IMPORTANT ADVISORY ON CPE COMPLIANCE & ULA SELF-DECLARATION

(Applicable from 1 January 2023 onwards)

Respected Member,

This is to kindly remind you to submit the Self-Declaration for Unstructured CPE Learning Activities (ULAs) undertaken during the relevant Calendar Year, in accordance with the Continuing Professional Education (CPE) Guidelines issued by the Institute of Chartered Accountants of India (ICAI).

The self-declaration is required to be submitted on or before 31 December 2025 through the ICAI CPE Portal:

🔗 https://www.cpeicai.org

Login Credentials

  • User ID: Membership Number (6 digits)
  • Default Password: cpe + Membership Number

 

Category-wise CPE Requirements (Calendar Year Basis)

1. Members below 60 years of age holding Certificate of Practice (COP)

(excluding members residing abroad)

  • Total CPE Requirement:
    Minimum 40 CPE Credit Hours per Calendar Year
  • Structured Learning:
    Minimum 20 CPE Hours (mandatory)
  • Unstructured Learning (ULAs):
    Up to 20 CPE Hours, at the member’s choice
    (subject to mandatory online self-declaration)
  • Mandatory / Recommendatory Topics:
    • 2 Structured CPE Hours on “Standards on Auditing”
    • 2 Structured CPE Hours on “Code of Ethics”
      (Total 4 Structured CPE Hours – through DLH or Physical mode)
      (Mandatory till CY 2023; Recommendatory from CY 2024 onwards)
  • Mode Restriction:
    Out of the mandatory 20 Structured CPE Hours, only 4 Structured CPE Hours may be completed through online mode (DLH).
    Any excess structured hours earned online beyond the permitted limit shall be treated as Unstructured CPE Hours for compliance purposes.

 

**2. Members below 60 years of age not holding COP

and / or Members residing abroad (whether holding COP or not)**

  • Total CPE Requirement:
    Minimum 20 CPE Credit Hours per Calendar Year
  • Mode:
    May be completed through Structured or Unstructured Learning, at the member’s choice.
  • ULA Declaration:
    Mandatory wherever Unstructured Learning is claimed.

Note: There is no requirement of 40 hours for members in industry / service or other non-COP members.

 

3. Members aged 60 years & above holding Certificate of Practice

  • Total CPE Requirement:
    Minimum 30 CPE Credit Hours per Calendar Year
  • Mode:
    Structured or Unstructured Learning, at the member’s choice.
  • ULA Declaration:
    Mandatory wherever Unstructured Learning is claimed.

 

4. Members Exempt from CPE Requirement

A. Automatic / Permanent Exemptions

  • First-year members (year of admission only)
  • Members aged 60 years & above not holding COP
  • Judges of Supreme Court / High Courts / District Courts / Tribunals
  • Members of Parliament / MLAs / MLCs
  • Governors of States
  • Central & State Civil Services
  • Judicial Officers
  • Members in Military Service
  • Entrepreneurs engaged in manufacturing business (other than professional services)

B. Temporary Exemptions

  • Female members (one calendar year) on grounds of pregnancy
  • Members with permanent physical disability of 40% or more
  • Members suffering from prolonged critical illness or disability
    (Subject to CPED approval and supported by prescribed medical certificates)

 

Unstructured Learning Activities (ULA) – Important Compliance Point

  • Credits for ULAs are not auto-captured in the system.
  • Non-submission of self-declaration = Non-compliance, even if learning activities were actually undertaken.
  • Members must ensure timely online declaration to claim ULA credits.

 

CPE Block Concept – Clarification

  • ICAI presently follows Calendar Year-wise CPE compliance.
  • Members must meet the applicable annual minimum CPE requirement based on their category.
  • Any shortfall in a particular calendar year may attract regulatory consequences, irrespective of learning undertaken in other years.

 

Consequences of Non-Compliance

Failure to:

  • Complete the prescribed CPE hours, and/or
  • Submit the ULA self-declaration within the stipulated time

may result in:

  • Levy of penalty as prescribed by ICAI
  • Inclusion of the member’s name in the list of non-compliant members
  • Restriction on professional opportunities, including:
    • Empanelment for audits and assignments
    • Appointment as examiner, faculty, or resource person
    • Consideration for ICAI committees, panels, and other professional roles
  • Further action in case of continued or repeated default

 

Advisory

Members are strongly advised to:

  • Verify their exact applicable CPE requirement by logging into the CPE portal, and
  • Complete the self-declaration well before 31 December 2025 to avoid last-minute technical issues.

Timely compliance will ensure uninterrupted professional standing and eligibility for ICAI-related professional opportunities.