacity of the venue or acceptable number of participants.
f. The duration of each seminar is usually for 3 hours subject to some exception which
depends on the subject of the seminar. The total time expected to be spent by the
members at the venue for each seminar should be limited within 4 hours including
breaks for Tea/Lunch/Prayers.
g. Full time attendance of the deliberation by the members is mandatory and will be
monitored by the coordinator of the event and staff of the Institute. The attendee
members may be required to sign the attendance sheet at the beginning of the
seminar and at the end of the seminar session. The certificate may be awarded
based on the duration of attendance sheets.
h. Same principle of seminar will be followed for workshops, trainings and discussion
sessions in justifying the credit hours to be allowed. Care should be taken to ensure
that productive hours are adequate for the learning process.
i. It is important that the facilitators for the seminars/ workshop/training/class
work/group discussion are competent enough and well prepared.
The Institute will prepare annual plan to audit/investigate the compliance of CPD
requirements on test basis, conduct the audits/investigations and take necessary
disciplinary actions against non-complainants and claimants of false CPD hours.

13. Action in the event of non-compliance

Members must comply with the requirements of this policy. If the institute identifies cases
of non-compliance with CPD requirements, any of the following disciplinary action or
combination of action may be taken by the institute considering the extent of non-
compliance:
a. Advise the member to recover the shortfall of CPD hours whit in a specified period
of time.
b. Imposing additional CPD requirements during the current or immediate future
period.
c. Issue of warning.

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 d. Suspension of membership for up to the time of becoming compliant again or for the
certain other period of time as may be thought appropriate by the institute.
e. In case of repeated non-compliance and disciplinary actions as mentioned above,
the council may take any severe actions as may be deemed fit.
Non-compliance with CPD requirements will be judge considering the extant of its
severity. The most severe action will be taken in instances where the member has a
repeated history of non–compliance, refuses to take action to comply whit CPD
requirement or fails to take corrective action when instructed to do by the Institute.

14. Online CPD Program

The Institute will organize adequate number of Online CPD program so that the honorable
members can engage themselves in continuing learning process with least involvements of
time and efforts specially to facilitate those who stay at remote sites and facing difficulties
to participate CPD events physically.
The programs will be web based and will be conducted through Institute’s website or
webinar or similar other types of arrangements. The program shall be considered as input
based for the purpose of the policy.
Circulations should be made through email or SMS at least 5 days before the date when the
members can start participating. The circulation should brief the program define who are
eligible to participate, how much CPD hours will be awarded and the timelines of
registrations and participations. The details of the program should be kept available for a
definite and suitable period of time (minimum 5 days) after which the members will not be
able to participate. resources like presentation, narrative papers and videos of the events
will be made available by uploading in CPD program section of the Institute’s website
before the date when the members can start participating.
Each program should have multiple choice question (MCQ) or quiz section containing at
least 10 MCQs or Quizzes which need to be answered (50% of questions to be correct) in
order to earn verifiable CPD hours. If for any reason, the program does not contain
adequate MCQs it will be treated as “online study” equivalent and non-verifiable CPD hours
will be awarded. During participation the MCQ set should provide feedback regarding the
correctness of the MCQ set should provide feedback regarding the correctness of the
answers provided and if the answer is not correct it should inform what should be the
correct answer instead. In both the cases the MCQ /Quiz set should provide the conditions
for awarding verifiable and non-verifiable CPD hours may be defined especially for
individual program by the CPD committee. The CPD committee will review the modality of
online CPD programs from time to time.
Eligible members will need to login to Institute’s website through applying user id and
password before proceeding to register for applying the program. The members who have

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no overdue of membership fees and have no other specific restrictions imposed by the
Institute will generally be considered eligible to participate the online CPD programs by
registering through Institute’s website. Fees may be charged to remembers the program
expenses.
Sd/-
Md. Mamunur Rashid FCMA
President, ICMAB

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