ICAI CPE hours requirement 2023

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CPE Hours requirements for the calendar years (01/01/2023-31/12/2023)

ICAI cpe hours requirements 2023

ICAI w.e.f. calendar year 2023 has done away with the 3 years block period concept for CPE hours requirement. Now onwards CPE hours requirement to be fulfilled by members on calendar year basis i.e. 01st Jan 2023 to 31st Dec 2023.

In a calendar year
Type Structured Unstructured
Member with COP and Age < 60 years (Except all those members who are residing abroad) Minimum 20** Hours Compulsory Minimum 20 Hours
Compulsory
Can be structured or unstructured
Non-COP holder and Age < 60 years (And all those members who are residing abroad) Min 20 Hours either structured or unstructured
COP Holder and age 60 and above Min 30 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/DLH (Digital Learning Hub) mode

Who are exempt from mandatory CPE hours?

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

  • First time member: the particular Calendar year during which he/she gets membership for the first time
  • 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. The Council has decided to have 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 through DLH/Physical mode (applicable from Calendar Year 2020 onwards) for the Categories of members who are required to complete minimum 20 Structured CPE Hours in a Calendar year (COP Holder). This may be completed any time during the year through DLH/Physical mode. 

2. Out of 20 Structured CPE Hours which is mandatory to be completed by Members below 60 years and holding COP, in each Calendar year starting from 2023 (including mandatory CPE hours on “Code of ethics” and “Standard on auditing”), 4 Structured CPE Hours can be completed in virtual mode through Digital Learning Hub till any further modification. For Calendar Year 2023, the members who have already earned 4 or less Structured CPE hours in online mode (through VCM/DLH) till 31.03.2023 will get credit on actual basis.

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