ICAI Issues New CPE Guidelines: Revised Hour Requirements Effective from Calendar Year 2026 [Read Notification]

The Institute of Chartered Accountants of India (ICAI) has released revised CPE hour requirements for members, effective January 1, 2026. The changes introduce new age-based slabs, differentiate obligations based on Certificate of Practice (COP) status, and clarify the cut-off date for age-based exemptions.

Under the new framework, members below 60 years of age holding a COP must complete 40 CPE hours annually, including 20 structured hours and 20 hours of either structured or unstructured learning. Those not holding COP in the same age group are required to complete 20 hours, with full flexibility in format.

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Members aged 60–70 years with COP face a reduced requirement of 30 hours, including 10 hours of structured learning via physical mode or DLH videos. Those above 70 years have further relaxed norms, with 20 hours required for ages 70–80, and just 10 hours for those above 80. Members aged 60 and above without COP are fully exempted from CPE obligations.

Importantly, ICAI has fixed a uniform cut-off date for age-based exemptions. A member attaining the age of 60, 70, or 80 at any time during the calendar year will be considered to have entered that age bracket for CPE compliance purposes. For instance, a member turning 59 years and 364 days during the year will be treated as having attained 60 years and must comply with the corresponding CPE requirement.

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The revised norms aim to balance professional rigor with age-based flexibility, while ensuring uniformity in exemption eligibility. ICAI has urged members to take note of the changes “in letter and spirit” to ensure smooth compliance from 2026 onward.

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