The Council of the Institute, at its 278th meeting held on May 13-15, 2008, has decided to make the CPE hours requirements mandatory, w.e.f. 15th May, 2008, also for the members of the Institute, who are attaining the age of 60 years during a particular calendar year within 2008-10 or are at present of the age of 60 years and above. Such members could, however, complete their CPE requirements either by structured or unstructured CPE learning activities.

Accordingly, Clause 6.2(a) of the Statement on Continuing Professional Education, 2003 (as amended in August, 2006), which says that the requirements of this Statement shall not apply to a member who attains the age of 60 years during a particular calendar year, stands deleted.

In view of the fact that the CPE requirements for the members attaining the age of 60 years during a particular calendar year within 2008-10 or are at present of the age of 60 years and above, are being made mandatory after passing of 4½ months in the three-year rolling period starting from the calendar year 2008, the Council has decided to proportionately reduce the CPE requirements for these members for the rolling period of 2008-2010. Hence, the CPE Credit Hours Requirements are as under:

All the members attaining the age of 60 years during a particular calendar year within 2008-10 or are at present of the age of 60 years and above and holding Certificate of Practice (except those members who are residing abroad), unless exempted, are required to:

• Complete at least 70 CPE credit hours in each rolling three-year period either through structured or unstructured learning.

• Complete minimum 10 CPE Credit hours in the year 2008 and minimum 20 CPE Credit hours in 2009 and 2010.

All the members attaining the age of 60 years during a particular calendar year within 2008-10 or are at present of the age of 60 years and above and not holding Certificate of Practice or are residing abroad, unless exempted, are required to:

• Complete at least 35 CPE credit hours in each rolling three-year period either through structured or unstructured learning.

• Complete minimum 5 CPE Credit hours in the year 2008 and minimum 10 CPE Credit hours in 2009 and 2010.

The Council has also approved a new CPE Advisory on Unstructured CPE Learning Activities. This Advisory is meant as guidance and direction to the members who want to avail CPE Credits through Unstructured Learning Activities. The advisory includes the details about the unstructured learning activities and the ways in which these can be undertaken. The members are required to submit a Self-Declaration Form to the Institute once in a year to avail the CPE Hours Credit.

Exemption from the requirements of Statement on CPE

Applicability

All members of the Institute, except those who are exempted as per Para 6.2 below, are required to meet the CPE credit requirement as would be recommended by the Council from time to time.

The requirements of this Statement shall not apply to:

1. A member who attains the age of 60 years during a particular calendar year. (Deleted as per council decision dated 13-5-2008).

2. A member, for the year during which he gets his Certificate of Practice for the first time.

3. A member or class of members to whom the CPEC may in their absolute discretion grant full/partial exemption either specific/general, on account of facts and circumstances of the case which in their opinion prevent such person(s) from compliance with the requirements of CPE as given in this Statement.

Further, exemption from CPE is also available on medical grounds. For which the CPE Committee has decided as follows:

1. No blanket exemption will be given on medical grounds from the mandatory CPE requirements for members.

2. Relaxation on medical grounds should be on a temporary basis period of which will be decided by the CPE Committee.

3. The claimant should submit the data regarding professional assignments of his own and the firm(s) in which he is a partner.

4. Every member who applies for exemption from the requirements of the Statement on medical grounds has to meet the following documentation requirements for claiming such exemption.

5. Diseases covered under Section 80DD of Income-tax Act be considered favourably for granting exemption.

Documentation requirements for claiming exemption on Medical Grounds from the mandatory CPE requirements for members

The claimant should submit the following documents in support of the claim:

1. A self-declaration that the member is unable to attend the Continuing Professional Education Programmes due to illness.

2. A certificate in the form (enclosed as Appendix A) from any doctor registered with Indian Medical Association with Post Graduate Qualifications. In effect, a doctor with a mere MBBS degree cannot issue the certificate. The doctor must be at least an M.D. or M.S.

3. The member has to provide the data regarding the professional assignments handled by the member and the firm in which the member is a partner.

Note: The member has to route the application through the Chairman of the Branch/ Regional Council under whose geographical jurisdiction the member practices and the Chairman of the Regional Council/Branch should verify the claims and recommend that the member could be exempted from the Continuing Professional Education requirements of the Institute.

List of Structured CPE learning activities and eligible CPE Credit thereof.

S. No.	CPE Learning Activity	CPE Credit Hours
1.	CPE Programmes in the form of Conferences, Seminars, Workshops, Modular Training Programmes, Refresher Programmes, Certificate Programmes, Conventions and Symposia organised by POUs	Time devoted to technical sessions
2.	Participation in the activities of Study Groups constituted by Regional Councils for specific purposes provided that the terms of reference of such Study Groups including the expected output are approved for eligibility by the Central CPE Committee and also provided that the output of the Study Group is submitted to the Central CPE Committee for granting of CPE credit	Time devoted to technical sessions
3.	Publication of article in ‘The Chartered Accountant’	4
4.	Publication of article in ‘Management and Accounting Research’	8
5.	A member who acts as faculty in a CPE programme	Twice the quantum of the duration of the technical session to be rounded off to the next whole number, if it is in fraction
6.	Chairman of technical session(s) in CPE programmes	Twice the quantum of the duration of the technical session to be rounded off to the next whole number, if it is in fraction
7.	CPE Programme Co-ordinators and Office Bearers/invitees of the POUs that are conducting the CPE Programmes, if they attend the entire programme	As allotted to the programme
8.	Moderators of teleconferencing/interactive media programmes	As allotted to the programme
9a.	Members who participate in Working Groups/Study Groups/ Technical Committees of the Government Departments/agencies or regulatory bodies/authorities,  professional bodies on application to the CPEC by the member/Committee of the ICAI, as the case may be	Two hours per meeting (subject to a minimum meeting duration of two hours) per day
9b.	Members who participate in technical discussions in the Council/Technical Committees of the Institute	Up to six hours for the whole day, subject to the Committee Chairman’s certification of the duration of the discussion
10.	In-company programmes conducted by the organization in which at least ten	Time devoted to technical members are serving sessions with prior approval of the CPEC
11.	Learning activities conducted by All India Trade Bodies like Confederation of Indian Industry, Federation of Indian Chamber of Commerce and Industry, ASSOCHAM, Federation of Indian Export Organisations, PHD Chamber of Commerce and Industry that are attended by members engaged otherwise than in practice	Time devoted to technical sessions with prior approval of the CPEC
12.	Executive and Management Development Programmes organised by Indian Institutes of Management, Administrative Staff College of India and other  Institutions of National Importance that attended by members in service, in industry, or engaged otherwise than in practice	Time devoted to technical sessions with prior approval of the CPEC
13.	Prepared basic draft of CPE Background Material or Technical Material which has been published by the Institute	8
14.	Vetted, reviewed, updated the background material/technical material which has been published by the Institute (Includes publications of the Institute of Chartered Accountants of India but excludes material prepared for seminars, conferences, programmes etc.)	4
15.	Prepared article of relevance to Chartered Accountancy profession published in any ABC accredited newspaper having circulation throughout the country such as Economic Times, Business Standard, Times of India, Hindustan Times, The Hindu etc.	2
16.	Prepared article published in any professional journal published by nationally renowned Institutions like ICWAI, ICSI, IIMs, ASCI, IIPA, NIBM, IIB, IITs, etc.	2
17.	Prepared article published in any professional journal published by Management Institutions of National repute like MDI, IMT, FMS – DU etc.	2
18.	Prepared article published in any professional journal published by other Educational Institution run by Central/State Government or by prominent Management Institutions	2
19.	Prepared article published in any other professional journal, any magazine/ paper/ newsletter relevant to Chartered Accountancy having circulation of at least 10,000 copies per issue (certified by ABC)	2
20.	Prepared article, which is part of the proceedings of a Conference, organized by the POUs or any other recognized professional body. (Includes material prepared for seminars, conferences, programmes etc. in which a member is not acting as a faculty, i.e, a member will get CPE credit in one capacity only, either as participant or as faculty or for preparing material, which is part of the proceedings of a Conference)	2
21.	Prepared article published in any newspaper having local/regional circulation (published in vernacular language)	2
22.	Members who complete doctoral programmes in relevant disciplines	On case by case basis as may be decided by the CPEC
23.	Members who participate in CPE Teleconferencing programmes with the supervision of the POU for a duration of two hours	2
24.	Such other activities, as may be prescribed in these regards from time to time, by the CPEC	As recommended by the CPEC

Unstructured CPE Learning Activities

A.01 The CPE learning activities, which are eligible for CPE Credits are divided into Structured and Unstructured Learning Activities (ULAs). This Advisory is meant as guidance and direction to the members who want to avail CPE Credits through ULAs

A.02 As per the Statement on CPE, the indicative list of Unstructured CPE Learning Activities that are eligible for CPE Credit is as follows: