If you are fully retired and undertake no accountancy work, you can be exempted from the requirements. If you are to all intents and purposes retired, but undertake some accountancy work, for example as a favour to friends, you can be exempted from the requirements if the annual income from the accountancy work you undertake does not exceed £5,000.
If you fall into either of these categories, please contact Membership Services to request a CPD Exemption Declaration. This should be signed and returned to AIA. Once you have returned the Declaration, you need do nothing further, unless your circumstances change and your annual income no longer falls below the £5,000 threshold.