The Institute of Chartered Tax Accountants of Zimbabwe advises all members, stakeholders, employers, training providers and the public that its Continuous Professional Development (CPD) Policy, Version 2026, took effect on 1 January 2026. The policy, issued under Policy Number ICTAZ-CPD-001, provides a mandatory framework through which qualified members of the Institute are required to maintain, develop, record and demonstrate continuing professional competence throughout their professional careers.
The adoption and implementation of this CPD Policy marks an important milestone in the continuing professionalisation of the tax profession in Zimbabwe. It reflects ICTAZ’s commitment to protecting the public interest, promoting ethical tax practice, strengthening professional standards and ensuring that members remain technically competent in a rapidly changing tax, regulatory, technological and governance environment.
Why the CPD Policy Matters
The tax profession is operating in an environment of constant change. Tax laws, fiscal policy, revenue administration systems, digital tax platforms, corporate governance requirements, public finance expectations, professional ethics, dispute resolution procedures and client service standards continue to evolve. A Chartered Tax Accountant who does not continuously update their knowledge and skills may expose clients, employers, public institutions, regulators, the revenue system and the reputation of the profession to significant risk.
For this reason, ICTAZ has made CPD a core professional obligation. The Policy makes it clear that CPD is not merely an annual compliance formality. It is an essential part of professional identity, public accountability and service excellence. Members are expected to approach CPD as a lifelong learning responsibility which enables them to remain relevant, competent, ethical and trusted.
The Policy is also aligned with the International Education Standards Framework, particularly International Education Standard 7 on Continuing Professional Development, which requires professional accountancy organisations to establish CPD requirements, specify verifiable evidence, monitor compliance and apply sanctions where members fail to comply.
Who Is Covered by the Policy
The Policy applies to all qualified members of ICTAZ in active membership. This includes Associate Members, Full Members, Fellow Members, practising members, members employed in commerce and industry, public sector members, academics, consultants, members in non-governmental organisations and any other qualified membership category designated by the Board or Council.
Student Members who are still studying and have not yet qualified for admission into a qualified membership category are not covered by the mandatory CPD requirements under this Policy. They remain subject to student rules, examination rules and other learning requirements separately issued by the Institute.
Retired Members are also excluded from mandatory CPD only if they do not provide tax, accounting, financial, advisory, assurance, governance, training or related professional services for reward and do not hold themselves out as available to provide such services. Where a retired member resumes professional activity, that member must notify the Institute and will become subject to CPD requirements on a pro rata basis.
Semi-Retired Members may qualify for reduced CPD obligations, but they may not self-classify. The Policy requires such members to apply to the Institute and obtain written confirmation of Semi-Retired status for the relevant CPD year.
Annual CPD Requirement: 40 Hours Per Year
Under the Policy, each active qualified member is required to complete 40 CPD hours in each CPD year, unless an approved exception, waiver or reduced requirement applies. The CPD year runs from 1 January to 31 December.
The 40 hours are divided into two major categories:
20 hours must be earned directly from ICTAZ. These may be obtained through Institute conferences, seminars, masterclasses, workshops, annual tax conferences, technical programmes, Institute-organised webinars or other learning programmes expressly designated by ICTAZ as CPD.
20 hours may be earned from approved external CPD providers. These hours will only be recognised where the provider is accredited by ICTAZ and the specific training programme has been approved by the Institute before attendance.
This split is important. It ensures that all members receive consistent updates directly from ICTAZ on Zimbabwean taxation, Institute standards, ethics, regulatory developments, professional expectations and matters of strategic importance to the profession. At the same time, it allows members to benefit from high-quality external learning, provided the training is relevant, approved, verifiable and aligned to professional competence.
Members should note that excess CPD hours cannot automatically be carried forward to another CPD year unless the Institute expressly approves this in writing under exceptional circumstances.
What Counts as Relevant CPD
The Policy recognises CPD that is relevant to a member’s professional role, responsibilities, sector, client base, employer requirements, practice area or reasonable future professional development needs.
Acceptable CPD may include learning in taxation, accounting, auditing, assurance, public finance, corporate law, commercial law, professional ethics, governance, risk management, technology, data analytics, leadership, communication, practice management, revenue administration, international tax, transfer pricing, public sector taxation, customs and excise, dispute resolution and other fields approved by the Institute.
This reflects the broad role of modern tax professionals. Chartered Tax Accountants are no longer expected to understand tax law in isolation. They must also understand ethics, technology, governance, compliance systems, public accountability, risk management and the wider business and regulatory environment.
The Institute may refuse or reduce CPD hours for programmes that are primarily promotional, recreational, ceremonial, insufficiently structured, unrelated to professional competence, unsupported by verifiable evidence or delivered without adequate quality controls.
Verifiable Evidence Is Mandatory
A key feature of the Policy is the requirement for valid and verifiable CPD evidence. Members must obtain proper CPD certificates showing the CPD hours earned. A certificate that does not show the number of CPD hours is invalid and will not be accepted.
A valid CPD certificate must show the member’s name, programme title, provider name, date of training, CPD hours earned and a verification feature such as a QR code, certificate number, secure digital verification link, participant identification number, official provider stamp, digital validation feature or any other unique verification feature approved by the Institute.
Registration confirmations, invoices, payment receipts, presentation slides, event brochures, calendar invitations and emails are not by themselves valid CPD evidence unless accompanied by a valid CPD certificate or other written confirmation accepted by the Institute.
This requirement protects the integrity of the CPD system and ensures that members submit evidence that can be objectively verified.
Submission Through the Member Dashboard
Members are required to submit CPD certificates through the Member Dashboard within 30 days of attending the CPD training. For multi-day programmes, the 30-day period begins on the day after the final day of the programme.
The Member Dashboard will be the primary mechanism for recording, submitting and monitoring CPD compliance. Members must therefore ensure that their dashboard profile, email address, membership category, practising status and contact details remain accurate and up to date.
Each member must also submit an annual CPD declaration by the renewal date prescribed by the Institute. The declaration confirms whether the member has complied with the Policy, whether all CPD evidence has been submitted, whether a waiver or exception applies and whether any evidence remains pending verification.
This system will promote efficiency, transparency and better record keeping. It will also allow members to track their CPD compliance status throughout the year rather than waiting until year-end.
Accreditation of CPD Training Providers
The Policy establishes a framework for accrediting CPD training providers. Accreditation is described as a privilege and not a right. ICTAZ may grant, refuse, suspend, restrict or withdraw accreditation in the public interest or where quality requirements are not met.
Training providers seeking accreditation must demonstrate technical expertise, trainer competence, appropriate governance arrangements, quality assurance procedures, learning materials, attendance controls, certificate verification arrangements and the ability to report CPD attendance to the Institute.
Importantly, approval of a provider does not automatically approve every programme offered by that provider. Unless the Institute grants blanket approval in writing for a defined category of programmes, each programme must be submitted for approval before it is marketed or delivered as ICTAZ-recognised CPD.
Training providers are also prohibited from advertising programmes as ICTAZ-approved CPD unless approval has actually been granted. Misuse of the Institute’s name, logo, approval status or CPD hours may result in suspension or withdrawal of accreditation and other appropriate action.
Monitoring, Audits and Compliance Reviews
ICTAZ will monitor CPD compliance through dashboard reviews, annual declarations, sample audits, targeted audits, verification with providers, review of practising certificate applications, membership renewal reviews and any other approved procedure.
Monitoring may be risk-based. Members in public practice, members holding practising certificates, members performing high public interest roles, Institute trainers, members with previous CPD deficiencies and members applying for good standing certificates may be subject to enhanced monitoring.
Where a member is selected for audit, the member must provide any additional information requested by the Institute within the period specified in the audit notice. Failure to cooperate with a CPD audit is itself considered non-compliance.
This monitoring process is not intended to punish members unnecessarily. Rather, it is designed to protect the public, maintain the credibility of the profession and ensure that ICTAZ membership remains a mark of competence and trust.
Remedial Action Where Members Fall Short
Where a member fails to meet CPD requirements, fails to submit evidence, submits invalid evidence or is otherwise found non-compliant, the Institute may require remedial action within a specified period.
A remedial plan may require completion of missing CPD hours, attendance at specified ICTAZ CPD, submission of valid certificates, ethics training, payment of administrative or late submission fees where prescribed, written reflection on learning needs or any other reasonable action required by the Institute.
Members should take note that remedial CPD for a prior year is generally in addition to the current year’s CPD requirement unless the Institute expressly determines otherwise in writing.
Sanctions for Non-Compliance
The Policy includes a proportionate sanctions framework. Sanctions may depend on the seriousness, duration and frequency of non-compliance, the member’s cooperation, public interest risk and whether the failure was inadvertent, negligent, reckless or wilful.
Minor administrative deficiencies may result in reminders, correction notices, administrative fees where prescribed and short deadlines to remedy. CPD shortfalls may lead to remedial plans, restrictions on good standing certificates and renewal holds. Invalid or unverifiable evidence may result in rejection of hours, warnings, enhanced audits and remedial CPD requirements.
More serious cases, such as non-compliance by practising members, persistent refusal to cooperate, repeated non-compliance or submission of fabricated, altered, false or misleading evidence, may result in suspension, refusal of renewal, inability to obtain or renew a practising certificate, referral to disciplinary processes or other sanctions permitted under Institute rules.
A non-compliant member may also be unable to obtain a certificate of good standing, transfer to fellowship, hold office in the Institute, serve on committees, act as an Institute trainer or enjoy other membership privileges until compliance is restored.
Practising Certificates and Public Practice
Compliance with the CPD Policy is a condition for the grant and renewal of any practising certificate issued by ICTAZ. Members applying for practising certificates or renewals must demonstrate full CPD compliance for the relevant period.
The Institute may require practising members to complete additional CPD in areas such as ethics, practice management, anti-money laundering, quality control, tax dispute management, client money handling, professional indemnity, data protection, digital tax platforms and other topics relevant to public practice.
A practising certificate will not be issued or renewed while a member is under CPD suspension, has an unresolved CPD shortfall, has failed to cooperate with a CPD audit, has submitted invalid evidence that remains unresolved or has not completed remedial action required by the Institute.
This is particularly important because practising members deal directly with the public and carry a heightened responsibility to provide competent, ethical and current professional services.
Waivers, Exceptions and Reduced Requirements
The Policy recognises that there may be circumstances where a member is genuinely unable to meet CPD obligations. A member may apply for a waiver or extension due to illness, incapacity, bereavement, parental leave, natural disaster, civil disruption, force majeure or other tangible circumstances beyond the member’s reasonable control.
A waiver application must be made in writing, supported by appropriate evidence and submitted as soon as reasonably practicable. The Institute may grant a full waiver, partial waiver, extension of time, pro rata requirement, remedial plan or other relief that is fair and consistent with public interest protection.
A waiver is valid only when approved in writing by the Institute. A pending waiver application does not automatically suspend CPD obligations unless the Institute confirms interim relief in writing.
Semi-Retired Members approved by the Institute must complete 20 CPD hours per year, comprising 10 ICTAZ-provided CPD hours and 10 hours from accredited CPD providers, subject to the same approval, evidence and submission rules.
Record Keeping and Confidentiality
Members must retain CPD records and supporting evidence for at least five years from the end of the relevant CPD year. Accredited CPD training providers must also retain attendance and certificate records for at least five years or such longer period as the Institute may prescribe.
The Institute will handle CPD records, waiver applications, audit findings and compliance records in accordance with applicable law, Institute policies and appropriate confidentiality standards. Information may be used for membership administration, CPD monitoring, quality assurance, disciplinary processes, practising certificate decisions, regulatory reporting and public interest purposes.
What Members Must Do Now
Members are encouraged to take the Policy seriously and plan early. Each member should review their professional role and learning needs at the beginning of each CPD year, check the ICTAZ CPD calendar, plan at least 20 ICTAZ-provided CPD hours, verify external provider accreditation before attending external training, obtain valid certificates and submit them through the Member Dashboard within 30 days.
Members should not wait until the end of the year to regularise CPD records. The new CPD framework is designed to support continuous learning and real-time compliance tracking. Early planning will help members avoid unnecessary pressure, late submissions, rejected certificates and possible compliance sanctions.
A Commitment to Competence, Ethics and Public Protection
The ICTAZ CPD Policy is a major step in strengthening the professional standing of Chartered Tax Accountants in Zimbabwe. It affirms that membership of the Institute carries serious responsibilities, including the responsibility to remain competent, ethical, current and accountable.
For members, the Policy provides a clear roadmap for professional growth and compliance. For employers, clients, regulators and the public, it provides assurance that ICTAZ members are subject to a structured and enforceable continuing competence framework. For the Institute, it strengthens regulatory credibility and aligns ICTAZ with international professional education expectations.
ICTAZ remains committed to supporting its members through quality learning opportunities, transparent administration, robust monitoring and fair enforcement. Members are therefore urged to embrace CPD not as a burden, but as a vital investment in professional excellence, public confidence and the future of the tax profession in Zimbabwe.