ICAI Revamps CPE Norms from 2026 with New Hour Slabs and Penalties

With effect from 1 January 2026, the Continuing Professional Education Committee of the Institute of Chartered Accountants of India has overhauled the CPE framework by revising annual credit-hour slabs, exemptions, and enforcement mechanisms. Members below 60 holding a Certificate of Practice must complete 40 CPE hours annually, while differentiated, reduced requirements apply based on age, residency abroad, and non-COP status, with complete exemption for non-COP members aged 60 and above. A uniform age cut-off within the calendar year determines applicable slabs. The revised regime rationalises exemptions (permanent and temporary), simplifies medical exemptions through self-declaration with evidence, and introduces flexibility for female members to choose the exemption year for pregnancy-related cases. Mandatory/recommendatory structured learning on Standards on Auditing and Code of Ethics continues within specified limits, including partial online completion. A graded, four-level compliance framework now governs defaults, providing multiple grace periods with “twice-the-shortfall” make-up requirements, disclosure and peer review consequences, deferred good-standing certificates, and eventual disciplinary referral for persistent non-compliance.

Continuing Professional Education Committee
The Institute of Chartered Accountants of India

Appendix ‘A’

(Applicability and the CPE Credit Hours Requirements (Refer Para 5.1 of this Statement)

Revised CPE Hours Requirements for Members for each Calendar Year from  Calendar year 2026 onwards

W.e.f. 1.1.2026, following are the revised CPE Hours Requirements for Members for each Calendar Year¹ (the new slabs introduced have been highlighted in Bold) :-

Further, with regard to cut off date, it may be noted as under:-

• Cut-off Date for Age-Based CPE Requirement Exemptions:

To fix a uniform cut-off date for calculating the age of members attaining 60, 70, or 80 years during a calendar year (i.e., between 1st January and 31st December). Accordingly, members shall be required to fulfil the CPE hour requirements applicable to the age bracket corresponding to the age attained as on the cut-off date.

For example– A member who completes the age of 59 years and 364 days, 69 years and 364 days, or 79 years and 364 days at any time during the calendar year shall be considered to have attained the age of 60, 70, or 80 years, respectively, in that year and shall be required to comply with the CPE requirements applicable to that age group.

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

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 or termination 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.).

Changes in conditions for claiming exemptions by Members from the CPE hours  requirements

The following may be noted w.e.f. 1.1.2026 (Calendar year 2026) while granting exemption to Members² :-

a. Removal of requirement to route the application of exemption cases of the Members (In case of Medical grounds i.e. C (ii) & C (iii)) through the Chairman of concerned Branch/Regional Council under whose geographical jurisdiction his/her office falls – It must be solely on self-declaration of Members alongwith submission of supporting documents

b. If the Member has generated UDIN in a particular Calendar year in which he/she is seeking exemption-(Permanent/Temporary) in any case, then he/she is required to undertake at least 10 Hours of Unstructured/Structured Learning Activities (as per Member’s choice) for the exempted period.

c. Female members shall be granted the flexibility to choose the calendar year for claiming exemption from CPE requirements in case of pregnancy or termination of pregnancy (Present/preceding/succeeding year as per Date of Birth of child).

Note:-

1. The Council has decided to have mandatory (may read as Recommendatory from Calendar Year 2024 onwards²) 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.

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 which may read Recommendatory from Calendar Year 2024 onwards ² 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.

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.

Appendix ‘B’

(Refer Para 7.1 of this Statement)

Consequential provisions for non-compliance with CPE hours requirement on yearly basis from calendar year 2024 onwards

(to be operational w.e.f. 1/1/2025 for non-compliances arising from the Calendar year 2024)

Level I (from 1^st Jan to 30^th June)

1. Member who fails to complete the CPE requirement by the end of the calendar year shall be given extended Period of 6 months i.e. till June 30 of the following year to make up for the shortfall, provided the member(s) shall make up for any shortfall in their CPE credit hours by obtaining twice the shortfall of CPE hours. This would be in addition to the regular CPE hours requirement for the current calendar year. Member(s) shall be notified of the shortfall of

CPE hours through e-mail.

Level II (from 1^st July to 31^st Dec)

2. Names of Member(s) who fail to make up for the shortfall on expiry of the extended Period as aforesaid in paragraph 1, shall be classified to non-compliance status on July 1 and the details of non-compliance status shall be displayed in CPE Portal of the ICAI under particular Member’s login till the Member is fully compliant. The member(s) shall make up for the shortfall for the calendar year by obtaining twice the shortfall of CPE hours for the relevant year in which the shortfall has occurred.

Level III (from 1^st Jan to 30^th June of Next year)

3. If the member continues to be non-compliant for the period given at Level-II above, the CPE Committee may resort to the following measures on 1^st January of the following calendar year:

In case of member(s) holding Certificate of Practice (COP)- The Member is required to disclose the of status of non-compliance of CPE hrs requirement in Multipurpose Empanelment Form (MEF) of ICAI. List of non-compliant members shall also be provided to Professional Development Committee of the ICAI by CPE Committee of ICAI.

Member(s) shall be given 6 months’ time (i.e. from 1^st January till 30^th June) at this level to complete the shortfall in their CPE hour credit by completing twice the shortfall to get fully compliant status for the respective year.

Level IV: (from 1^st July to 31^st Dec of Next year)

4. If the non-compliance by the Member continues even after the Level III stage as above, i.e., 1.5 years of extended period for compliance) then following consequences would follow.

If the Member is in Practice (i.e. Holding COP) – If the individual or the firm is otherwise eligible for the issuance of Peer Review Certificate, only Provisional Peer Review Certificate would be issued to such individual or the Firm in case if the individual or any partner of the Firm (as the case may be) has not complied with the requirement of these guidelines. Final Peer Review Certificate shall be issued to the individual or the firm only after compliance of CPE hrs requirement as per these guidelines by the individual or all the partners of the firm (as the case may be).

The member(s) shall be given additional 6 months’ time (i.e. from 1^st July till 31^st December) at this level to complete the shortfall by completing twice the shortfall in their CPE hour credit to be eligible to get fully compliant status for the respective year and for issuance of Final Peer Review Certificate. The member shall be informed in advance that if the default still continues then, such non-compliance would be liable to be referred to Disciplinary Directorate for necessary action in accordance with provision of CA Act, 1949.

Issuance of Good Standing Certificate to member shall be deferred at all levels until the member complies with the requirement under these CPE guidelines.

If the non-compliance continues even after the aforesaid multiple opportunities, the CPE Committee may refer the matter³ to Disciplinary Directorate for action as deemed fit for the violation of these guidelines.

Power to relax:

The Council may relax any of the requirements of these guidelines either generally or by issuing specific instructions on case to case basis for reasons to be recorded in writing.

Note:

• Consequential provisions shall apply to non-complying members who have not complied/failed to complete CPE hours requirements as applicable e.f. 1st Jan 2024 and onwards i.e. members who are non-complied for the year 2023 and earlier are not proposed to be covered with these provisions.
• Level wise Consequential provisions apply to the non-compliance of CPE hours requirement by a member on yearly basis only i.e. these provisions do not apply for non­compliance of (2+2) recommendatory CPE hours of Code of Ethics and Standards on Auditing.
• If a member is obtaining CPE hour Credits (ULA/SLA) in next year after being non-complied in preceding year(s), then such CPE hour credit (ULA/SLA) would be first adjusted against shortfall in previous non-complied year(s) and after such adjustment the remaining CPE hrs, if any, would be credited in current year.
• Currently, out of 20 Structured CPE Hours which is required to be completed by COP holder (less than 60 years of Age), completion of 4 CPE hrs is allowed in online mode in a year. If in case, member has acquired 4 or less Structured CPE Hours in online mode in a Calendar year, in next year non-complied balance Structured CPE hours of any category (whether in physical/virtual) is to be completed via Structured CPE hours events being organised in physical mode/certificate courses during the grace period provided in subsequent years.
• Date of submission of ULA (Unstructured Learning Activity) is preponed from 31st May of next year to 31st December of current year.
• If CPE Compliance criteria differs in relevant year of non-compliance and in extended period i.e. change of member status (COP/Non-COP)/ compliance requirement changed due to attainment of certain age/ Address change /given by the Council then it is to clarify that member need to complete twice of shortfall as per applicability of CPE Compliances in that year of Non-compliance through ULA (Unstructured Learning Activity). This is not applicable in case of permanent exemption provided in grace period.
• There shall be no carry forwarding of excess CPE Hours.
• Relaxations/Exemptions (permanent/temporary) to members in cases like critical illness/physical disabilities/ pregnancy etc. shall continue with these proposed provisions.
• For Temporary exemption, extended period would start on 1st January of next year in which temporary exemption was granted.
• After Level 2, flagging would be done in CPE/Peer Review /SSP portal to Non complied members.
• A provision has been created in CPE portal, to facilitate a monthly mail to all members of ICAI with compliance data of respective member. This Compliance data would also be visible to the member in their Dashboard at CPE Portal.

Notes:

• Members will get 6 calendar months’ time at each four levels to complete the shortfall in their CPE hour credit by completing twice the shortfall to get fully compliant status for the respective year.
• Issuance of Good Standing Certificate to member shall be deferred at all levels until the member complies with the CPE hours requirement as applicable and gets fully compliant status for the respective past year(s)
• Base year/start year for applicability/illustration of consequential provision for non-compliance of CPE hours is calendar year 2024. For non-compliance of CPE hours requirement from calendar year 2025 onwards, similar consequential provisions would be applicable.
• The flow chart above shows the consequences for non-compliance of CPE requirement for 2024 alone.

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Appendix ‘C’

(refer paragraph 9.13 of this Statement)

Terms of reference of the CPE Committee

(i) To adopt, execute and implement such measures – using tools of learning, physical and virtual, as may provide sufficient opportunity to all Members of the Institute to :

a. keep abreast of all current knowledge in their core areas of competence

b. familiarize themselves with new and emergent subject areas related to Professional Development and (c) becoming aware of developments in related fields, (d) obtain Virtual CPE Hours for Structured and Unstructured CPE requirements.

(ii) To visualize the future needs and prospects of the society and gear up the profession to cater to those needs.

(iii) To help members to meet the evolving expectations of the society as far as the technical and professional skills are concerned.

(iv) To provide need based suggestions to Students Skills Enrichment Board, BoS (Operations) for grant of CPE hours (recommendatory/mandatory) and/or Structured/Unstructured in physical/Virtual Mode for various educational activities/ programmes conducted for the benefit of Students, organized by Students Skills Enrichment Board, Board of Studies (Operation).

(v) To monitor, supervise and establish a systematic process to ensure that the member shall meet the requirements of the CPE Statement.

(vi) To conduct courses, seminars, conferences, etc. solely/jointly with other CPE POUs on subjects of relevance to the profession.

(vii) To render such financial and other help to various branches and regions for upgrading learning technology, as may be considered appropriate and within the powers of the Committee.

(viii) To monitor, supervise and oversee the functioning of various POUs and their Compliance with Directions of the CPE Committee/Council related to CPE and E-Learning Matter.

(ix) To provide CPE Credit to members for CPE learning including Physical, E-Learning and Virtual Mode.

(x) To provide CPE Credit to members for participation at Conferences/Seminars and other educational programmes organized by any international professional accountancy bodies (registered with IFAC as full members as defined in CPE guidelines) and foreign Institutions signed MRA/MOU with ICAI.

xi. To take decision to implement mandatory CPE hours, in physical & virtual mode, on relevant topics for members in a Calendar year on need basis.

xii. To guide CPE POUs to organise mandatory CPE programmes/sessions on emerging professional topics on need basis to create awareness amongst members of Institute.

xiii. To take such policy decisions and administrative measures for implementing the clauses above as may be considered appropriate by the CPE Committee.

Revised CPE Hours Requirements for Members for each Calendar Year (from Calendar year 2026 onwards)

W.e.f. 1.1.2026, following are the revised CPE Hours Requirements for Members for each Calendar Year¹ (the new slabs introduced have been highlighted in Bold) :-

Further, with regard to cut off date, it may be noted as under:-

• Cut-off Date for Age-Based CPE Requirement Exemptions:

To fix a uniform cut-off date for calculating the age of members attaining 60, 70, or 80 years during a calendar year (i.e., between 1st January and 31st December). Accordingly, members shall be required to fulfil the CPE hour requirements applicable to the age bracket corresponding to the age attained as on the cut-off date.

For example– A member who completes the age of 59 years and 364 days, 69 years and 364 days, or 79 years and 364 days at any time during the calendar year shall be considered to have attained the age of 60, 70, or 80 years, respectively, in that year and shall be required to comply with the CPE requirements applicable to that age group.

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

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 or termination 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.).

Changes in conditions for Claiming exemptions by Members from the CPE hours requirements

The following may be noted w.e.f. 1.1.2026 (Calendar year 2026) while granting exemption to Members² :-

a. Removal of requirement to route the application of exemption cases of the Members (In case of Medical grounds) through the Chairman of concerned Branch/Regional Council under whose geographical jurisdiction his/her office falls – It must be solely on self-declaration of Members alongwith submission of supporting documents

b. If the Member has generated UDIN in a particular Calendar year in which he/she is seeking exemption in any case, then he/she is required to undertake at least 10 Hours of Unstructured/Structured Learning Activities (as per Member’s choice) for the exempted period.

c. Female members shall be granted the flexibility to choose the calendar year for claiming exemption from CPE requirements in case of pregnancy or termination of pregnancy (Present/preceding/succeeding year as per Date of Birth of child).

Note:-

1. The Council has decided to have mandatory (may read as Recommendatory from Calendar Year 2024 onwards²) 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.

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 which may read Recommendatory from Calendar Year 2024 onwards ² 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.

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.

Notes:

¹As decided in Council at its 445th meeting held on 12th-14th August, 2025

² As decided in Council at its 445th meeting held on 12th-14th August, 2025

¹ As decided in 327^th Meeting of the CPE Committee and 426^th Meeting of the Council.

²As decided in 327^th Meeting of the CPE Committee and 426^th Meeting of the Council.

³To clarify, the ‘’matter” refers to details of such non-complying members who are COP holders and covered under Point 1 of Appendix A.

¹ As decided in Council at its 445th meeting held on 12th-14th August, 2025

² As decided in Council at its 445th meeting held on 12th-14th August, 2025