You are not subject to the 2024 minimum CPD requirements if you:
(i) did not hold a Practising Certificate for the 2024 practice year, or
(ii) finally and completely retire from practice in 2024 and do not resume practice in the future (either with a practising certificate or as a solicitor in the full-time service of the State).
If a solicitor who retires during a CPD cycle subsequently changes his/her mind and decides to resume practice in the future (either with a practising certificate or as a solicitor in the full-time service of the State), his/her obligation to fulfil his/her minimum CPD requirement in the CPD cycle in which he/she (as it transpired) temporarily retired will also resume.