CPE Hours requirements for the calendar years (01/01/2023-31/12/2023)
ICAI w.e.f. calendar year 2023 has done away with the 3 years block period concept for CPE hours requirement. Now onwards CPE hours requirement to be fulfilled by members on calendar year basis i.e. 01st Jan 2023 to 31st Dec 2023.
| In a calendar year | ||
|---|---|---|
| Type | Structured | Unstructured |
| Member with COP and Age < 60 years (Except all those members who are residing abroad) | Minimum 20** Hours Compulsory | Minimum 20 Hours Compulsory Can be structured or unstructured |
| Non-COP holder and Age < 60 years (And all those members who are residing abroad) | Min 20 Hours either structured or unstructured | |
| COP Holder and age 60 and above | Min 30 Hours either structured or unstructured | |
**Mandatory 2 Structured CPE Hours each on topics of “Standards on Auditing” and “Code of Ethics” (total 4 Structured CPE Hours) during every Calendar year in Physical/DLH (Digital Learning Hub) mode
Who are exempt from mandatory CPE hours?
The following class of members are exempted from CPE credit hours requirement:
- First time member: the particular Calendar year during which he/she gets
membership for the first time - All the members (aged 60 years and above) who are not holding Certificate of Practice.
- Judges of Supreme Court, High Court, District Courts and Tribunal
- Members of Parliament/MLAs/MLCs
- Governors of States
- Centre and State Civil Services
- Entrepreneurs (owners of Business (manufacturing) organizations other than professional services)
- Judicial officers
- Members in Military Service
Temporary Exemptions:
- Female members for one Calendar year on the grounds of pregnancy.
- Physically disabled members on case to case basis having permanent disability of not less than 40% and above (Supported with medical certificates from any doctor registered with Indian Medical Council with relevant specialisation as evidenced by Post Qualifications (M.D., M.S. etc.).
- Members suffering from prolonged critical diseases/illnesses or other disability as may be specified or approved by the CPED. (Supported with medical certificates from any doctor registered with Indian Medical Council with relevant specialisation as evidenced by Post Qualifications (M.D., M.S. etc.).
Important point w.r.t. CPE hours requirements:
1. The Council has decided to have mandatory 2 Structured CPE Hours each on topics of
“Standards on Auditing” and “Code of Ethics” (total 4 Structured CPE Hours) during
every Calendar year through DLH/Physical mode (applicable from Calendar Year 2020
onwards) for the Categories of members who are required to complete minimum 20
Structured CPE Hours in a Calendar year (COP Holder). This may be completed any
time during the year through DLH/Physical mode.
“Standards on Auditing” and “Code of Ethics” (total 4 Structured CPE Hours) during
every Calendar year through DLH/Physical mode (applicable from Calendar Year 2020
onwards) for the Categories of members who are required to complete minimum 20
Structured CPE Hours in a Calendar year (COP Holder). This may be completed any
time during the year through DLH/Physical mode.
2. Out of 20 Structured CPE Hours which is mandatory to be completed by Members below
60 years and holding COP, in each Calendar year starting from 2023 (including
mandatory CPE hours on “Code of ethics” and “Standard on auditing”), 4 Structured CPE
Hours can be completed in virtual mode through Digital Learning Hub till any further
modification. For Calendar Year 2023, the members who have already earned 4 or less
Structured CPE hours in online mode (through VCM/DLH) till 31.03.2023 will get credit
on actual basis.
60 years and holding COP, in each Calendar year starting from 2023 (including
mandatory CPE hours on “Code of ethics” and “Standard on auditing”), 4 Structured CPE
Hours can be completed in virtual mode through Digital Learning Hub till any further
modification. For Calendar Year 2023, the members who have already earned 4 or less
Structured CPE hours in online mode (through VCM/DLH) till 31.03.2023 will get credit
on actual basis.