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CPE DOCUMENTATION

2.A.

Introduction

2.A.01

The Statement on Continuing Professional Education issued by the Institute requires that the Continuing Professional Education Committee (CPEC) shall issue directions and other instruments from time to time to enable program designers, developers and organisers as well as all other persons connected with Continuing Professional Education (CPE) activities at Programme Organizing Units (POUs) level as defined in the Statement on CPE, to discharge their responsibilities.

2.A.02

This Advisory is meant as a guidance and direction to POUs to maintain appropriate records of programs organised by them, of participation in those programs, and post-program follow up as may be directed by the CPEC from time to time.

2.A.03

The documentation and other procedures described in this Advisory can be followed either through manual records or through computerised records. In either case, the basic information to be recorded and provided will not vary. As far as the computerised mode is concerned, the program software that will be circulated and made available to all Regional Councils and Branches has the option of sending the data by E-mail. In case of non-availability or failure of e-mail connection, the data may be copied on floppy disk(s), which along with one extra backup copy have to be sent to both the Regional Councils as well as to CPE Directorate at New Delhi.

2.A.04

Difficulties with the procedure or continuing difficulties with the software are to be reported immediately to the member incharge of CPE of the Regional Council who will have the responsibility to bring the same to the notice of the Chairman of the CPEC at Headquarters or Director (CPE) at Headquarters if the problem cannot be solved at the Regional Council level.

2.A.05

It is emphasised that Program Organising Units must follow the directions embodied in the CPE Statement.

2.B.

Documentation with regard to Programs as per CPE Calendar

2.B.01

During the first quarter of every calendar year, the CPE Committee announces the CPE Calendar for the immediately following financial year. The CPE calendar is divided into two parts:

Obligatory Topics ^$
Optional Topics

$ CPE Programme Organising Units (POUs) with more than one thousand members of the Institute should conduct at least 2 topics from the Obligatory Topics and Optional Topics in each quarter. POUs with less than one thousand members of the Institute should conduct at least 1 topic from the Obligatory Topics and Optional Topics in each quarter.

2.B.02

As soon as possible after receipt of the CPE Calendar, the POUs are required to hold a meeting to schedule their programs and also to identify the learning objectives for each program. The record of that meeting, in summary form must be sent to the Regional Council with a copy to CPE Directorate at Headquarters on or before 31st March of each year. This summary format is annexed to this document as Form B.02.

2.B.03

POUs must maintain records with respect to every program that they conduct. The records that are to be maintained in this regard are:

Program details including estimated costs and surplus as per Form B.03-A.1 and Form B.03-A.2. Form B.03-A.2has to be submitted to the controlling body within 30 days from the date of the CPE Programme.
Attendance records as per Form B.03-B.
Feedback from participants as per B.03-C

2.B.04

For the sake of re-emphasis, the relevant clauses of the CPE statement are reproduced below:

Para 7.2 -Every POU shall prepare a detailed record of attendance of members at the conclusion of every program and shall take prescribed steps to report the CPEC to enable updation of the master database, which shall be maintained by the CPED. The CPED shall be responsible for the maintenance of the master database in an appropriate manner.
Para 10.3 - (Para 7.2) above details the obligation to maintain records in regard to programs. Records shall be maintained scrupulously by the POU with regard to every program that they conduct. As soon as possible after the issuance of this Statement, the CPEC shall issue appropriate advisories in regard to the prescribed methods for the maintenance of records. It should also be noted that the obligation to maintain program records etc. are not in any way diluted for any POU, notwithstanding its format hierarchical status.

2.B.05

For programs on topics that are not included in the CPE calendar, as well as Seminars, Conferences etc on multiple subjects, pre-approval of the CPE Committee must be sought in Form B.05 annexed.

2.B.06

In regard to issuance of Certificates, as the CPE Statement makes it clear, Branches and Regional Councils, in addition to the Central Committees are only allowed to issue them. Certificates are to be issued in Form B.06 annexed. Signatories to the Certificate / Record of Participation must be:

2.B.06.01

For CPE programmes which are conducted by the Central Council of the Institute

President of the Institute, Vice-President of the Institute, Secretary of ICAI, Chairman of CPE Committee, Director (CPE) or any other person authorised by Chairman of CPE Committee, Director (CPE).

2.B.06.02

For CPE Programmes, which are conducted by Central Committees of the Institute level -

Chairman of the Committee and Secretary of the Committee, which conducts the programme.

2.B.06.03

For CPE Programmes, which are conducted at Regional Council level -

Chairman of the Regional Council or Vice-Chairman of the Regional Council or Chairman of the Regional CPE Committee and Regional head or one official designated by him (not below the rank of Asstt. Secretary).

2.B.06.04

For CPE Programmes that are conducted at Branch level-

Chairman of the Branch and Secretary or any other member of the Branch Managing Committee as authorised by the Branch Managing Committee.

2.B.07

After every program, copies of the material distributed in the programme - preferably soft copies in CDs (excluding CPE background material published by the Institute) - are to be sent to CPE Committee under cover of Form B.07.

2.B.08

Periodic reports are to be submitted in Form B.08.

2.C.

Other documentation

2.C.01

Regional Councils are entrusted with task of monitoring of CPE activities in their Regions. Similarly, Branches are also entrusted with task of monitoring of CPE activities being conducted by Study Circles. Formats for reports on such monitoring are given in Form C.01-A for Regional Councils and Form C.01-B for Branches.

2.C.02

CPE Records of members of Study Circles are to be maintained by Regional Councils or Branches under whose geographical jurisdiction the concerned Study Circle functions. For this purpose, Form C.02 must be filled in by the Convenor of the CPE Chapter / Study Circle and must be endorsed by a member of the Branch Managing Committee as may be designated by the Branch Managing Committee or in the case of a Regional Council, by a designated member of the Regional Council.

2.C.03

Individual members, seeking credit of CPE hours as may be permissible under the CPE Statement, must do so in Form C.03.

2.D.

Obligation for Production of Records under clause 7.3 of the Statement

2.D.01

At the time of paying the annual membership fees a member who obliged to undertake CPE as per Statement on Continuing Professional Education will be required to confirm that he had completed the minimum annual requirement of CPE credits. Members have to sign a confirmation given as Form D.01 for this purpose. (The said confirmation is being recommended to be included in the Annual Membership Renewal form upon approval by the Executive Committee).

2.D.02

At the time of paying the annual membership fees of a year immediately following a triennial (Block of Three Years) a member who obliged to undertake CPE as per Statement on Continuing Professional Education will additionally required to make a declaration in respect of that particular triennium that he had undertaken the required minimum of CPE credit for the triennium. Members have to sign a declaration given as Form D.02 for this purpose. (The said declaration is being recommended to be included in the Annual Membership Renewal form upon approval by the Executive Committee).

2.D.03

A member has to submit the records in this regard for inspection as and when required by the Institute.

2.D.04

All the Regional Offices have to submit an annual report to the CPE Directorate about the members who didn't comply with the requirements of the CPE. The CPE Directorate will place the consolidated report based on the reports submitted by all the Regional Councils before CPE Committee, which will place the same before the Council to take appropriate action in this regard.

2.D.05

The annual report as required under point D.04 above should be submitted on or before 31st March of the immediately following year.

2.E

Concluding Remarks

2.E.01

The forms as enclosed will not be sent in multiple bodies to the POUs. POUs are required to develop the formats on a computer, and to the extent possible, e-mail the completed forms to the CPE Directorate. Sending of forms in hard copy is to be avoided as much as possible. The relevant e-mail address for this purpose is cpeadmin@icai.org.

2.F

Effective Date

This advisory will become effective from 1st July 2003.

Form B.02
Format for Summary Schedule of CPE Programmes for the calendar year ____________________________
Name of the POU :
Unique Area Code No. :
Total No. of members in POU :
Total No. of members (in practice) in POU :
Programmes actually held during the first quarter (January - March ________)

S.No.	CPE Programmes conducted	Dates	Indicate whether the topic is obligatory or optional as per the CPE Calendar	CPE Credit hours granted

Programmes proposed to be held during the remaining three quarters of the calendar year (April - December________) as well as the first quarter of the next calendar year (Jan-Mart_______)

S.No.	CPE Programmes proposed to be conducted	Tentative Month/ Dates	Indicate whether the topic is obligatory or optional as per the CPE Calendar	Proposed CPE Credit hours

Form B.03.A.1
Name of the POU :
Unique Area Code No. :
Format for Budgeted Financial Details of CPE Programmes
Budgeted Financial Details in respect of ______________________________________ (Details of the CPE Programme)*

Expenditure	Budgeted Rs.	Revenue	Budgeted Rs.
Honorarium to Faculty Members		Participation Fees
Venue Charges		Sponsorships
Refreshment Expenses		Other incomes (with details)
Rent for Training Equipments
Programme Kits
Travel Cost Outstation/Local
Other Expenses (with details)
Surplus		Deficit (if any)

Form B.03.A.2
Name of the POU :
Unique Area Code No. :
Format for Financial Details of CPE Programmes
Financial Details in respect of ______________________________________ (Details of the CPE Programme)*

Expenditure	Budgeted Rs.	Actual Rs.	Revenue	Budgeted Rs.	Actual Rs.
Honorarium to Faculty Members			Participation Fees
Venue Charges			Sponsorships
Refreshment Expenses			Other incomes (with details)
Rent for Training Equipments
Programme Kits
Travel Cost Outstation/Local
Other Expenses (with details)
Surplus			Deficit (if any)

Form B.03-B
Format for CPE Attendance Record ^$
Name of the POU:
Unique Area Code No. :
Details of the programme:
Date:
Topic:	Time:
CPE Credit _____________________ Hours
$ e POUs can circulate pre-printed attendance slips (which may be signed and submitted to the POUs by the participants) along with the CPE Programme kits.

Form B.03.C
Format for Feed back for CPE Programmes
Name of the POU:
Unique Area Code No. :
Details of the Programme
Title of the Programme
Date and Timings
CPE Credit ____ Hours.

1.	Your experience in the profession ^@
	a)	Less than 5 Years
	b)	More than 5 but less than 10 Years
	c)	More than 10 Years
2.	What were your immediate expectations before attending the CPE programme?
	i	A refresher for enrichment of knowledge
	ii	Shall be of a routine one which you were bound by the profession
	iii	An occasion to meet your fellow members and share your experience
	iv	Meet resource persons and get to know their expertise relating to your field
	v	Shall not be in any useful to your job career

3.	Please indicate your assessment of the following aspects of the programme :
	(i)	Programme Design	Excellent	Good	Moderate	Poor
	(ii)	Reading Material	Excellent	Good	Moderate	Poor
	(iii)	Academic Content	Excellent	Good	Moderate	Poor

4.	How were the arrangements made by the POU for the CPE programme?
	i	Meticulous and Excellent
	ii	Good
	iii	Satisfactory but average
	iv	Need to be improved
	v	Other comments, if any.
@ Kindly put tick marks wherever boxes have been provided.

5.	In your opinion, was the CPE programme too tight scheduled?
	a) Yes		b) No

6.	After attending the training programme, do you feel that you have been
	i	Enriched with knowledge and highly motivated
	ii	Enriched with knowledge only
	iii	No enrichment and mere attendance for the programme
	iv	Desired that training programme be given at initial years and not in late years job.
7.	Having been through this programme please give your suggestions for improvements of the future programme(s).
	(ii)
	(iii)

8. Kindly indicate how effective were the following sessions/topics to you
Sr.No	Topic	Faculty	Excellent	Very Good	Good	Fair
1.
2.
3.
4.
Name, membership number and address: (Optional)

Form B.05

Format for Pre-approval for CPE Progammes that are not covered under CPE Calendar

Name of the POU:

Unique Area Code No. :

To

The Director (CPE)
CPE Directorate of ICAI
IP Marg,
New Delhi.

Dear Sir,

Sub: Request for CPE Credit for non-CPE Calendar programme

We are organising a CPE Programme, topics covered in which, are not covered in the CPE Calendar intimated to us.
The details of the programmes are as under:

Title

Date(s)

Topics to be covered and duration of the Technical Sessions

Details of learning objectives, programme design, learning technology, sources of background materials

Name of the faculty and brief profile

No. of CPE credit hours requested for

We undertake:

To strictly adhere to the proposals given above.
To announce the CPE credit only upon receipt of the confirmation from the CPE Directorate in this regard.

We request you to kindly arrange to intimate the applicable CPE Credit hours for the members of our Institute who will be attending the above programme.

Thanking you,

Yours faithfully,

Signature __________
(Name of the Office Bearer / Officer)

Form B.06

Format for Certificate of Participation in the CPE Programmes

THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA
INDRAPRASTHA MARG, NEW DELHI - 110 002
RECORD OF PARTICIPATION

SERIAL NO : CPE/W/NO ____

DATE :

WE ARE PLEASED TO RECORD THE

_________________
(NAME OF PARTICIPANT)

_____________
(MEMBERSHIP NO)

HAS ATTENDED THE SEMINAR/COURSE ON

____________________
( SEMINAR/COURSE TITLE )

______
( HELD AT )

__________
( HELD ON/BETWEEN )

_____________
( ORGN / BETWEEN )

THE CPE CREDIT FOR THIS PROGRAMME ____________HRS.

PLACE : ________

______________
CHAIRMAN

Form B.07

Format for sending copies* of materials distributed in the CPE Programmes (Preferably by e-mail)

The Director (CPE)
CPE Directorate of ICAI
IP Marg,
New Delhi.

Dear Sir,

Sub: Copies of materials (preferably softcopies in CDs) distributed in the CPE Programmes

We are pleased to send herewith copies of the materials distributed in the CPE Programmes organised by our Regional Council/Branch details of which are as under:

Title of the CPE Programme
Date(s)
Timings
CPE Credit Granted
No. of participants attended
No. of members participated

S.No.	Topic	Name of the softcopy
1)
2)
3)
4)
Kindly acknowledge receipt.
Thanking you,
Yours faithfully,
Signature___________________ (Name of the Chairman/Secretary of the Regional Council/Branch) Name of the POU: Unique Area Code No.:
* Copies of material should be in MS Word format.Sending the background material by email preferred.

Form B.08
Format for Periodic Report on CPE Programmes by the Regional Council and Branches to the CPE Directorate of the Institute.
To The Director (CPE) The ICAI, New Delhi.
Name of the Regional Council/Branch
Period Covered (Month)
Details of CPE Programme organised
NO.	Title of the Programme	Date	No. of participants	No. of members of ICAI participated	Nature of the Programme
					Obligatory	Optional	Others


Thanking you,
Yours faithfully, Signature _____________________ (Name of the Office Bearer / Officer)

Form C. 01.A
Format for Consolidated Report on CPE activities Report on the CPE activities covering ___________________(Region) (This Report by Regional Council should cover the Reports submitted by the Branches and be sent to the CPE Directorate of the Institute at New Delhi.)
Name of the Regional Council
Period Covered (Month)
1.	Please indicate your assessment of the following aspects of the programme that have been organized by the POUs in your Region:
	(i)	Programme Design	Excellent	Good	Moderate	Poor
	(ii)	Reading Material	Excellent	Good	Moderate	Poor
	(iii)	Academic Content	Excellent	Good	Moderate	Poor
Separately indicate the names those programmes and POUs whose programmes are not upto mark on the above three counts

2.	How were the arrangements made by the POU for the CPE programme in your Region?
	i	Meticulous and Excellent
	ii	Good
	iii	Satisfactory but average
	iv	Need to be improved
	v	Other comments, if any.
	i	Enriched with knowledge and highly motivated
	ii	Enriched with knowledge only
	iii	No enrichment and mere attendance for the programme
	iv	Desired that training programme be given at initial years and not in late years job.
3.	Having reviewed the CPE Activities in your Region, please give your suggestions for improvements of the future CPE programme(s).
	(i)
	(ii)
	(iii)
4.	Having reviewed the CPE activities in your Region / Branch, please indicate the issues that have to be looked into by the CPE Committee of the Institute.
	(i)
	(ii)
	(iii)

Form C. 01.B

Format for the consolidated Report on the CPE activities covering ___________________(Name of the Branch) (This Report has to be sent to the concerned Regional Council to enable them to prepare a consolidated Report for the Region and to submit to the CPE Directorate of the Institute at New Delhi.)

Name of the Branch

Period Covered (Month)

1	Please indicate your assessment of the following aspects of the programme that have been organized by the Study Circles and Chapters coming under the purview of your Branch:
	(i)	Programme Design	Excellent	Good	Moderate	Poor
	(ii)	Reading Material	Excellent	Good	Moderate	Poor
	(iii)	Academic Content	Excellent	Good	Moderate	Poor

2	How were the arrangements made for the CPE programme by the Study Circles and Chapters coming under the purview of your Branch?
	i	Meticulous and Excellent
	ii	Good
	iii	Satisfactory but average
	iv	Need to be improved
	v	Other comments, if any.
	i	Enriched with knowledge and highly motivated
	ii	Enriched with knowledge only
	iii	No enrichment and mere attendance for the programme
	iv	Desired that training programme be given at initial years and not in late years job.
3.	Having reviewed the CPE Activities in your jurisdiction, please give your suggestions for improvements of the future CPE programme(s).
	(i)
	(ii)
	(iii)
4.	Having reviewed the CPE activities in your jurisdiction, please indicate the issues that have to be looked into by the CPE Committee of the Institute.
	(i)
	(ii)
	(iii)

Form C. 02
Format for Request for CPE Attendance Record for the CPE Programmes organized by the CPE Chapters$ / Study Circles
To The Chairman ____________(Regional Council / Branch)which has supervised the CPE programme
Dear Sir, Kindly arrange to record the participation of the following members in the CPE programme organized by us details of which are as under:
Name of the CPE Chapter / Study Circle
Unique Area Code No.
Date, time and location of the CPE Programme
Title of the CPE Programme and Subject matter of discussion in the CPE Programme
Name of the Discussion Leader and brief Background of Discussion Leader indicating his technical qualifications for the particular subject
Details of materials proposed to be distributed
Name of the Regional Council or Branch which has supervised the programme
Type of the CPE programme	Obligatory Optional Any other
Details of authorization letter received from CPE Directorate for non-CPE calendar programme
CPE credit requested
Details of the members who had attended the CPE Programme	Attach Annexure to this Form containing Sl. No., Membership Number and Name of the Member that has been certified by the supervisor, if any, who had been nominated in this regard by the Regional Council / Branch under whose supervision the CPE programme was conducted, photocopy of the attendance register/ Attendance slips
We further request you to kindly arrange to issue us the Certificates of Participation to enable us to distribute the same to the members of our Institute who had participated in the above programme.
Thanking you,
Yours faithfully, (Signature of the Convenor) Name of the Convenor
$ CPE Chapters should submit the form to the concerned Regional Council.

Form C. 03

Format for Request for CPE credit by Individual members for seeking CPE hours permissible under the CPE Statement.

To

The Director (CPE)
CPE Directorate of ICAI
IP Marg,
New Delhi.

Dear Sir,

Sub: Request for CPE Credit

I am pleased to inform you that I have attended the following programme / learning activity for which I request you to arrange to grant me appropriate CPE Credit Hours as per the CPE Statement:

S. No.	Details of the learning activity	Details of Documentary Support attached with this letter
1.	Faculty in a CPE program
2.	Coordinated CPE Programme
3.	Coordinated interactive media programs
4.	Attended meeting of Working Groups/Technical Committees of the Institute, Govt. agencies or regulatory.
5.	Completed technical research commissioned by the ICAI
6.	Any other programme organized by other than POUs as per the CPE Statement (Prior intimation is required for this category of learning activity)
7.	Prepared basic draft of CPE/Technical Material, and/or vetted, reviewed, updated the background material/technical material
8.	Prepared article which is published in any newspaper, professional journal or is part of the proceedings of a Conference organised by the POUs or any other recognised professional body
9.	Any other activities for which CPE credit is to be sought (Prior intimation is required for this category of learning activity)
I request you to arrange to do the needful at the earliest possible time.
Thanking you,
Yours faithfully, Signature Name of the member Membership Number

Membership No.

Name of the Member

Signature

Remarks, if any

A Summary Sheet containing the names and membership number who had attended the entire programme should be sent to the concerned Regional Council (in case of programmes organized by Branches) and to the CPE Directorate.