ICAI CPE hours from 2026: 30 hours for members aged 60–70 in practice, plus 3 compulsory hours on auditing, ethics and digital technology
From calendar year 2026, ICAI members holding a certificate of practice need 40 CPE hours below age 60, 30 hours at 60–70, 20 hours at 70–80 and 10 hours at 80 and above. Non-practising members aged 60 and above are exempt, and one structured hour each on Standards on Auditing, Code of Ethics and Digital Technology is compulsory.
Key facts
- In force
- Calendar year 2026 onwards
- Who it affects
- Chartered accountants — members of ICAI
- What it is
- Rule change
- Section
- Accounting & Audit
- Published
- 1 January 2026
In 30 seconds
- COP holders: below 60 — 40 hours (20 structured); 60–70 — 30 hours (10 structured through physical mode/DLH); 70–80 — 20; 80+ — 10.
- Non-COP: below 60 — 20 hours; 60 and above — exempt. Below 60 residing abroad — 20 hours.
- A member reaching 60, 70 or 80 at any time in the calendar year is treated as that age for the whole year.
- Compulsory from 2026: 1 structured hour each on Standards on Auditing, Code of Ethics and Digital Technology (COP holders below 60 and the 60–70 slab).
हिंदी में सार
ICAI ने 2026 से CPE घंटे उम्र के हिसाब से तय किए हैं: practice करने वाले सदस्य — 60 से कम 40 घंटे, 60–70 में 30, 70–80 में 20 और 80+ में 10। Practice न करने वाले 60+ सदस्य छूट में हैं। 60 से कम COP वालों और 60–70 वालों को Standards on Auditing, Code of Ethics और Digital Technology पर एक-एक structured घंटा अनिवार्य है।
Hours per calendar year
| Category | Holding COP | CPE hours |
|---|---|---|
| Below 60 years | Yes | 40 — 20 structured + 20 structured/unstructured |
| Below 60 years, residing abroad | Yes / No | 20 — structured or unstructured |
| 60 years and above but below 70 | Yes | 30 — 20 structured/unstructured + 10 structured through physical mode / DLH structured videos |
| 70 years and above but below 80 | Yes | 20 — structured or unstructured |
| 80 years and above | Yes | 10 — structured or unstructured |
| Below 60 years | No | 20 — structured or unstructured |
| 60 years and above | No | Exempted |
The age cut-off
The Council fixed a uniform cut-off: a member who attains 60, 70 or 80 years at any time between 1 January and 31 December is treated as having attained that age for that calendar year and follows the requirement of that age group.
Three compulsory topics
From calendar year 2026, members who must complete at least 20 structured hours (COP holders below 60) and the new 60–70 slab must do one structured hour each on “Standards on Auditing”, “Code of Ethics” and “Digital Technology” — 3 hours in all — through DLH structured videos or physical mode, any time in the year. Members aged 60–70 may complete their 10 required hours entirely through DLH or physical mode.
Online hours and exemptions
- Out of the 20 structured hours for COP holders below 60, 4 can be done in virtual mode through the Digital Learning Hub; online structured hours beyond that count as unstructured.
- A member is exempt in the calendar year in which membership is first obtained.
- From 1 January 2026, medical-ground exemptions are on self-declaration with supporting documents, without routing through the branch or regional council chairman.
- A member who generated a UDIN in a year for which exemption is sought must still complete at least 10 hours for the exempted period.
Questions and answers
How many CPE hours does a practising CA aged 65 need?
30 hours a year — 20 structured or unstructured as the member chooses, and 10 structured through physical mode or DLH structured videos.
I turn 60 in November. Which slab applies to me this year?
Under the uniform cut-off, a member who attains 60 at any time during the calendar year is treated as 60 for that whole year.
Which topics are compulsory from 2026?
One structured hour each on Standards on Auditing, Code of Ethics and Digital Technology, for COP holders below 60 and for members aged 60–70.
Are non-practising members above 60 exempt?
Yes. Members aged 60 years and above who do not hold a certificate of practice are exempted.
Published 1 January 2026. Updated 7 October 2026. This report is for general information and is not professional advice. Read the source document before acting on it.