ICAI Announces Revised CPE Hours Requirements for Members for Each Calendar Year; Effective Jan 1
ICAI Announces Revised CPE Hours Requirements for Members for Each Calendar Year; Effective Jan 1
The Continuing Professional Education Committee of the Institute of Chartered Accountants of India (ICAI) has made an announcement dated December 31, 2025, regarding the revised CPE Hours Requirements for Members for each calendar year.
The said revisions are scheduled to take effect from January 01, 2026. The following is the complete list of revisions introduced to the CPE Hours Requirements for Members for each Calendar Year.
| Category | Holding COP | CPE Hours Requirements |
| Members aged less than 60 Years | Yes | Total 40 CPE Hours |
| (a) 20 structured CPE hours | ||
| (b) 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 |
| (a) 20 CPE hours structured / unstructured (as per Member’s choice) | ||
| (b) 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 or unstructured) (as per Member’s choice) |
| Members aged 60 Years and above | No | Exempted |
The committee has set one common cut-off date to decide which age-based CPE rules will apply to a member in a year. A member’s age will be considered for the whole calendar year, starting from January 01 to December 31.
If a member reaches the next age group even one day before completing the full year, they will be treated as having reached that age for the entire year. The member must then follow the CPE requirements of that new age group.
Refer to the official announcement for complete information.