Dear Friends,
As we know the block for CPE hours ( 2011 - 13) gets over this year Dec 2013, so all the members are looking forward to complete the required CPE hours.
We all know that CPE hours is exempt only for 1 year who have applied for COP, so that means that exemption is not available to members without COP. (Correct me if i am wrong)
I need help in following case
Mr A cleared CA in Nov 2011 and applied for membership in July 2012 and got his membership number in Sep 2012
Mr B cleared CA in May 2012 and applied for membership in July 2012 and got his membership number in Sep 2012.
From the above case i feel that both Mr A & B have to complete 15 hours for 2012 and 15 hours for 2013
But someone told me that the CPE hours will be calculated on pro rata basis from the date of issue of membership which means in the above case both Mr A & Mr B have to complete 5 hours for 2012 and 15 hours for 2013.
Please help me on the above case :)
CAclubindia
