CPE Hours Resolver 2026 · prepared using cakarangupta.com/tools · rules verified

Rules in force from 1 January 2026 · verified 14 September 2026

How many CPE hours do you owe ICAI this year?

The block system is gone. From calendar year 2026 your requirement is set each year by your age and whether you held a Certificate of Practice. Answer five questions and see your number, the structured / unstructured split, what you have left, and exactly what happens if you fall short.

1 Enter your details
2 Check your number
3 Print your working paper

This is a sample — a 35-year-old practising member, 22 hours in by September. Replace it with your own details; the answer updates as you type.

Calendar year you are checking CPE runs January to December, not April to March

Your date of birth Turning 60, 70 or 80 any time in the year puts you in that slab for the whole year

Enter a date of birth — the slab depends on it.

Did you hold a Certificate of Practice during the year? Mid-year changes are decided by the 30 June test, not pro-rated

Structured hours logged Seminars, conferences and courses run by an ICAI Programme Organising Unit (POU), with attendance marked

Unstructured hours logged Reading, writing, mentoring — declared on the Unstructured Learning Activities (ULA) form on the portal

Your membership and any exemption

Year you first became a member Optional. Fill it in only if this is your first calendar year as a member — that year is exempt.

A four-digit year, not later than the year you are checking.

Residing outside India for the year? Members under 60 living abroad have a reduced slab

Exemption category Most members: none. Exemptions are claimed on the CPE portal by self-declaration with documents. The conditions below are the ones ICAI revised at its 445th Council meeting.

Generated any UDIN in the year? Matters only if you claim an exemption

Hours done on the Digital Learning Hub (DLH)

Structured hours watched on the Digital Learning Hub This page counts at most 4 of your 20 mandatory structured hours as virtual ?

Mandatory topics

2 structured hours on Standards on Auditing done 2 structured hours on the Code of Ethics done

Last year's shortfall

Shortfall carried from the previous year (hours) 0 — you finished last year compliant; change it if ICAI mailed you a shortfall. If you ended last year short, you owe twice this on top.

Name for the printed working paper

Your name

—

hours you owe

—

hours logged

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still to do

Read before you rely on this

The slab table and the four-level ladder ICAI's own table, and what happens at each stage if you end the year short.

Where these rules come from

Every figure on this page was read from ICAI's revised CPE Statement (effective 1 January 2026) or ICAI's own CPE FAQ (last updated 22 May 2026), cross-checked against three professional reproductions. Verify against the live announcement before you rely on it.

ICAI — FAQs on CPE (last updated 22 May 2026) — first-year exemption, the 30 June COP test, the 183-day rule
TaxGuru — ICAI revamps CPE norms from 2026: hour slabs and penalties — the full table, exemptions, the four-level framework, the DLH cap
StudyCafe — Revised CPE hours requirements for each calendar year, effective 1 Jan 2026 — announcement of 31 Dec 2025, age cut-off rule
Taxscan — new CPE guidelines, revised hour requirements from CY 2026
TaxGuru — ICAI revises conditions for CPE exemption — self-declaration route, the UDIN 10-hour rule, 445th Council meeting
CAclubindia — CY 2025 CPE deadline extended to 31 March 2026 — Level I for 2025 shortfalls started 1 April 2026
ICAI CPE portal: cpeicai.org — your logged hours, ULA declaration and exemption self-declaration live there