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Continuing Professional Education Committee
The Institute of Chartered Accountants of India
12th April, 2023

Granting of 4 Structured CPE hours in online mode through Digital Learning Hub and compliance of CPE Hours requirements Calendar year wise from calendar year 2023 onwards.

Dear Members,

Kind attention of the members is drawn towards the following decisions of the Council of the ICAI taken regarding CPE Hours requirements/compliance applicable from Calendar year 2023 onwards:

  • A. It has been decided that CPE hours requirements are to be fulfilled by the members on Calendar Year Basis (from 1st January till 31st December every year) only and the block/rolling period concept of three years is done away with. The same is applicable from Calendar Year 2023 onwards. Therefore, the members are required to complete their CPE hours requirements on the calendar yearly basis from the year 2023 onwards in accordance with the CPE hours requirements available at the

    Penal provisions/actions as applicable and decided by the Council will be announced separately for information of all the members and for taking action against those members who fail to comply with the CPE hours requirements issued under the directions of the Council.

  • B. 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 at any time during the year through DLH/Physical mode.

  • C. Out of 20 Structured CPE Hours which is mandatorily to be completed by the members below 60 years and holding COP, in each Calendar year starting from 2023 (including mandatory CPE hours on “Code of Ethics” and “Standards on Auditing” as mentioned in above point B), 4 Structured CPE Hours can be completed in virtual mode through Digital Learning Hub (DLH) till any further modification as virtual CPE meetings (VCMs) are being discontinued from 1st April, 2023. Members may further note that who have already earned 4 or less Structured CPE hours in online mode (through VCM/DLH) till 31st March, 2023, will get credit on actual basis subject to maximum of 4 Structured CPE hours for the Calendar year 2023.

    Further, Members may also note that structured CPE hours obtained in online mode (through VCM (till March 31, 2023)/DLH) over and above as allowed above shall continue to be counted as Unstructured CPE Hours for compliance purpose. However, total Structured CPE hours obtained in physical mode (apart from online mode as allowed) shall continue to be counted as Structured CPE Hours. ICAI Digital Learning Hub may be accessed at

We may further inform you that the updated status of CPE hours’ credits of respective member is available on CPE Portal under member’s login as per the attendance uploaded by the CPE POUs as on date. For viewing the status, members may login with their existing password or default credentials are as under:-

User ID: Six Digit Membership Number

Default password: cpe+6 digit membership number

Members are requested to adhere to above guidelines while meeting their CPE hours requirement compliance.

Wishing you all a very happy learning!


Chairman Vice-Chairman

Continuing Professional Education Committee of ICAI
The Institute of Chartered Accountants of India
‘ICAI Bhawan’
A-29, Sector - 62,
Noida - 201309 (Uttar Pradesh)
Phone: 0120-3045981/957
E-mail: cpeadmin[at]icai[dot]in , ajeet[at]icai[dot]in
Website: ,

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