The three-year rolling cycle is comprised of the current reporting year and the last two years in which you did not receive an exemption.
If you received an exemption within the last three years, that year is excluded from your rolling total.
- 2014 Comply (Year 1)
- 2015 Comply (Year 2)
- 2016 Exempt (Exclude)
- 2017 Comply (Year 3)
In this case, you must include 2014 in your three-year rolling total as 2017 is excluded due to the exemption.
Despite the foregoing, any CPD learning activities you may have participated in during the exempt year (as per example above 2016), may be included towards meeting the three-year rolling requirement.