ICMAI CPE Requirements 2026: 30 Hours for Practising Members

The Institute of Cost Accountants of India requires members who hold a certificate of practice to complete 30 hours of continuing professional education each year, at least 20 of them structured, under its CPE Guidelines 2024. CoP holders aged 65 and over need 15 hours with at least 10 structured, and members not in practice are recommended to complete 15, again with at least 10 structured. The year runs from 1 April to 31 March, and excess hours cannot be carried forward. The Institute has since published newer documents that we could not retrieve, so this guide uses the version that we could read and tells you where to check. For another Indian body, see our ICAI India CPE guide.

At a glance

Who must comply

Paragraph 3.2 of the guidelines makes compliance mandatory for members in practice, meaning those who hold a certificate of practice. For other members the rule is a recommendation. CoP holders confirm that they have met the minimum CPE hours when they renew their membership and certificate of practice, which is the practical deadline in each year.

Hours and structured credit

Annexure A sets the annual hours by category. A CoP holder under 65 needs 30 hours with at least 20 structured; a CoP holder aged 65 or over needs 15 with at least 10 structured, starting in the year after they turn 65; a member not in practice is recommended to complete 15 with at least 10 structured. The balance beyond the structured minimum can be structured or unstructured, at the member's choice. Structured programmes include approved physical programmes and online webinars or e-learning, but the guidelines state that mere registration for a webinar is not sufficient.

Dates and carry-forward

The CPE year runs from 1 April to 31 March, and the guidelines took effect on 1 April 2024. Annexure A states that no carry forward is allowed for excess credit hours from one year to the next, so extra hours in 2026-27 will not help in 2027-28.

Exemptions

The guidelines exempt members in their first year of membership, members with a permanent disability of not less than 40% certified by a government authority or with prolonged incapacity, female members for one year for pregnancy or maternity covering up to two children, certain officeholders and employees such as legislators, the judiciary, civil servants, employees of regulatory and statutory bodies and the armed forces, and members residing overseas for at least six months. The CPE Committee can grant full or partial exemption case by case, and CoP holders are exempt for their first year or part of a year.

Records and consequences

The Institute keeps an official record, and members can see it in the Members' Section, while also keeping their own records for verification. Claims for programmes missed from the record must be made within 90 days of the programme. For non-compliance the Council may impose penal action, which it announces in advance, and may act under the Cost Accountants Act 1959 and Regulations.

What we could not confirm

The Institute's index page lists newer documents: a set of CPE guidelines apparently dated June 2026 and an amendment apparently dated April 2026. We could not retrieve either, so figures here may have changed. The Institute's extension notices for certificate-of-practice renewal were also not retrievable. An earlier March 2024 text appears to include a minimum of physical-mode hours, whereas the October 2025 text we read sets no cap on physical or online hours; read Annexure A in the current version before you rely on either.

Planning

If you hold a certificate of practice, plan the 20 structured hours first and spread them through the year, because a webinar is credited only if you attend it. Keep a log; our CPE tracking log template works for ICMAI, and our professional body CPD and CPE requirements compared compares requirements across bodies.

Frequently asked questions

How many CPE hours does ICMAI require?

30 hours a year for certificate-of-practice holders under 65, with at least 20 structured; 15 for those 65 and over or not in practice.

Is CPE mandatory for members not in practice?

The guidelines make it mandatory for members in practice and recommended for others.

Can I carry hours forward?

No. Annexure A says no carry forward is allowed for excess credit hours.

Does a webinar count?

Only if you attend it; the guidelines say mere registration is not sufficient.

Have the guidelines changed?

The Institute lists newer 2026 documents that we could not read, so check the current version.

Finding courses that count

Learnsignal publishes accounting, tax, audit, ethics and finance courses in its CPD and CPE library. Before you pay for any course, check the awarding body's own rules on what it accepts, and keep the certificate and the course details. Confirm the current guidelines with the Institute before you plan your year.

Source: ICMAI Guidelines for Members under Continuing Professional Education 2024 (version updated 1 October 2025) and ICMAI CPE page (icmai.in), checked October 2026.