Effective January 1, 2026, the Institute of Chartered Accountants of India (ICAI) has introduced a revised, age-based structure for Continuing Professional Education (CPE) hours. Under the new guidelines, practicing members below age 60 must complete 40 hours annually, split equally between structured and flexible learning. New slabs have been introduced for senior members: those aged 60–70 holding a Certificate of Practice (COP) require 30 hours, while those aged 70–80 and 80+ require 20 and 10 hours, respectively. Non-practicing members below 60 must complete 20 hours, whereas those above 60 are now fully exempted. To simplify compliance, the ICAI established a uniform cut-off date where any member reaching a milestone age at any point during the calendar year immediately qualifies for that age bracket’s requirements. These changes aim to balance professional rigor with the evolving capacities of members across different career stages.
Continuing Professional Education Committee
The Institute of Chartered Accountants of India
31st December, 2025
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 Year (the new slabs introduced have been highlighted in Bold) :-
| Category | Holding COP | CPE Hours Requirements |
| Members aged less than 60 Years | Yes | Total 40 CPE Hours |
| (a) 20 structured CPE hours | ||
| (a)20 structured/unstructured CPE Hours as per Member’s choice | ||
| Members aged less than 60
Years and Residing Abroad |
Yes/No | 20 CPE hours (either structured or
unstructured) (As per Member’s choice) |
| Members aged 60 years and above but less than 70 Years | Yes | Total 30 CPE Hours |
| (b) 20 CPE hours structured/ unstructured (As per Member’s choice) | ||
| (c) 10 CPE Hours (Structured through Physical Mode/DLH Structured Videos) | ||
| Members aged 70 years and above but less than 80 Years | Yes | 20 CPE hours (either structured or unstructured) (As per Member’s choice) |
| Members aged 80 years and above | Yes | 10 CPE hours (either structured or unstructured) (As per Member’s choice) |
| Members aged less than 60 Years | No | Total 20 CPE hours (either structured/ unstructured) (As per Member’s choice) |
| Members aged 60 Years and above | No | Exempted |
Further, with regard to cut off date, the Council approved 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.
FAQs: Revised ICAI CPE Hour Requirements from Calendar Year 2026
Q.1 From when will the revised ICAI CPE hour requirements become applicable?
Ans. The revised Continuing Professional Education (CPE) requirements approved by the Institute of Chartered Accountants of India (ICAI) are effective from 1 January 2026 and apply to each calendar year thereafter.
Q.2 What are the CPE requirements for practicing Chartered Accountants under the revised guidelines?
Ans. Practicing members below 60 years must complete 40 CPE hours annually, comprising 20 structured hours and 20 structured or unstructured hours at their choice. Practicing members aged 60–70 years must complete 30 hours, those aged 70–80 years require 20 hours, and members 80 years and above are required to complete 10 CPE hours each calendar year.
Q.3 What are the CPE requirements for non-practicing members?
Ans. Non-practicing members below 60 years of age are required to complete 20 CPE hours, which may be either structured or unstructured as per their choice. Non-practicing members aged 60 years and above are fully exempt from the annual CPE hour requirement.
Q.4 How does the new age-based cut-off date work for CPE compliance?
Ans. ICAI has introduced a uniform cut-off whereby a member who attains the age of 60, 70, or 80 years at any time during a calendar year will be treated as belonging to that age bracket for the entire year. Accordingly, the member must comply with the CPE requirements applicable to the age attained during that calendar year.
Q.5 What is the objective of revising the CPE hour requirements from 2026?
Ans. The revised framework introduces age-based CPE slabs to align continuing professional education requirements with different stages of a member’s professional career. It seeks to maintain professional competence while providing a more balanced and practical compliance framework, particularly for senior members.
You are requested to take note of the above decision in letter and spirit.
| S. No. | Title |
| 1. | ICAI Extends CPE Hours Submission for Calendar Year 2024 to 31st May 2025 |
| 2. | ICAI Revises Conditions for CPE Exemption for Members |
I am running 72 years DOB 06-08-1954 . I am a name sake partner in a firm of Chartered Accountants in Chennai. The firm is very poor in earning. So it is not able to pay sufficient compensation currently. I am in good health. I appreciate the changes made with regard to CPE requirement in particular with regard to old CAs 60 and above. Why cont it apply for appointment examiner, paper valuation and supervisor of Examination for aged more than 65 age ?