📢 Big update from ICAI!
From 1st January 2026, the CPE (Continuing Professional Education) rules have been revised.
If you are a Chartered Accountant, this directly impacts your annual compliance.
Let’s break it down .👇
📌 New CPE Requirements (Simple Table)
🧑💼 If you are practicing (Holding COP)
🔹 Below 60 years
👉 Total: 40 Hours
20 Hours → Structured (mandatory)
20 Hours → Flexible
🔹 Age 60 to 70 years (⚠️ NEW RULE)
👉 Total: 30 Hours
20 Hours → Flexible
10 Hours → Mandatory structured (physical/video)
📢 This is a new compliance addition
🔹 Age 70 to 80 years
👉 Total: 20 Hours
🔹 Age 80+
👉 Total: 10 Hours
🧑💻 If NOT practicing (No COP)
Below 60 → 20 Hours
Above 60 → ✅ No CPE required
🌍 Special Case – NRI CAs
👉 Only 20 hours required
👉 Fully flexible
⚠️ Mandatory Learning Topics (Very Important!)
Every year you MUST complete:
✔️ Standards on Auditing
✔️ Code of Ethics
✔️ Digital Technology
👉 Total: 3 Structured Hours compulsory
📢 ICAI is clearly focusing on quality + ethics + technology
💻 Online vs Physical Learning
Only 4 hours allowed online
Balance must be physical / approved mode
👉 Extra online hours = counted as unstructured
🎯 Smart Rule (Don’t Miss This)
👉 If you claim exemption BUT:
You sign reports
You generate UDIN
➡️ You MUST still complete minimum 10 CPE hours
📢 No more escaping compliance!
📅 Age Calculation Rule (Tricky but Important)
If you turn:
60 / 70 / 80 anytime during the year
👉 New age category applies immediately
✔️ Even if birthday is on 31st December!
🎁 Who Gets Exemption?
✔️ First year CA
✔️ Senior non-practicing members
✔️ Government officials, judges, etc.
✔️ Special cases:
Pregnancy
Medical conditions
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