Dear Members,

Your kind attention is drawn towards the following decisions of the Council of the ICAI taken regarding CPE Hours requirements/compliance:

• 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.
  
  
• B. The members are required to complete their CPE hours requirements on the calendar yearly basis in accordance with the Revised CPE hours requirements available at link: https://resource.cdn.icai.org/91169cpe59376-new.pdf
  
  
• C. The Council has decided "to have mandatory (from Calendar Year 2026 onwards) 1 Structured CPE Hours each on topics of "Standards on Auditing", "Code of Ethics" and "Digital Technology" (total 3 Structured CPE Hours) during every Calendar year through DLH (Structured Videos)/Physical mode (applicable from Calendar Year 2026 onwards) for the Categories of members who are required to complete minimum 20 Structured CPE Hours in a Calendar year (COP Holder & Having Age less than 60 years) and also for newly introduced slab of Members aged 60 years and above but less than 70 Years. This may be completed any time during the Calendar year through DLH/ Physical mode".
  
  
• D. Out of 20 Structured CPE Hours which is mandatory to be completed by Members below 60 years and holding COP, (including those as mentioned at Point 1 above), 4 Structured CPE Hours can be completed in virtual mode through Digital Learning Hub till any further modification. From Calendar Year 2023 onwards, the members who have already earned 4 or less Structured CPE hours in online mode (through VCM/DLH) will get credit on actual basis.
  
  
• Further, Members may also note that structured CPE hours obtained in online mode 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 https://eservices.icai.org/
  
  
• E. Further, in exercise of the powers conferred by the section 15(2) (fa) of the Chartered Accountants Act 1949 as amended by the Chartered Accountants (Amendment) Act, 2022 (No. 12 of 22), “Statement on Continuing Professional Education, 2023” is issued on 30.01.2024 for undergoing CPE activities by the members and the mechanism to implement the same by POUs. This includes consequential provisions for non-compliance with CPE hours’ requirements applicable to various categories of members on yearly basis from Calendar Year 2024 onwards as decided by the Council of ICAI. These consequential provisions are applicable w.e.f. 1st January, 2025 for non-compliance arising from the Calendar Year 2024.
  
  Detailed Statement on Continuing Professional Education, 2023 is hosted on ICAI portal and accessible at: https://www.icai.org/post/issuance-of-cpe-statement-2023
  
  

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!


Regards,
Continuing Professional Education Directorate of ICAI
The Institute of Chartered Accountants of India
‘ICAI Bhawan’
C-1, Sector - 1,
NOIDA - 201301 (Uttar Pradesh)
Phone: 0120-6540243/244
E-mail: cpeadmin[at]icai[dot]in, ginni[at]icai[dot]in
Website: www.icai.org , www.cpeicai.org