CPE credit requirements for the block of 3 years
started with effect from 1-1-2011 to 31-12-2013 to be complied with by different
categories of members
All the members who are holding Certificate of
Practice (except those members who are residing abroad), unless exempted, are
required to:
a) Complete at least 90 CPE credit hours in each
rolling three-year period of which 60 CPE credit hours should be of structured
learning.
b) Complete minimum 20 CPE credit hours of
structured learning in each year.
All the members who are not holding Certificate of
Practice or are residing abroad (whether holding Certificate of Practice or
not), unless exempted, are required to:
(a) Complete at least 45 CPE credit hours of
structured/unstructured learning in each rolling three-year period
(b) Complete minimum 10 CPE credit hours of
structured/ unstructured learning in each year.
All the members (above 60 years of age) who are
holding Certificate of Practice, unless exempted, are required to:
a) Complete at least 70 CPE credit hours
(structured/Unstructured) in each rolling three-year period.
b) Complete minimum 10 CPE credit hours of
structured/ unstructured in the first year i.e. 2011
c) Complete minimum 20 CPE credit hours of
structured/ unstructured in the second and third year i.e. 2012 & 2013.
All the members (above 60 years of age) who are
not holding Certificate of Practice are required to:
a) Complete at least 35 CPE credit hours
(structured/Unstructured) in each rolling three-year period.
b) Complete minimum 5 CPE credit hours of
structured/ unstructured in the first year i.e. 2011
c) Complete minimum 10 CPE credit hours of
structured/ unstructured in the second and third year i.e. 2012 & 2013.
Exemption from the requirements of Statement on CPE
Applicability
All members of the Institute, except those who are
exempted as mentioned below, are required to meet the CPE credit requirement as
would be recommended by the Council from time to time.
The requirements of this Statement shall not apply
to:
(a) A member, for the year during which he gets
his Certificate of Practice for the first time.
(b) A member or class of members to whom the CPEC
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.
Further, exemption from CPE is also available on
medical grounds. For which the CPE Committee has decided as follows:
1. No blanket exemption will be given on medical
grounds from the mandatory CPE requirements for members.
2. Relaxation on medical grounds should be on a
temporary basis period of which will be decided by the CPE Committee.
3. The claimant should submit the data regarding
professional assignments of his own and the firm(s) in which he is a partner.
4. Every member who applies for exemption from
the requirements of the Statement on medical grounds has to meet the following
documentation requirements for claiming such exemption.
5. Diseases covered under Section 80DD of
Income-tax Act be considered favourably for granting exemption.
Documentation requirements for claiming exemption
on Medical Grounds from the mandatory CPE requirements for members
The claimant should submit the following documents
in support of the claim:
a) A self-declaration that the member is unable
to attend the Continuing Professional Education Programmes due to illness.
b) A certificate in the form (enclosed as
Appendix A) from any doctor registered with Indian Medical Association with
Post Graduate Qualifications. In effect, a doctor with a mere MBBS degree
cannot issue the certificate. The doctor must be at least an M.D. or M.S.
c) The member has to provide the data regarding
the professional assignments handled by the member and the firm in which the
member is a partner.
Note: The member has to route the application
through the Chairman of the Branch/ Regional Council under whose geographical
jurisdiction the member practices and the Chairman of the Regional
Council/Branch should verify the claims and recommend that the member could be
exempted from the Continuing Professional Education requirements of the
Institute.
List of Structured CPE learning activities and
eligible CPE Credit thereof.
|
S. No. |
CPE Learning
Activity |
CPE Credit
Hours |
|
1. |
CPE Programmes in the form of Conferences,
Seminars, Workshops,
Modular Training Programmes, Refresher Programmes, Certificate Programmes, Conventions and Symposia organised by POUs |
Time devoted to
technical sessions |
|
2. |
Participation in the
activities of Study Groups constituted by Regional Councils for specific
purposes provided that the terms of reference of such Study Groups
including the expected output are approved for eligibility by the Central
CPE Committee and also provided that the output of the Study Group is
submitted to the Central CPE Committee for granting of CPE credit
|
Time devoted to
technical sessions |
|
3. |
Publication of
article in ‘The Chartered Accountant’ |
4 |
|
4. |
Publication of
article in ‘Management and Accounting Research’ |
8 |
|
5. |
A member who
acts as faculty in a CPE programme |
Twice the quantum of
the duration of the technical session to be rounded off to the next whole
number, if it is in fraction |
|
6. |
Chairman of technical
session(s) in CPE programmes |
Twice the quantum of
the duration of the technical session to be rounded off to the next whole
number, if it is in fraction |
|
7. |
CPE Programme Co-ordinators and Office
Bearers/invitees of the POUs that are conducting the CPE Programmes, if
they attend the entire programme |
As allotted to the
programme |
|
8. |
Moderators of teleconferencing/interactive
media programmes |
As allotted to the
programme |
|
9a. |
Members who participate in Working Groups/Study
Groups/ Technical Committees of the Government Departments/agencies or
regulatory bodies/authorities, professional bodies on application to
the CPEC by the member/Committee of the ICAI, as the case may be
|
Two hours per meeting
(subject to a minimum meeting duration of two hours) per day |
|
9b. |
Members who
participate in technical discussions in the Council/Technical Committees
of the Institute |
Up to six hours for
the whole day, subject to the Committee Chairman’s
certification of the duration of the discussion |
|
10. |
In-company programmes
conducted by the organization in which at least ten members are serving |
Time devoted to
technical sessions with prior approval
of the CPEC |
|
11. |
Learning activities
conducted by All India Trade Bodies like Confederation of Indian Industry,
Federation of Indian Chamber of Commerce and Industry, ASSOCHAM,
Federation of Indian Export Organisations, PHD Chamber of Commerce and
Industry that are attended by members engaged otherwise than in practice
|
Time devoted to
technical sessions with prior approval of the CPEC |
|
12. |
Executive and
Management Development Programmes organised by Indian Institutes of
Management, Administrative Staff College of India and other
Institutions of National Importance that attended by members in service,
in industry, or engaged otherwise than in practice |
Time devoted to
technical sessions with prior approval of the CPEC |
|
13. |
Prepared basic draft of CPE Background Material or
Technical Material which has been published by the Institute |
8 |
|
14. |
Vetted, reviewed,
updated the background material/technical material which has been
published by the Institute (Includes publications of the Institute of
Chartered Accountants of India but excludes material prepared for
seminars, conferences, programmes etc.) |
4 |
|
15. |
Prepared article of relevance to Chartered
Accountancy profession published in any ABC accredited newspaper having
circulation throughout the country such as Economic Times, Business
Standard, Times of India, Hindustan Times, The Hindu etc. |
2 |
|
16. |
Prepared article published in any professional
journal published by nationally renowned Institutions like ICWAI, ICSI,
IIMs, ASCI, IIPA, NIBM, IIB, IITs, etc. |
2 |
|
17. |
Prepared article
published in any professional journal published by Management Institutions
of National repute like MDI, IMT, FMS – DU etc. |
2 |
|
18. |
Prepared article published in any professional
journal published by other
Educational Institution run by Central/State Government or by prominent
Management Institutions |
2 |
|
19. |
Prepared article
published in any other professional journal, any magazine/ paper/
newsletter relevant to Chartered Accountancy having circulation of at
least 10,000 copies per issue (certified by ABC) |
2 |
|
20. |
Prepared article,
which is part of the proceedings of a Conference, organized by the POUs or
any other recognized professional body. (Includes material prepared for
seminars, conferences, programmes etc. in which a member is not acting as
a faculty, i.e, a member will get CPE credit in one capacity only, either
as participant or as faculty or for preparing material, which is part of
the proceedings of a Conference) |
2 |
|
21. |
Prepared article published in any newspaper having
local/regional circulation (published in vernacular language) |
2 |
|
22. |
Members who complete
doctoral programmes in relevant disciplines |
On case by case basis
as may be decided by the CPEC |
|
23. |
Members who participate in CPE Teleconferencing
programmes with the
supervision of the POU for a duration of two hours |
2 |
|
24. |
Such other activities, as may be prescribed in
these regards from time to time, by the CPEC |
Recommended by the CPEC |
Unstructured CPE Learning Activities
The Council has approved a CPE Advisory on
Unstructured CPE Learning Activities. This Advisory is meant as guidance and
direction to the members who want to avail CPE Credits through Unstructured
Learning Activities. The advisory includes the details and the indicative list
of the unstructured learning activities that are eligible for CPE Credit and the
ways in which these can be undertaken. The members are required to submit a
Self-Declaration Form to the Institute for the Unstructured Learning Activities
under gone by them during the particular calander year once in a year to avail
the CPE Hours Credit under ULAs. The CPE Advisory on Unstructured CPE Learning
Activities alongwith Self Declaration Form is available on the website
www.cpeicai.org
Submission of Self-Declaration Form by the member
The members are required to submit their
Self-Declaration Forms once in a year before 31st May, to avail the CPE Hours
Credit for the ULAs undergone by them in the previous calander year. These forms
would have to be submitted to the concerned Decentralized Offices. The members
could also submit the same to the Sub-Decentralized Offices for onward
submission to the concerned Decentralized Offices.
Monitoring and Recording of CPE Credit Hours of
Unstructured Learning Activities (ULAs)
The Decentralized Offices of the Institute are
entrusted with the task of monitoring and recording the CPE hours Credit for the
ULAs. On the basis of Self Declaration submitted by the Members, the concerned
Decentralized Offices would record the CPE Hours Credit on the CPE Portal under
the Head ‘Unstructured Learning Activities (ULAs)’. The members may view their
CPE hours credit under ULA by logging in CPE Portal under the head "ULA
Attendance"
