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The Institute has been receiving queries from members of the Institute abroad regarding the applicability of CPE requirements and the modus operandi to enable them to meet such requirements.

This announcement is being released as a guidance to them:


Applicability of the Statement on CPE

  1. All members in practice, except those referred to in para 3 below, are required to obtain to their credit a minimum of 15 hours during the calendar year 2004 and 20 hours during the calendar year 2005.

  2. The Effective Date of Mandatory CPE to all members in service in industry, or engaged otherwise than in practice has been postponed from 1.1.2005 to 1.1.2006.

  3. The requirement for the members as given in paras 1 and 2 above shall not apply to:

    1. A member who has attained the age of 60 years w.e.f. 1.1.2005.

    2. A member, for the year during which he gets his membership for the first time.

    3. A member or class of members to whom the CPEC or its sub-committee(s) may in their absolute discretion grant full/partial exemption either specific/general, on account of facts and circumstances of the case which in their opinion prevent such person(s) from compliance with the requirements of CPE as given in this Statement.


Members abroad can meet the CPE requirements of ICAI by adopting any one or more of the following modus operandi:

  1. Attend CPE programmes organised by the Institute, Committees of the Institute. For details of such programmes visit the Institute's website at

  2. Attend programmes organised by Regional Councils/Branches/CPE Study Circles/CPE Chapters in India coinciding with their visit to India for professional/personal work.

  3. Attend CPE programmes by Chapters of the Institute abroad.

  4. Attend (only) CPE programmes of IFAC / CAPA / SAFA Member Bodies abroad. The CPE Committee on a case-to-case basis will decide the exact number of CPE Credit. Submit the following details either individually or collectively to the Secretariat of the CPE Committee at The Institute of Chartered Accountants of India, Post Box No. 7100, Indraprastha Marg, New Delhi - 110 002

    1. Duly attested/verified proof of attending the CPE Programme

    2. Copy of the background material circulated in the Programme

    3. Membership number and name as per Institute's records.

    For details about the CPE programmes of IFAC / CAPA / SAFA Member Bodies abroad, please visit their respective websites.

CPE participation certificates:

As of now, CPE participation certificates for programmes falling under category (iii) and (iv) will be issued only by the CPEC Secretariat. For CPE programmes conducted by Chapters abroad, members have to collect the certificates (which are issued by CPEC Secretariat) from the respective Chapters abroad. For category (iv), the CPE Participation Certificates will be issued directly to the members concerned.

If you have any queries in this regard, please get in touch with the Secretariat of CPEC at

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