The Institute of Chartered Accountants of India (ICAI) has extended the last date for compliance with Continuing Professional Education (CPE) hours for the Calendar Year 2025 from December 31, 2025 to March 31, 2026.
The decision has been taken following a review of CPE compliance data by the competent authority, keeping in view the larger interest of members and to avoid hardship arising from non-compliance with the prescribed CPE requirements.
CPE Statement 2023 and Consequential Provisions
The extension comes in the backdrop of the “Statement on Continuing Professional Education, 2023”, which became effective from Calendar Year 2024 onwards. The Statement introduced consequential provisions for non-compliancewith CPE hours on an annual basis, applicable to different categories of members, whether holding a Certificate of Practice or not.
These consequential provisions became operational from January 1, 2025, in respect of non-compliance arising from Calendar Year 2024 onwards.
Extension Also Granted for ULA Filing
On similar lines, ICAI has also extended the last date for compliance and filing of Unstructured Learning Activities (ULA) for the Calendar Year 2025 up to March 31, 2026.
Revised Applicability of Consequential Provisions
Consequent to the extension, the Level I period of consequential provisions for non-compliance for Calendar Year 2025, which was earlier applicable from January 1, 2026 to June 30, 2026, will now apply from April 1, 2026 to June 30, 2026.
The applicability of Level II consequential provisions shall, however, remain unchanged.
Treatment of CPE Hours Earned During Extended Period
ICAI has clarified the treatment of CPE hours earned during the extended period:
- Members having a shortfall of CPE credits for Calendar Year 2025 may count CPE hours earned up to March 31, 2026 towards compliance for 2025.
- Members who have already complied with CPE requirements for 2025 as on December 31, 2025 will have any CPE hours completed during the extended period (January 1, 2026 to March 31, 2026) credited to Calendar Year 2026.
No Further Extension
ICAI has categorically stated that no further extension will be granted for completion of CPE hours, either under Structured Learning Activities (SLA) or Unstructured Learning Activities (ULA). Members have been advised to ensure timely compliance latest by March 31, 2026.
Reference
The detailed consequential provisions applicable from Calendar Year 2024 onwards are available on the ICAI website.
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