New CPE Guidelines by ICAI: Revised CPE Hour Requirements for Calendar Year 2026 Onwards

New CPE Guidelines by ICAI: Revised CPE Hour Requirements for Calendar Year 2026 Onwards

The Institute of Chartered Accountants of india (ICAI) recently issued a revised Continuing Professional Education (CPE) hours requirement for members for each calendar year from calendar year 2026 onwards.

CPE Hours Requirements

ICAI added that from January 1, 2026, the following are the revised CPE Hours Requirements for Members for each Calendar Year:

1. Age 60 to below 70 years: Total 30 CPE hours (20 hours structured/unstructured + 10 hours structured only).

2. Age 70 to below 80 years: Total 20 CPE hours (structured or unstructured, your choice).

3. Age 80 years and above: Total 10 CPE hours (structured or unstructured, your choice).

Cut-off Date for Age-Based CPE Requirement Exemptions

A single date will be used to decide a member’s age for the whole year. If a member turns 60, 70, or 80 anytime between 1st January and 31st December, their CPE requirements will be based on the age they have reached by that cut-off date.

For more information, refer to the official PDF: