In a major relief for Chartered Accountants, 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 (CY) 2025. The deadline has been pushed from December 31, 2025 to March 31, 2026, according to an official announcement issued by the Continuing Professional Education Committee.
The extension applies to all categories of members, including those holding and not holding a Certificate of Practice, and aims to mitigate hardship arising from non-compliance under the revised CPE framework.
Official copy of the notification has been mentioned below
This is to inform you that the "Statement on Continuing Professional Education, 2023" (available at https://www.icai.org/post/issuance-of-cpe-statement-2023), which became effective from the Calendar Year 2024 onwards, introduced consequential provisions relating to non-compliance with the CPE hours' requirements applicable to various categories of members on a yearly basis. These provisions have been made applicable from 1st January 2025, in respect of non-compliance arising from the Calendar Year 2024 onwards.
Subsequently, upon review of the CPE compliance data of members (both holding and not holding Certificate of Practice) by the competent authority, it has been decided to extend the last date for complying with the CPE hours' requirements for the Calendar Year 2025 from 31st December 2025 to 31st March, 2026. This extension is being granted for the benefit of members at large and to avoid any hardship due to non-compliance with the prescribed requirements.
On similar lines, the last date for compliance and filing of Unstructured Learning Activities (ULA) for the Calendar Year 2025 has also been extended till 31st March, 2026.
Further, it may please be noted that, consequent to this extension, the duration of Level I for Calendar year 2025 of the consequential provisions (earlier applicable from 1st January to 30th June, 2026) shall now be applicable from 1st April, 2026 to 30th June, 2026 for the Calendar Year 2025. The subsequent Level II of the consequential provisions for non-compliance with CPE hours' requirements shall remain unchanged.
For ready reference, the consequential provisions for non-compliance with CPE requirements applicable from the Calendar Year 2024 onwards are available at: https://resource.cdn.icai.org/79152cpe63323.pdf.
It may further be noted that, due to the extension of the last date for compliance of CPE hours' requirements for the Calendar Year 2025 till 31st March, 2026, the CPE hours earned up to 31st March, 2026 shall be counted towards the Calendar Year 2025 only for those members who have a shortfall of CPE credits for the said year.
However, for members who have already complied with the CPE hours' requirements for the Calendar Year 2025 as on 31st December 2025, any CPE hours completed during the extended period (1st January 2026 to 31st March 2026) shall be credited towards the Calendar Year 2026.
It may also be noted that no further extension would be granted towards completion of CPE Hours either under SLA/ULA. Members are advised to take note of the above and ensure timely compliance with the CPE hours' requirements for the Calendar Year 2025, latest by 31st March, 2026.
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