ICAI CPE Requirements 2026: Hours by Age and COP Status

Chartered accountants who are members of the Institute of Chartered Accountants of India (ICAI) must meet continuing professional education (CPE) hours each calendar year. The requirement depends on age and whether you hold a Certificate of Practice (COP): a member under 60 with a COP needs 40 hours a year, of which 20 must be structured. This guide sets out the ICAI CPE FAQs, which the Institute updated on 22 May 2026, including the new mandatory topics from 2026, the limit on digital learning hours, the self-declaration deadline and the exemptions. For background on the qualification see our explainer on the ICAI Chartered Accountant qualification.

ICAI CPE hours by member category

The ICAI treats a member who reaches 59 years 364 days, 69 years 364 days or 79 years 364 days during a calendar year as having reached 60, 70 or 80 that year, so check which row applies in your birthday year.

Structured and unstructured hours

Structured CPE is credited when the programme organising unit uploads event attendance. Unstructured CPE is claimed through a self-declaration on the CPE Portal, and the self-declaration must be submitted on or before 31 December of the calendar year. Physical structured hours always count as structured. The FAQs also set a cap on digital learning: a maximum of 4 CPE hours per calendar year is allowed through DLH (the abbreviation the FAQs use for the digital learning route), and structured hours from DLH beyond this are counted as unstructured. Members under 60 holding a COP may complete 4 of their 20 mandatory structured hours online via DLH. The 60-to-70 group can complete all 10 structured hours through DLH videos or physical mode.

New mandatory topics from 2026

From 2026 the ICAI requires one structured hour each on Standards on Auditing, the Code of Ethics and Digital Technology, three in total. This applies to members under 60 with a COP and to the 60-to-70 group, and the hours may be completed through DLH videos or in physical mode during the year. Check with the ICAI how these three hours fit within your structured hours, and plan them early.

Changes in COP status during the year

If you surrender your COP on or before 30 June, the non-COP requirement applies for that year; obtaining a COP on or before 30 June brings the COP requirement. Changes from 1 July to 31 December have the opposite effect. If you obtain and surrender a COP in the same year, a 183-day rule applies, counting the day you obtain it but not the day you surrender it.

Exemptions

You are exempt for the calendar year in which you first obtain ICAI membership. Permanent exemptions include members aged 60 and above without a COP, judges of the Supreme Court, High Courts, District Courts and Tribunals, members of Parliament and legislatures, state governors, members of central and state civil services, judicial officers and military service members. Temporary exemptions include one calendar year for female members for pregnancy or termination of pregnancy, physical disability of 40 percent or more (case by case), and prolonged critical illness. From 1 January 2026, medical exemptions are applied through self-declaration with supporting documents rather than through a Branch or Regional Council Chairman. If you generated a Unique Document Identification Number (UDIN) in an exempt year, the FAQs require at least 10 hours of learning activities for that exempted period.

If you fell short in 2025

The 2025 declaration window has closed. The FAQs say members have to complete twice the 2025 shortfall and declare it under the year 2026. For example, a member who was 10 hours short for 2025 would complete 20 additional hours in 2026 on top of the 2026 requirement. Check the CPE Portal for the exact figure that applies to you.

Using the CPE Portal

You log in with your six-digit membership number, with leading zeros, and a password, and the FAQs say passwords are reset using the date of enrolment. Check your structured hours after each event, since credit depends on the organiser uploading attendance.

Frequently asked questions

How many CPE hours do ICAI members need?

40 hours a year for a member under 60 holding a COP, with 20 structured; other categories need 10 to 30 hours or are exempt.

What is the deadline for unstructured hours?

The self-declaration must be submitted on or before 31 December of the calendar year.

Is there a limit on online structured hours?

A maximum of 4 CPE hours a year through DLH counts as structured; excess counts as unstructured.

How is CPE different from CPD?

The terms overlap. See CPE versus CPD.

Finding CPE with Learnsignal

Learnsignal publishes accounting, tax, audit and ethics learning in its CPD and CPE library. Whether a course counts as structured ICAI CPE depends on the organiser uploading attendance, so check with the ICAI before relying on any provider.

Source: ICAI CPE FAQs (updated 22 May 2026), checked October 2026.