CPE hours requirement 2022

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CPE Hours requirements for the block period of 3 Years (01/01/2020-31/12/2022)

ICAI CPE hours requirement 2022

Summary of Requirement of CPE hours:

 

In a calendar year

Rolling period of 3 years

Type

Structured

Unstructured

Structured

Unstructured

Member with COP and Age <60 years

(Except all those members who are residing abroad)

Minimum 20* Hours 
Compulsory

Minimum 20 Hours

Can be structured or
unstructured

Minimum 60* Hours 
Compulsory

Minimum 60 Hours

Can be structured or
unstructured

Non-COP holder and Age <60 years

(And all those members who are residing abroad)

Min 15 Hours either structured 

or

unstructured

Min 60 Hours either structured 

or

unstructured

COP Holder and age 60 and above

Min 20 Hours either structured or unstructured

Min 90 Hours either structured or unstructured

*Mandatory 2 Structured CPE Hours each on topics of “Standards on Auditing” and “Code of Ethics” (total 4 Structured CPE Hours) during every Calendar year in Physical/Virtual mode

Who are exempt from mandatory CPE hours?

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

  • All the members (aged 60 years and above) who are not holding Certificate of Practice.
  • Judges of Supreme Court, High Court, District Courts and Tribunal
  • Members of Parliament/MLAs/MLCs
  • Governors of States
  • Centre and State Civil Services
  • Entrepreneurs (owners of Business (manufacturing) organizations other than professional services)
  • Judicial officers
  • Members in Military Service

Temporary Exemptions:

  • Female members for one Calendar year on the grounds of pregnancy.
  • 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.).
  • 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.).
Important point w.r.t. CPE hours requirements:
1.Unstructured CPE Hours for reading ICAI's Journal "The Chartered Accountant" can be claimed for reading through ICAI's Digital Learning Hub.

2. To avail CPE Hours under Unstructured Learning Activities (ULAs), the requirement of submitting Self-declaration in online mode once a year has been withdrawn. Now members may submit their Self-declaration online even on daily basis as per their convenience.

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