ICAI Prescribes Minimum Fee Structure for CPE Programmes for Chartered Accountants
The revised fee schedule standardizes the minimum charges applicable for programmes ranging from two to twelve CPE hours.
ICAI - CPE - CA - Taxscan
ICAI - CPE - CA - Taxscan
The Institute of Chartered Accountants of India (ICAI), through its Continuing Professional Education (CPE) Committee, has issued an advisory prescribing the minimum fee structure for CPE Programmes in both physical and virtual formats, effective October 8, 2025.
According to the circular dated October 14, 2024, the revised fee schedule standardizes the minimum charges applicable for programmes ranging from two to twelve CPE hours. This aims to ensure uniformity and sustainability in conducting such educational sessions across Regional Councils, Branches, and Study Circles.
Under the prescribed structure, the minimum fee for a two-hour CPE Programme has been fixed at ₹100 for both physical and virtual modes (exclusive of applicable taxes). For three to four-hour programmes, the minimum fee is ₹200, with an additional ₹50 per extra hour for virtual programmes.
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The fee rises progressively to ₹1,000 for twelve-hour sessions. The same proportional structure will apply for multi-day CPE events considered as a single programme.
The Committee emphasized that CPE Programmes should be conducted strictly on a self-financing basis, as detailed in the advisory available on the CPE portal. It further clarified that the minimum fee must be charged even for sponsored programmes, aligning with CPE guidelines. Notably, CPE Study Circles and Chapters have been prohibited from accepting sponsorships in any form, whether for venue, lunch, or study material arrangements with auditors required to certify compliance.
Certain exceptions have been outlined for specific programmes, including those:
- ●Conducted on directions from Ministries or Government bodies;
- ●Supported by grants from government or public institutions (e.g., Investor Awareness Programmes);
- ●Organized on CA Day, Yoga Day, or ICAI’s Annual Day;
- ●Held by foreign chapters under memoranda of understanding with local authorities;
- ●Memorial lectures conducted by ICAI’s Regional Councils;
- ●Or other special programmes approved by the CPE Committee or ICAI leadership.
Additionally, CPE Study Circles for Members in Industry may organize programmes without charging participation or membership fees if all related expenses are borne by the company itself.
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