Table of Contents
- Cpe Hours Applicability Is Applied On The Following Four Levels: Cpe Non-compliance Consequence Levels
- Level I: (1st Jan To 30th June – Immediate Next Year) :
- Level Ii: (1st July To 31st Dec—same Next Year):
- Level Iii: (1st Jan To 30th June – Further Year)
- Level Iv: (1st July To 31st Dec – Further Year) :
- Icai Council's Discretion Important Clarifications Is Provided Related To The Cpe Hour Requirement Related To Ca Members:
CPE Hours Applicability is applied on the following four levels: CPE Non-Compliance Consequence Levels
(to be operational w.e.f. 1/1/2025 for non-compliances arising from the calendar year 2024)
Level I: (1st Jan to 30th June – Immediate Next Year) :
- CA Members not completing CPE by 31st Dec are given an extended period till 30th June of the next year. Twice the shortfall must be completed, in addition to current year’s regular CPE hours. Email intimation of shortfall will be sent.
Level II: (1st July to 31st Dec—Same Next Year):
- If still non-compliant after Level I & Non-compliant status shown on ICAI CPE Portal. CA member must still complete twice the shortfall for the calendar year. Non-compliance remains displayed until full compliance.
Level III: (1st Jan to 30th June – Further Year)
- In case CA member If non-compliance continues For COP holders Non-compliance must be disclosed in MEF. List sent to the Professional Development Committee. And an additional 6-month window to complete twice the shortfall.
Level IV: (1st July to 31st Dec – Further Year) :
- If still non-compliant after 1.5 years: For COP Holders Only, Provisional Peer Review Certificate issued. And the final peer review certificate is issued only after compliance. An additional 6-month grace period may be granted. Non-compliance may be referred to Disciplinary Directorate. Good Standing Certificate issuance deferred till compliance.
ICAI Council's Discretion Important Clarifications is provided related to the CPE hour requirement related to CA members:
CPE Non-Compliance Consequence Levels
- CA Members not complying with CPE requirements from Calendar Year 2024 onwards Effective Date: 1st January 2025 and CPE hours requirement not applicable. For non-compliance of year 2023 or earlier
- Sand CPE hours do not apply to non-compliance of the recommended 2+2 hours of Code of Ethics and Standards on Auditing
- No Carry Forward: Excess CPE hours cannot be carried forward.
- ICAI Council may relax guidelines on a case-by-case basis, with reasons recorded in writing.
- Credit Adjustment: If CPE hours are earned in a future year, they are first adjusted against the shortfall of past non-compliant year(s).
- Change in Status: If member status (e.g., COP/Non-COP or age-based exemption) changes, the shortfall must still be met as per the year of non-compliance.
- Online Limit: Only 4 structured CPE hrs in online mode allowed per year. If unused, remaining hours to be completed through physical mode or certificate courses during grace. ULA Submission Deadline: Moved from 31st May to 31st December of the same calendar year.
- CPE Hours Applicability Exemptions/Relaxations in case CA members have permanent and temporary (illness, pregnancy, etc.) to continue. And CA members is can get a temporary exemption in case an extended period starts from 1st Jan of the year after the exemption.
- After Level II, members will be flagged on CPE, Peer Review, and SSP portals. CA Members will receive monthly email updates; compliance status also visible on the CPE dashboard.
