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8.A Introduction

8. A.01 The CPE learning activities, which are eligible for CPE Credit hours are divided into Structured Learning Activities (SLAs) and Unstructured Learning Activities (ULAs). This Advisory is meant as guidance and direction to the members who want to avail CPE Credit hours through ULAs.

8.A.02 The indicative list of Unstructured CPE Learning Activities that are eligible for CPE Credit hours is as follows:

i. Self‐learning modules and courses (use of audiotapes, videotapes, correspondence courses, computer based learning programmes)

ii. Reading and individual home study

‐ Reading and Individual Home Study may constitute reading articles in the Journal, ‘The Chartered Accountant’ of the Institute, reading technical, professional, financial or business literature.

iii. Group or bilateral discussion on technical issues

iv. Acting as visiting faculty or guest faculty at the various Universities / Management Institutions / Institutions of National Importance

v. Participation in CPE Teleconferencing Programmes without the supervision of the POU

vi. Providing solutions to questionnaires / puzzles available on Web / Professional Journals

vii. Internal Training Programmes being organised by firms of Chartered Accountants having seven or more partners

viii. Viewing of programmes hosted on the web channel of ICAI

ix. Such other activities as may be prescribed in these regards from time to time by the CPEC

8.A.03 The Members would be required to fulfill the documentation requirements as mentioned in this advisory, to avail respective CPE Credit hours. The Members would also be required to maintain and retain proper records of ULAs undertaken by them, i.e. type of unstructured activity, topic, date and the number of CPE hours requested by them.

8.A.04 The members are required to submit a Self‐Declaration Form to the concerned Decentralized Office once in a year to avail the CPE Credit hours for the ULAs undergone by them.

8.B.01 Basic Components of Unstructured Learning Activities (ULAs)

The members are advised to devote time to ULAs in continuity so as to maximize the benefits of learning activities.

8.B.02 The topics studied should be of relevance to the work profile of member/s and/or Chartered Accountancy Profession. The indicative list of topics is given in the CPE Calendar, which is announced by the CPE Committee every year.

8.B.03 The study material used for ULAs like Self‐Learning Modules / Courses and Individual home study etc., should be of adequate standards and comprehensive in nature.

8.C.01 Self‐Declaration Form

8.C.02 A blank Self‐Declaration Form would be sent to the members along with the Membership Fee Circular or the same could be downloaded by the members from the CPE Portal (www.cpeicai.org).

8.C.03 The Members are required to indicate the time devoted to the ULAs along with topic and date in the Self Declaration Form which is to be completely filled and signed by the members.

8.D.01 Submission of Self‐Declaration Form by the member

The members are required to submit their Self‐declaration in the form as annexed with this Advisory, once in a year on or before 31st May, to avail the CPE Hours Credit for the ULAs undergone by them in the previous calendar year. These forms would have to be submitted to the concerned Decentralized Offices. The members could also submit the same to the Sub‐Decentralized Offices for onward submission to the concerned Decentralized Offices.

8.E.01 Monitoring and Recording of CPE Credit Hours of Unstructured Learning Activities (ULAs)

The Decentralized Offices of the Institute are entrusted with the task of monitoring and recording the CPE Credit hours for the ULAs. On the basis of Self Declaration submitted by the Members, the concerned Decentralized Offices would enter the CPE Credit Hours on the CPE Portal under the Head `Unstructured Learning Activities (ULAs)’. The necessary provision for recording the CPE Credit Hours for the ULAs has been provided on the CPE Portal.

Download Format of Self-Declaration Form to avail CPE Hours Credit for Unstructured Learning Activities For the Calendar Year 2013



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  1. jay says:

    for activities like self study, reading articles in journals, are there any identified topics in the journal or can we include any tpoic that appears in the journal.

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July 2024