9. Structured CPE Learning Activities
9.A Introduction
9. A.01 The CPE learning activities, which are eligible for CPE Credit hours are divided into Structured Learning Activities (SLAs) and Unstructured Learning Activities (ULAs). This Advisory is meant as guidance and direction to the members who want to avail CPE Credit hours through SLAs.
9.B Eligible Structured Learning Activities and CPE Credit Hours
9.B.01 The indicative list of eligible CPE Structured Learning Activities and eligible CPE Credit hours thereof is as under:
| Sl.
No. |
CPE Learning Activity | CPE Credit Hours |
| 1. | CPE Programmes in the form of Conferences, Seminars, Workshops, Modular Training Programmes, Refresher Programmes, Certificate Courses, Conventions and Symposia organised by POUs | Time devoted to technical sessions (subject to a maximum of 6 CPE hours per day) |
| 2. | Participation in the activities of Study Groups constituted by Council/Regional Councils/Central Committees of ICAI 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. |
Maximum of 2 hours per meeting per day subject to a maximum of 6 CPE hours in total |
| 3. | Publication of article in the ICAI Journal, ‘The Chartered Accountant’. | 4 |
| 4. | A member who acts as faculty in a CPE structured programme/ act as Moderators of teleconferencing programmes | Twice the quantum of the duration of the technical session, subject to a maximum of 4 hours or as per the actual hours of the sessions(s). |
| 5. | Chairman of technical session(s) in CPE structured programmes | Twice the quantum of the duration of the technical session, subject to a maximum of 4 hours or as per the actual hours of the sessions(s). |
| 6. | Members who participate Teleconferencing programmes in the CPE | As allotted to the programme |
| 7 | 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 |
| 8
. |
Members who participate in technical discussions in the Council/Technical Committees of the Institute | Upto six hours for the whole day, with a minimum discussion of one hour per day and the Committee Chairman’s certification of the duration of the discussion. |
| 9. | Prepared technical books/material which has been published by the Institute or technical books published by other publishers | 8 |
| 10. | Vetted, reviewed, updated the background material/technical material which has been published by the Institute (including publications of ICAI but excluding material prepared for seminars, conferences, programmes etc.) | 4 |
| 11. | e?Learning Courses conducted and monitored by ICAI and its Central Committees | Maximum of 3 CPE hours per e-Learning module on a particular topic subject to a maximum of 6 hours per annum |
| 12. | Preparation of article published in any professional Journal/National News Paper/Regional language Paper | 4 |
| 13. | Participation at Conferences/Seminars and other educational programmes organized by any international professional accountancy bodies registered with IFAC as full members except:
1. Accounting Bodies for Certified Management Accountants 2. Chartered Institute of Management Accountants 3. Association of Chartered Certified Accountants 4. Accounting Bodies for Certified Auditors 5. Accounting Bodies for Certified Accountants 6. Cost Accounting Bodies 7. Accounting Bodies for Certified General Accountants 8. Cost and Works Accounting Bodies 9. Cost and Management Accounting Bodies 10. Accounting Bodies for Chartered Financial Analysts 11. Company Secretaries bodies |
CPE hours as approved by concerned international professional bodies. |
| 14. | In?house training sessions/programmes organized for employees by their employers, as may be approved by the CPEC from time to time based on the criteria as may be determined. (w.e.f 01-01-2017) | CPE hours for such programmes may be limited to maximum of 4 Structured CPE hours per day and a maximum of 15 structured CPE hours in a year, as approved by the CPEC Secretariat. |
| 15. | Peer Review and Quality Review undertaken by the Peer/Quality Reviewers (w.e.f 01-01-2017) |
Maximum of 6 Structured CPE hours per day of the days of review undertaken at the Practicing Unit subject to a maximum of 18 structured CPE hours per year. Similarly, members of the practicing units who are directly associated with the Peer Review / Quality Review will also be eligible for 6 Structured CPE Hours per day for the review at their Practicing Unit subject to a maximum of 18 Structured CPE hours per year for a maximum of two members associated with the firm on a full time basis, based on the declarations submitted by them, in this regard, within 6 months of the completion of the review or before the cutoff date for reporting of the CPE requirements for the relevant calendar year, whichever is earlier, to the CPEC Secretariat. |
| 16. | Technical Reviewers and members of the Financial Reporting Review Group (FRRG) of the Financial Reporting Review Board (FRRB) (w.e.f 01-01-2017) | 3 CPE credit hours to the Technical Reviewers; and 4 CPE credit hours for each day of meeting and 2 CPE credit hours for half day of the meeting to the members of the Financial Reporting Review Group(s), subject to a maximum of 18 Structured CPE hours per year. |
| 17. | Such other activities, as may be prescribed in these regards from time to time, by the CPEC. | As recommended by the CPEC |