Dear Member,

Greetings!!

This is to inform you that the “Statement on Continuing Professional Education, 2023” (available at https://www.icai.org/post/issuance-of-cpe-statement-2023), which became effective from the Calendar Year 2024 onwards, introduced consequential provisions relating to non-compliance with the CPE hours’ requirements applicable to various categories of members on a yearly basis. These provisions have been made applicable from 1st January 2025, in respect of non-compliance arising from the Calendar Year 2024 onwards.

Subsequently, upon review of the CPE compliance data of members (both holding and not holding Certificate of Practice) by the competent authority, it has been decided to extend the last date for complying with the CPE hours’ requirements for the Calendar Year 2025 from 31st December 2025 to 31st March, 2026. This extension is being granted for the benefit of members at large and to avoid any hardship due to non-compliance with the prescribed requirements.

On similar lines, the last date for compliance and filing of Unstructured Learning Activities (ULA) for the Calendar Year 2025 has also been extended till 31st March, 2026.

Further, it may please be noted that, consequent to this extension, the duration of Level I for Calendar year 2025 of the consequential provisions (earlier applicable from 1st January to 30th June, 2026) shall now be applicable from 1st April, 2026 to 30th June, 2026 for the Calendar Year 2025. The subsequent Level II of the consequential provisions for non-compliance with CPE hours’ requirements shall remain unchanged.

For ready reference, the consequential provisions for non-compliance with CPE requirements applicable from the Calendar Year 2024 onwards are available at: https://resource.cdn.icai.org/79152cpe63323.pdf.

It may further be noted that, due to the extension of the last date for compliance of CPE hours’ requirements for the Calendar Year 2025 till 31st March, 2026, the CPE hours earned up to 31st March, 2026 shall be counted towards the Calendar Year 2025 only for those members who have a shortfall of CPE credits for the said year.

However, for members who have already complied with the CPE hours’ requirements for the Calendar Year 2025 as on 31st December 2025, any CPE hours completed during the extended period (1st January, 2026 to 31st March, 2026) shall be credited towards the Calendar Year 2026.

It may also be noted that no further extension would be grated towards completion of CPE Hours either under SLA/ULA. Members are advised to take note of the above and ensure timely compliance with the CPE hours’ requirements for the Calendar Year 2025, latest by 31st March, 2026.

With Kind Regards,

 

Chairman
Vice- Chairman

Continuing Professional Education Committee
The Institute of Chartered Accountants of India 
(Set up by an Act of Parliament)      
'आईसीएआई भवन', ए-29, सेक्टर 62, नोएडा 201309      
'ICAI BHAWAN', A-29, Sector 62, Noida 201309      
वेबसाइट: http://www.icai.org
E-mail : cpeadmin@icai.in