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Cpe hours

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(Querist)
08 December 2014 I became a member of ICAI in April 2012 & have completed the CPE requirements till calendar year 2013. But I am holding COP since August 2014, so for calendar year 2014 do I have to complete 20 structured CPE hours or its exempt as it my first year of holding COP?
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CA PARTH SHAH

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CA PARTH SHAH (Expert)
20 December 2015 FIrst year exemption is for new members only. It is not applicable for new cop holder. In your case you were member since April 2012. Hence Your first year is already completed. SO complete cpe hours as per the normal reugulations
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