A. All the members (aged less than 60 years) who are holding Certificate of Practice (except all those members who are residing abroad) are required to:
a) Complete at least 90 CPE credit hours in a rolling period of three-years.
b) Complete minimum 20 CPE credit hours of structured learning in each calendar year.
c) Out of the 90 CPE Credit Hours as mentioned above, 30 CPE credit hours can be completed either through Structured or Unstructured learning (as per Member’s choice).
B. All the members (aged less than 60 years) who are not holding Certificate of Practice are required to:
a) Complete at least 45 CPE credit hours either structured or unstructured learning (as per Member’s choice) in rolling period of three-years.
b) Complete minimum 10 CPE credit hours of either structured or unstructured learning (as per member’s choice) in each calendar year.
C. All the members (aged 60 years & above) who are holding Certificate of Practice, are required to:
a) Complete at least an aggregate of 70 CPE credit hours of either Structured or Unstructured Learning (as per member’s choice) in a rolling period of three years.
b) Complete minimum of 10 CPE credit hours being an aggregate of either Structured or Unstructured Learning in the first calendar year i.e. 2014.
c) Complete minimum of 20 CPE credit hours being an aggregate of either Structured or Unstructured Learning (as per member’s choice) in the second and third calendar years i.e. 2015 & 2016.
D. All the members who are residing abroad, as per ICAI records whether holding Certificate of Practice or not are required to
a) Complete at least 45 CPE credit hours either structured or unstructured learning (as per Member’s choice) in rolling period of three-years.
b) Complete minimum 10 CPE credit hours of either structured or unstructured learning (as per member’s choice) in each calendar year.
E. The following class of members are exempted from CPE credit hours requirement:
a) All the members (aged 60 years and above) who are not holding Certificate of Practice.
b) Judges of Supreme Court, High Court, District Court and Tribunal
c) Members of Parliament/MLAs/MLCs
d) Governors of States
e) Centre and State Civil Services
f) Entrepreneurs (owners of Business (manufacturing) organizations other than professional services)
g) Judicial Officers
F. Temporary Exemptions
a) Female members for one Calendar year on the grounds of pregnancy
b) 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.).
Source: ICAI
