Starting January 1, 2026, ICAI has overhauled Continuing Professional Education (CPE) requirements with age-based slabs. Practicing members below 60 need 40 hours (20 structured, 20 unstructured). COP holders aged 60–70 require 30 hours; 70–80 need 20; 80+ need 10. Non-practicing below 60 require 20 hours; 60+ are exempt.
The Institute of Chartered Accountants of India (ICAI) has announced a new, age-tiered framework for CPE compliance effective calendar year 2026, aiming to balance lifelong learning with practical flexibility across career stages. Practicing members under 60 must complete 40 hours annually, split evenly between structured and flexible modes, reinforcing core competency and ethics.
Senior practitioners with a Certificate of Practice (COP) face reduced requirements: 30 hours for ages 60–70, 20 hours for 70–80, and 10 hours for 80+, reflecting a calibrated approach to ongoing professional development. Non-practicing members below 60 must complete 20 hours, while those 60 and above are exempt, easing compliance for retired or non-active professionals.
ICAI also reiterated ongoing availability of structured hours via its Digital Learning Hub, supporting remote and self-paced completion throughout the year.
Important points and major takeaways
Under 60 (COP): 40 hours;
COP 60–70: 30 hours
COP 70–80: 20 hours
COP 80+: 10 hours
Non-practicing <60: 20 hours
Non-practicing ≥60: Exempt
Digital access: Structured hours available online via ICAI Digital Learning Hub
Conclusion
The 2026 CPE overhaul introduces a clear, age-sensitive pathway to compliance, aligning continuous learning with practice realities while preserving accessibility through ICAI’s digital platforms.
Sources: TaxGuru; StudyCafeStudycafe; ICAI Digital Learning Hub update