ICAI CPE Hours Block system is over: Know New Compliances Applicable From January 1, 2023

ICAI CPE Hours: Continuing professional education, or CPE credit is a term that refers to the points earned by professionals for participating in specialised training in IT and other areas. CPE credits are based on study hours and contribute towards certification programmes that allow professionals to keep or update their credentials.

1. All the members (aged less than 60 years) who are holding Certificate of Practice (except all those members who are residing abroad) are required to:

a. Complete at least 40 CPE credit hours in each Calendar Year.

b. Complete minimum 20 CPE credit hours of structured learning during the calendar year.

c. Balance 20 CPE credit hours can be completed either through Structured or Unstructured learning (as per Member’s choice).

2. All the members (aged less than 60 years) who are not holding Certificate of Practice; and all the members who are residing abroad (whether holding Certificate of Practice or not) are required to:

a. Complete at least 20 CPE credit hours of either structured or unstructured learning (as per Member’s choice) during the calendar year.

3. All the members (aged 60 years & above) who are holding Certificate of Practice, are required to:

a. Complete at least 30 CPE credit hours of either structured or unstructured learning (as per member’s choice) during the calendar year.

4. The following class of members are exempted from CPE credit hours requirement:

A. A member is exempted only for the particular Calendar year during which he gets membership for the first time.

B. Other Exemptions to members:

i. All the members (aged 60 years and above) who are not holding Certificate of Practice.

ii. Judges of Supreme Court, High Court, District Courts and Tribunal

iii. Members of Parliament/MLAs/MLCs

iv. Governors of States

v. Centre and State Civil Services

vi. Entrepreneurs (owners of Business (manufacturing) organizations other than professional services)

vii. Judicial officers

viii. Members in Military Service

C. Temporary Exemptions:

i. Female members for one Calendar year on the grounds of pregnancy.

ii. 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.).

iii. 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.).