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Mandatory Compliance of CPE Hours for the Calendar Year 2024—ICAI Circular Key Highlights.
- The last date to complete and claim CPE hours (structured/unstructured) for the calendar year 2024 is 31st December 2024. Non-compliance will trigger consequential provisions starting 1st January 2025, including public display of default status, disclosure in MEF, and referral to the Disciplinary Directorate if unresolved by 31st Dec 2026.
- Members holding COP and below 60 years must complete 20 structured CPE hours annually, of which 4 hours can be in virtual mode. The deadline for self-declaration for unstructured learning activities is also 31st December 2024. For complete guidelines and access to
- Revised CPE Requirements from 1st Jan 2023
- Statement on Continuing Professional Education 2023
- Advisory on Structured/Unstructured Learning
- Digital Learning Hub for Structured CPE
- This is right—timely completion of CPE hours is essential to maintain compliance and avoid progressively serious consequences. Ca members must avoid unnecessary hassle—complete your Continuing Professional Education hours for 2024 by 31st Dec 2024. Missing this deadline escalates the issue across four levels and can lead to disciplinary action or professional limitations (like not receiving a final Peer Review Certificate). Here's a simplified summary provided, focusing on timely completion of CPE hours for the calendar year 2024:
- Level I: 1st Jan 2025 – 30th June 2025 : If Continuing Professional Education hours for 2024 are incomplete by 31st Dec 2024, CA member will be notified. Continuing Professional Education) hours must complete twice the shortfall by 30th June 2025, along with 2025's CPE hours.
- Level II: 1st July 2025 – 31st Dec 2025: If not complied by 30th June 2025: Ca Member will be shown as non-compliant on ICAI’s Continuing Professional Education Portal. Continuing Professional Education) hours Must complete twice the shortfall by 31st Dec 2025.
- Level III: 1st Jan 2026 – 30th June 2026 : Non-compliance must be disclosed in the Multipurpose Empanelment Form (MEF) if holding COP. And Shared with Professional Development Committee (PDC). Still must complete shortfall by 30th June 2026.
- Level IV: 1st July 2026–31st Dec 2026 : Only a provisional Peer Review Certificate is issued to individuals or firms with any partner non-compliant for 2024. Final chance to complete twice the shortfall by 31st Dec 2026.
- Final Action if Still Non-Compliant: If still non-compliant by 31st Dec 2026, the matter may be referred to the Disciplinary Directorate of ICAI for further action. Members can check their CPE status at www.cpeicai.org using their 6-digit CA membership No.
- ICAI shared the reminder from the CPE Committee of ICAI to complete your pending CPE hours for the calendar year 2024 by 30th June 2025, under Level I of the consequential provisions introduced through the CPE Statement, 2023.
- The original deadline of 31st December 2024 was extended to 28th February 2025, and now members at Level I are allowed a final compliance window up to 30th June 2025. As per Level I Consequential Provisions, members must complete Double the shortfall in CPE hours for 2024 and PLUS Their regular CPE hours requirement for 2025 and No further extension shall be granted for CPE compliance related to the 2024 Calendar Year.
Non-Compliance Beyond June 30, 2025 – Level II Consequences:
- Non-Compliance Beyond June 30, 2025—Level II Consequences: Members still non-compliant after June 30, 2025 will be escalated to Level II. Their non-compliant status will be publicly visible on the CPE Portal from 1st July 2025 onward and will remain until full compliance is achieved. ð Illustration of Levels – Page 4
- What CA members Should Do Now: they go to Login to the ICAI CPE Portal using your 6-digit CA membership number. Review your CPE status for 2024. Complete any pending structured/unstructured hours. And If already compliant, kindly disregard this message and share the reminder with your peers. For assistance or discrepancies, contact: cpeadmin@icai.in