ICAS promotes CPD as a mandatory part of good professional practice and a fundamental principle of professional ethics. For the public and employers, CPD provides the reassurance that as individuals, and as a profession, Chartered Accountants are committed to upholding standards. The ICAS CPD model places the onus on each member to decide what their professional development needs are and how to address them through a variety of CPD activities. Members are asked to focus on the outcome of CPD activities, as opposed to the time spent on them.The ICAS Professional Development process consists of four steps