Cpe hours urgent guidance

A friend has cleared CA in May 2012 attempt and is wanting to know how many CPE hours he has to complete by 31/12/2013..??
Replies (3)

Exempt for first year.

From when should we start counting one year? Cleared in May 2012 got COP in August 2012. CPE is calculated from Jan to Dec. Does this mean that year 2013 is exempt ?

Clearing Exam Month is not relevant.

It depends on period in which you taken the membership of ICAI. So if in the given case membership taken in 2012 itself then only 2012 is exempt. 

Institute CPE calendar is from Jan-Dec.

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