How to Secure Your Mandatory 20 ICSI CPE Credits for 2026-27: A Plain-Language Guide
Summary: The article explains the ICSI (Continuous Professional Education) Guidelines, 2019, as amended, for the financial year 2026-27. It states that every member, whether in practice or employment, must secure 20 CPE Credits between 1 April 2026 and 31 March 2027 unless exempted. At least 8 Credits must be Structured Credits, while up to 12 may be Unstructured Credits. Members aged 60 or above who remain in CS-related employment or hold a Certificate of Practice, and Entrepreneurs, are stated to require 10 Credits, subject to the applicable conditions and declarations. Fully exempt categories include specified senior members, new members for the year of first admission, Members of Parliament, members of State Legislatures, members of the Judiciary, Central and State Civil Services, specified regulatory, government and statutory-body employees, Armed Forces and Paramilitary Forces, and members receiving a specific exemption from the Professional Development Committee. The article also discusses special provisions for members located more than 100 km from the nearest Regional Council, Chapter or Study Circle, overseas members, Structured and Unstructured learning activities, the annual Unstructured Credit ceiling of 12, the consequences of a Structured Credit shortfall, and the carry-forward of certain excess Structured Credits from FY 2026-27 onward. It states that double the Structured Credit shortfall must be made up in the following year in addition to that year’s own requirement, and that continued non-compliance may expose a member to disciplinary proceedings under the Company Secretaries Act, 1980, the Company Secretaries Regulations, 1982 and the applicable Code of Conduct. The article recommends tracking credits during the year, securing the Structured minimum early, and filing exemption or relaxation declarations in good time.
Short Answer
Every member of the ICSI — whether in practice or in employment — has to secure 20 CPE Credits between 1 April 2026 and 31 March 2027, unless they fall into an exempted category. Of these 20, at least 8 must come from Structured Credits (earned by attending approved learning programmes, such as ICSI seminars, certificate courses, or refresher courses), while up to 12 may come from Unstructured learning activities, such as webinars, reading the Chartered Secretary Journal, or watching ICSI’s recorded programme videos. Members aged 60 or above who are still in CS-related employment or hold a Certificate of Practice, and Entrepreneurs, need to secure only half this amount — 10 Credits. A defined list of members — including those in the civil services, the judiciary, the armed forces, and the legislature — are fully exempt, provided they file the required declaration.
- Applicable Legal Provisions
- Relevant Extracts
- Legal Position
- Exemptions and Relaxations
- Practical Interpretation
- Example
- Conclusion
- FAQs
- Q1. Is the 20-Credit requirement the same for members in employment and members in practice?
- Q2. Can a member complete the entire 20 Credits through Structured programmes alone?
- Q3. What happens to Unstructured Credits earned beyond the 12-Credit ceiling?
- Q4. Can excess Credits be carried forward to the next year?
- Q5. Does a member who joined the Institute partway through the year need to secure CPE Credits for that year?
- Q6. What actually happens if a member falls short on Structured Credits?
- Q7. Is a self-declaration enough for Unstructured Credits, or is documentary proof needed?
- Q8. Where can a member check how many CPE Credits they have already secured?
Applicable Legal Provisions
– Para 5.1, ICSI (CPE) Guidelines, 2019 — the mandatory requirement of 20 CPE Credits a year, and (as amended with effect from 1 April 2026) the rules for carrying forward excess Structured Credits.
– Para 5.10 — the 50% relaxation for members aged 60 or above who remain in CS-related employment or hold a Certificate of Practice.
– Para 5.12 — the 50% relaxation for Entrepreneurs, on filing a self-declaration.
– Para 6.1 — the full list of members exempted from the CPE requirement altogether.
– Para 6.2 and 6.3 — the double-credit benefit for members based more than 100 km from the nearest Regional Council, Chapter or Study Circle, and the alternative research-paper route for practising members in the same position.
– Para 6.5 — the rules for members based overseas, including the option to complete 100% of the requirement online.
– Paras 7 and 8 — Para 7 lists the Structured Credit available for publishing articles, books, and prize-query replies; Para 8 is the full table of Unstructured learning activities, the credits available for each, and the yearly cap of 12 Credits overall.
– Para 9.1 — the consequence of a Structured Credit shortfall: double the shortfall must be made up the following year, on top of that year’s own 20-Credit requirement.
– Para 9.2, read with the Company Secretaries Act, 1980 (particularly Chapter V, which sets up the Institute’s disciplinary machinery) and the Company Secretaries Regulations, 1982 — continued non-compliance can also expose a member to disciplinary proceedings, separately from the enhanced credit requirement.
Relevant Extracts
Para 5.1: “It is mandatory for all members of the Institute, except those specified in para 6.1.1, to secure 20 CPE Credits in a year through structured and unstructured learning programme(s).”
On the split between the two categories: Para 8 caps Unstructured Credits at 12 a year. Since the total requirement is 20, this means at least 8 Credits must come from Structured activities — though a member is free to earn the entire 20 through Structured activities alone, with no Unstructured Credits at all.
On carrying credits forward (in force from 1 April 2026): “Such Carry forward will be applicable only for Structured CPE Credits upto a maximum of 8 CPE (upto 4 CPE for Members above the age of 60 years)” and “Carry Forward to the next year will be applicable only when a member completes the total mandatory 20 CPE Credits for the current year.”
Legal Position
The CPE year runs from 1 April to 31 March. Within this window, every member who does not fall into an exempted category must secure 20 Credits, broken down as follows:
| Category | How many Credits are needed | Where this comes from |
|---|---|---|
| Regular member (in employment or holding a Certificate of Practice) | 20 Credits in total — at least 8 must be Structured; up to 12 may be Unstructured | Para 5.1 |
| Member aged 60 or above, still in CS-related employment or holding a Certificate of Practice | 10 Credits (half of 20), through either route | Para 5.10 |
| Entrepreneur (owns a business selling products or services that are not professional services) | 10 Credits (half of 20), through either route, on filing a self-declaration | Para 5.12 |
| New member (the year in which membership is first granted) | Nil — fully exempt for that year | Para 6.1(b) |
A member is under no obligation to source any part of the requirement from Unstructured activities — the entire 20 Credits can be earned through Structured programmes. What a member cannot do is count more than 12 Credits a year from Unstructured activities; anything earned beyond that ceiling simply does not count towards that year’s requirement. Within Unstructured learning itself, Para 8 also caps how many Credits can come from any single kind of activity — for example, watching webinars or virtual programmes is capped at 8 Credits a year (however many sessions a member actually attends), reading the Chartered Secretary Journal is capped at 2 Credits a year (1 Credit per article read, along with a short note on what was read), and watching a recorded ICSI programme video is capped at 2 Credits a year, again with a short note on what was watched.
Members whose professional address is more than 100 km from the nearest Regional Council, Chapter or Study Circle, and who attend a learning programme anywhere, are given double the Structured Credits that programme would normally carry. This doubling does not apply to the National Convention, the National Conference of Practising Company Secretaries, any other National Programme run by the Institute, or any programme attended virtually or as a webinar. Members based overseas may complete the entire requirement online.
Exemptions and Relaxations
The following categories are fully exempt from the CPE requirement under Para 6.1, provided they file a declaration along with supporting documents — either when renewing their annual membership, or at the time they claim the exemption:
– A member who turns 60 during the year and is neither in CS-related employment nor holding a Certificate of Practice.
– A member, for the year in which they are first admitted to membership of the Institute.
– Members of Parliament, and members of a State Legislative Assembly or Legislative Council.
– Members of the Judiciary.
– Members of the Central Civil Services and State Civil Services.
– Employees of regulatory bodies, government organisations that are not corporate entities, and statutory bodies.
– Members of the Armed Forces and Paramilitary Forces.
– A member or class of members given a specific exemption by the Professional Development Committee, on grounds such as maternity, an accident or medical emergency, partial or total disablement, or any other circumstance the Committee considers appropriate.
Two further relaxations apply — these reduce the requirement rather than removing it altogether:
– Members aged 60 or above, if still in CS-related employment or holding a Certificate of Practice, need secure only 50% of the Credits (10 Credits), through either Structured or Unstructured activities, starting from the year after the one in which they turn 60.
– Entrepreneurs — members who own a business selling products or services other than professional services — similarly need secure only 50% of the requirement (10 Credits), on filing a self-declaration.
A Practising Company Secretary whose office is more than 100 km from the nearest Regional Council or Chapter, and who is genuinely unable to attend programmes for that reason, may instead write to [[email protected]](mailto:[email protected]) asking for approval to write a research paper (a concept paper, referencer, booklet, monograph, or empirical study relevant to the CS profession) in place of attending programmes. Once the Professional Development Committee approves the paper, the member is exempt from the CPE requirement for that year.
Practical Interpretation
A member should not leave this to the end of the year. The practical steps are:
– Log in to the Members Stimulate portal through the year to track the running Structured and Unstructured balance against the 20-Credit target, rather than checking for the first time close to 31 March.
– Cover the minimum of 8 Structured Credits first, through Professional Development Programmes, Certificate Courses, Refresher Courses, or other approved learning activities of the Institute — Unstructured activities on their own cannot make up this minimum.
– Use the Unstructured heads within their individual yearly caps: watching live webinars or virtual programmes (up to 8 Credits), reading the Chartered Secretary Journal with a short self-declared note on what was read (up to 2 Credits), and watching a recorded ICSI programme video with a similar note (up to 2 Credits). Reviewing the Institute’s study material or guideline answers, and acting as a panellist at a press or media programme, are also standard, pre-defined Unstructured heads (2 Credits per activity, up to 4 Credits a year each) — these do not need special approval from the Institute, only the usual supporting note or proof.
– Only write to [[email protected]](mailto:[email protected]) for something that genuinely does not fit any of the listed Structured or Unstructured heads, or to apply for the 100-km research-paper exemption — not for activities already covered in the standard list.
– Members eligible for a relaxation (60 or above, or an Entrepreneur) or a full exemption should file the declaration and supporting evidence with the Institute in good time, rather than waiting to be asked about it at renewal.
On the consequence of a shortfall: a member who does not secure the mandatory Structured CPE Credits within the year (including any extended period the Institute may allow) must make up the shortfall by securing double that shortfall in Structured Credits the following year, on top of that year’s own 20-Credit requirement. Separately from this enhanced requirement, continued non-compliance can also expose a member to disciplinary proceedings under the Company Secretaries Act, 1980, the Company Secretaries Regulations, 1982, and the Code of Conduct that applies to members.
Members should also keep the carry-forward rule in mind, in force from FY 2026-27 onward: Structured Credits earned above the annual requirement (up to 8, or 4 for members aged 60 and above) may be carried forward to the very next year only, and only once a member has first completed the full 20-Credit requirement for the year in which the extra Credits were earned. There is no carry-forward for Unstructured Credits, and any unused carry-forward Credits lapse after that one following year.
Example
A member in practice, aged 45, ends the financial year 2026-27 with 6 Structured Credits and 10 Unstructured Credits — 16 Credits in total, against the requirement of 20. The shortfall lies entirely in the Structured category (8 required, 6 secured, a shortfall of 2). In FY 2027-28, the member will need to secure the normal 20 Credits for that year, plus double the shortfall — an additional 4 Structured Credits — making a total obligation of 24 Credits, of which at least 12 must be Structured. This is in addition to the member’s continuing exposure to disciplinary action for the earlier default, unless it is regularised within any extended period the Institute allows.
Conclusion
The CPE requirement for 2026-27 is not just a formality — falling short carries a real, calculable cost the following year, on top of disciplinary exposure. Members are best served by tracking their Structured and Unstructured split through the year on the Members Stimulate portal, securing the 8-Credit Structured minimum early rather than late, and filing exemption or relaxation declarations well in advance rather than only when questioned. Where a member’s situation is genuinely borderline for an exemption or relaxation, the safer course is to earn the Credits through the ordinary route wherever possible, and to write to the Institute at [[email protected]](mailto:[email protected]) for a considered view rather than simply assuming an exemption will apply.
FAQs
Q1. Is the 20-Credit requirement the same for members in employment and members in practice?
A. Yes. The 20-Credit-a-year requirement applies equally whether a member is in CS-related employment or holds a Certificate of Practice, subject to the exemptions and the age/Entrepreneur relaxations described above.
Q2. Can a member complete the entire 20 Credits through Structured programmes alone?
A. Yes. There is no requirement to use the Unstructured route at all. The only fixed limit is the ceiling — a member cannot count more than 12 Credits a year from Unstructured activities towards the requirement.
Q3. What happens to Unstructured Credits earned beyond the 12-Credit ceiling?
A. They are not counted towards that year’s requirement, and they do not carry forward. The remaining balance still has to be made up through Structured activities.
Q4. Can excess Credits be carried forward to the next year?
A. Only excess Structured Credits, and only from FY 2026-27 onward — up to 8 Credits for regular members (4 for members aged 60 and above), to the very next year only, and only once the member has completed the full 20-Credit requirement for the year in which the excess was earned. There is no carry-forward for Unstructured Credits.
Q5. Does a member who joined the Institute partway through the year need to secure CPE Credits for that year?
A. No. A member is exempt from the CPE requirement for the year in which they are first admitted to membership of the Institute.
Q6. What actually happens if a member falls short on Structured Credits?
A. Two things follow, independently of each other: the shortfall (capped at 8 Structured Credits) must be made good, doubled, in the following year, on top of that year’s own requirement; and the member also remains exposed to disciplinary action under the Company Secretaries Act, 1980 and the Company Secretaries Regulations, 1982 for the default itself.
Q7. Is a self-declaration enough for Unstructured Credits, or is documentary proof needed?
A. For most Unstructured heads — watching webinars, reading the Chartered Secretary Journal, watching a recorded ICSI video — a self-declaration is enough, along with a short note on what was read or watched. For other heads, such as publishing articles or acting as a guide or faculty member, supporting documentary proof is required.
Q8. Where can a member check how many CPE Credits they have already secured?
A. On the dashboard of the Members Stimulate portal, which shows the Structured and Unstructured Credits secured so far, along with the ICSI CPE certificate.
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Author – CS Divesh Goyal, GOYAL DIVESH & ASSOCIATES Company Secretary in Practice from Delhi and can be contacted at [[email protected]](mailto:[email protected])).
