ICSI CPE Requirements 2026: 20 Credits a Year for Members

Members of the Institute of Company Secretaries of India must secure 20 continuing professional education credits in each year running from 1 April to 31 March, according to the ICSI (Continuous Professional Education) Guidelines in their revised form. Unstructured credits are capped at 12 a year, so at least 8 must be structured. The revised guidelines take effect on 1 April 2026, which means the current year is the first under the new text. They introduce a carry-forward of excess structured credits and a rule that a structured shortfall is doubled in the next year. This guide summarises the rule and flags the contradictions we found between official sources. For comparison with another Indian body, see our ICAI India CPE guide.

At a glance

What the guidelines require

The guidelines apply to all members of the Institute, whether in practice or not, and the requirement is 20 credits a year, not hours. A credit is earned by attending approved programmes, and ICSI counts attendance by marking you in at the start and end of each event, so partial attendance earns nothing. Credits are visible on the ICSI member portal, and you can request missing credits by email to the CPE team.

Structured and unstructured credits

Unstructured credits, such as reading, research or some virtual participation, are capped at 12 a year. That leaves at least 8 structured credits, although all 20 can be structured. Virtual attendance earns credit only at specified programmes, or as unstructured credit at hybrid events, so check the programme notice before you register.

Carry-forward and the doubling rule

Under the revised guidelines, a member who has completed the full 20 credits in a year can carry forward excess structured credits of up to 8, or up to 4 for members over 60. The reverse also applies. If you finish the year short of structured credits, the remaining shortfall is doubled and added to the next year's mandate: a 4-credit shortfall means 28 credits due the following year. ICSI's FAQ says the doubled requirement is limited to 8 structured credits; the guidelines are less explicit. Failure to meet the mandatory credits may also lead to disciplinary action under the Company Secretaries Act 1980, the 1982 Regulations and the Code of Conduct.

Age, exemptions and special cases

Members aged 60 or over who are in company secretary employment or hold a certificate of practice need only 50% of the requirement from the year after they turn 60. Members who turn 60 during a year and are neither in employment as company secretaries nor in practice are exempt. The year in which you become a member is exempt. Members of Parliament, the judiciary, civil servants, employees of regulators and statutory bodies and the armed forces are also exempt, and the Council can grant relief for maternity, medical emergency or disablement. Members living overseas can take all their credits electronically and file a yearly declaration.

Reporting

We did not find a submission deadline in the guidelines. Credits accrue through attendance records, and claims for exemption need a declaration with evidence at the time of renewal of membership. Peer review does not set a credit requirement, but the peer review manual asks whether a practice unit follows the CPE guidelines and keeps CPE records.

A contradiction to be aware of

An older ICSI web page, dating from the 2008 scheme, shows 12 programme credit hours a year or 40 over three years, mandatory for practising members only. That conflicts with the 20-credit annual rule for all members and appears to be a legacy page, though we found no official statement withdrawing it. The original 2019 guidelines also said no carry-forward was allowed; the revised text replaced that. Use the revised guidelines and the FAQ, and confirm with ICSI.

Planning your year

Plan the 8 structured credits first, then add unstructured learning. Because shortfalls are doubled, falling short of structured credits is costly. Keep a log (our CPE tracking log template works for ICSI) and compare the Indian regime with the ones in our professional body CPD and CPE requirements compared.

Frequently asked questions

How many CPE credits does ICSI require?

20 credits a year from 1 April to 31 March.

How many can be unstructured?

No more than 12 a year, so at least 8 must be structured.

Can I carry credits forward?

Yes under the revised guidelines: up to 8 excess structured credits, or 4 for members over 60, if the full 20 credits are complete.

What happens if I fall short?

A structured shortfall is doubled and added to the next year's requirement, and disciplinary action is possible.

Do members in practice have a different rule?

Not in the revised guidelines we read: the same 20 credits apply whether or not you are in practice.

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 ICSI before you plan your year.

Source: ICSI (Continuous Professional Education) Guidelines 2019 as revised (effective 1 April 2026), ICSI CPE FAQs and Peer Review Manual (icsi.edu), checked October 2026.