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Monitoring Mechanism for Unstructured Learning Activities for recognising them as Continuing Professional Education (with appropriate CPE Credit hours
The CPE Committee of the Institute of Chartered Accountants of India is contemplating to recognize unstructured learning activities as Continuing Professional Education activities tentatively with effect from 1.1.2006 (after undergoing due process within the policy framework of the Institute). Recently the Committee has formulated a policy document relating to unstructured CPE activities.

The Committee is of the view that monitoring by the Institute of such unstructured learning activities and reporting by members who undergo such unstructured CPE Activities are of paramount importance for recognising such unstructured activities as CPE for our members.

Based on the provisions of the Statement on Continuing Professional Education, the CPE Committee has identified the following as unstructured learning activities:
Reading technical, professional, financial or business literature. It is accepted that general reading of direct and indirect tax, corporate laws press is important and will normally constitute a major part of the CPE undertaken. Credit will only be given for technical articles. It is for the individual to decide to what extent particular items constitute CPE, and to record on a CPE form, those specific items. Mere subscription to a publication does not constitute CPE. It should be recognised that professional journals and magazines, etc., comprise a mix of both general and technical items.
Individual home study (use of audiotapes, videotapes, correspondence courses, computer based learning programmes, etc where there is no interaction with other individuals and no assessments is provided) that are related or relevant to the accountancy profession (where no participation is required).
Comments and views of the members and others concerned are invited on the document as finalized by the CPE Committee more specifically on the following issues:
  1. Other learning activities that could be considered as 'unstructured learning activities'.
  2. Monitoring mechanism by the Institute and its various organs viz. Regional Councils, Branches, Chapters and Study Circles as constituted under, and in terms of, the relevant notifications of the Council.
  3. Reporting, declaration format and contents/coverage in such report by the members of the Institute who are undertaking such unstructured learning activities.
Kindly arrange to send your comments/views to:
Director (CPE)
The Institute of Chartered Accountants of India
Post Box No. 7100
Indraprastha Marg
NEW DELHI - 110002
We will be thankful if the comments/views are sent by email to or

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