ICAI Revises Conditions for CPE Exemption for Members

 Effective January 1, 2026, the Institute of Chartered Accountants of India (ICAI) has implemented significant updates to the Continuing Professional Education (CPE) exemption guidelines for its members. Key changes include the streamlining of medical exemption requests, which now rely on member self-declaration and supporting documents rather than requiring local Branch or Regional Council approval. Furthermore, members who generate a UDIN during a year for which they seek an exemption must now complete at least 10 hours of structured or unstructured learning activities to maintain professional standards. The new policy also introduces enhanced flexibility for female members, allowing them to claim CPE exemptions for pregnancy or termination of pregnancy in the current, preceding, or succeeding calendar year relative to the child’s birth. These reforms aim to simplify administrative processes while ensuring that members remains professionally engaged during transition periods.

Continuing Professional Education Committee
The Institute of Chartered Accountants of India
31^st December, 2025

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

The Council at its 445th meeting held on 12^th-14^th August, 2025 has decided the following, w.e.f. 1.1.2026 (Calendar year 2026) while granting exemption to Members :-

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).

The above is for information and noting of all the Members and stakeholders.