CPE ADVISORY ON UNSTRUCTURED LEARNING ACTIVITIES

Unstructured CPE Learning Activities

8.A Introduction

8.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 ULAs.

8.A.02 The indicative list of Unstructured CPE Learning Activities that are eligible for CPE Credit hours is as follows:

  1. Self-learning modules and courses (use of audiotapes, videotapes, correspondence courses, computer based learning programmes)
  2. Reading and individual home study
    –  Reading and Individual Home Study may constitute reading articles in the Journal, ‘The Chartered Accountant’ of the Institute (for reading ICAI Journal, ULA will be updated automatically through https://learning.icai.org/elearning), reading technical, professional, financial or business literature.[1]
  3. Group or bilateral discussion on technical issues
  4. Acting as visiting faculty or guest faculty at the various Universities / Management Institutions / Institutions of National Importance
  5. Participation in CPE Webcast Programmes without the supervision of the POU
  6. Providing solutions to questionnaires / puzzles available on Web / other Professional Journals
  7. Internal Training Programmes being organised by firms of Chartered Accountants having seven or more partners
  8. Viewing of programmes hosted on the web channel of ICAI
  9. Grant of CPE hours credit to In-House Training sessions/programmes organized for CA employees by their employers[2]ULA CPE Hours may be granted to CA employees for attending In-house training sessions/programmes organized by their employers and the same may be claimed online by the employees (members of ICAI) by submitting self-declaration form for claiming Unstructured CPE hours.
  10. Such other activities as may be prescribed in these regards from time to time by the CPED

 

8.A.03 ICAI’s Digital Learning Hub

In order to encourage more members accessing the ICAI’s Digital Learning Hub, 20% of mandatory minimum Unstructured CPE Hours, as applicable to each category of member, should be completed through ICAI’s Digital Learning Hub (to be made applicable from Calendar Year 2020 onwards).[3]

For the Unstructured Activities undertaken through ICAI Digital Learning Hub, ULA will be updated automatically through https://learning.icai.org/elearning.

8.A.04 The Members would be required to fulfill the documentation requirements as mentioned in this advisory, to avail respective CPE Credit hours. The Members would also be required to maintain and retain proper records of ULAs undertaken by them as also submitted Online through their CPE Portal login, i.e. type of unstructured activity, topic, date and the number of CPE hours requested by them.

8.A.05 The members are required to submit Self-Declaration Form Online by login their CPE account at our website www.cpeicai.org under members tab by entering his/her 6 digits membership number (Prefix 0 if membership number is of 5 digits). Default password is cpe + 6 digits membership number (e.g., cpe123456) to avail the CPE Credit hours for the ULAs undergone by them.

8.B.01 Basic Components of Unstructured Learning Activities (ULAs)

The members are advised to devote time to ULAs in continuity so as to maximize the benefits of learning activities.

8.B.02 The topics studied should be of relevance to the work profile of member/s and/or Chartered Accountancy Profession. The indicative list of topics is given in the CPE Calendar, which is announced by the CPE Directorate every year.

8.B.03 The study material used for ULAs like Self-Learning Modules / Courses and Individual home study etc., should be of adequate standards and comprehensive in nature.

8.C.01 Self-Declaration Form

8.C.02 For claiming CPE hours of Unstructured Learning Activities undergone by a Member, he/she has to submit the ULA CPE Hours Online as per convenience by login their CPE account at our website www.cpeicai.org under Member’s tab.

8.C.03 The Members are required to indicate the time devoted to the ULAs along with topic and date  in the Self Declaration Form which is to be completely filled and submitted Online on CPE Portal by the members.

8.D.01 Submission of Self-Declaration Form Online by the member

The members are required to submit their Self-declaration Online in the format specified on or before 31st May or such other time as may be prescribed, pertaining to the previous calendar year, to avail the CPE Hours Credit for the Unstructured Learning Activities undergone by them in the previous calendar year. Members are not required to submit any evidence along with the self-declaration. However, the members are required to submit evidences in support of declarations submitted in this regard, if so desired, by the CPED/ICAI. If a member fails to provide appropriate evidence to the satisfaction of CPED Secretariat or if the CPED Secretariat is of the opinion that such claims cannot be entertained, it can forfeit or deny the unstructured CPE credit awarded, if any.

Any delay in submission of the self-declaration within a specified date can only be condoned by the CPED at its discretion, provided it is satisfied with the reason(s) and the genuineness of the learning activities, based on which only the Member will be entitled for unstructured CPE hours.  Any delayed declaration has to be submitted through scanned copy over e-mail to the CPED Secretariat directly within a specified date, as may be prescribed from time to time, with or without fee, as may be decided by the CPED.

8.E.01 Monitoring and Recording of CPE Credit Hours of Unstructured Learning Activities (ULAs)

The Decentralized Offices of the Institute are entrusted with the task of monitoring and recording the CPE Credit hours for the ULAs. In case if any Member faces issue while filing the Self-declaration form Online or if any guidance is required regarding its submission on CPE Portal, the respective DCOs may be contacted. However, the necessary provision for recording the CPE Credit Hours for the ULAs has been provided on the CPE Portal.

[1] Inserted as per the decision taken in 4th meeting of CPE Directorate held on 17th December, 2019

[2] Inserted as per the decision taken in 3rd meeting of CPE Directorate held on 31st July, 2019

[3] Inserted as per the decision taken in 4th meeting of CPE Directorate held on 17th December, 2019

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