CPE Hours Requirements (Revised) for Chartered Accountants for the Calendar Year 2026 - ICAI
Revised CPE Hours Requirements for Members for each Calendar Year from Calendar year 2026 onwards

Revised CPE Hours Requirements for Members for each Calendar Year from Calendar year 2026 onwards

W.e.f. 1.1.2026, following are the revised CPE Hours Requirements for Members for each Calendar Year (the new slabs introduced have been highlighted in Bold) :-

CategoryHolding COPCPE Hours Requirements
Members aged less than 60 YearsYesTotal 40 CPE Hours
(a) 20 structured CPE hours
(b) 20 structured/unstructured CPE Hours as per Member’s choice
Members aged less than 60 Years and Residing AbroadYes/No20    CPE     hours    (either    structured        or unstructured) (As per Member’s choice)
Members aged 60 years and above but less than 70 YearsYesTotal 30 CPE Hours
(a) 20 CPE hours structured/ unstructured (As per Member’s choice)
(b) 10 CPE Hours (Structured through Physical Mode/DLH Structured Videos)
Members aged 70 years and above but less than 80 YearsYes20    CPE     hours    (either    structured        or unstructured) (As per Member’s choice)
Members aged 80 years and aboveYes10    CPE     hours    (either    structured        or unstructured) (As per Member’s choice)
Members aged less than 60 YearsNoTotal    20   CPE   hours   (either          structured/ unstructured) (As per Member’s choice)
Members aged 60 Years and aboveNoExempted

Further, with regard to cut off date, the Council approved as under:-

  • Cut-off Date for Age-Based CPE Requirement Exemptions:

To fix a uniform cut-off date for calculating the age of members attaining 60, 70, or 80 years during a calendar year (i.e., between 1st January and 31st December). Accordingly, members shall be required to fulfil the CPE hour requirements applicable to the age bracket corresponding to the age attained as on the cut-off date.

For example– A member who completes the age of 59 years and 364 days, 69 years and 364 days, or 79 years and 364 days at any time during the calendar year shall be considered to have attained the age of 60, 70, or 80 years, respectively, in that year and shall be required to comply with the CPE requirements applicable to that age group.

You are requested to take note of the above decision in letter and spirit.

Tax Concept is a dedicated team of financial writers, legal analysts, and tax professionals committed to breaking down complex Indian corporate updates. From real-time GST amendments and crucial Income...