ICAI Revises CPE Exemption Rules from 1 January 2026: Medical, UDIN and Maternity Changes
Background
The Continuing Professional Education Committee of the Institute of Chartered Accountants of India (ICAI) issued a notice dated 31st December, 2025 on changes to the conditions under which members may be exempted from Continuing Professional Education (CPE) hours. The decisions were taken by the Council at its 445th meeting held on 12th-14th August, 2025 and apply with effect from 1.1.2026, that is, the calendar year 2026.