ICSI CPE Compliance for FY 2026-27: Detailed Member Handbook

The ICSI (Continuous Professional Education) Guidelines, 2019, as amended with effect from 1 April 2026, impose a clear annual learning obligation on members. For the CPE year 1 April 2026 to 31 March 2027, every member of the Institute is required to secure a specified number of CPE Credits, unless specifically exempted under the Guidelines.

This guide re-examines those requirements in simple language, links them to the relevant guideline paragraphs, and explains how a member can practically meet, monitor, and optimise their CPE obligations for FY 2026-27 and beyond.

1. Core CPE Requirement for FY 2026-27

1.1 Standard Rule: 20 Credits per year

Under Para 5.1 of the ICSI (CPE) Guidelines, 2019:

“It is mandatory for all members of the Institute, except those specified in para 6.1.1, to secure 20 CPE Credits in a year through structured and unstructured learning programme(s).”

For the CPE year 2026-27 (1 April 2026 to 31 March 2027):

• Total mandatory CPE Credits: 20
• Period of completion: Between 1 April 2026 and 31 March 2027
• Applies to:
  • Members in employment (CS-related employment)
  • Members holding a Certificate of Practice
  • Subject to specified exemptions and relaxations

1.2 Structured vs Unstructured Credits

The 20-Credit requirement is not a single block. It is split into:

• Structured CPE Credits
• Unstructured CPE Credits

Under Para 8, Unstructured Credits are capped:

• Maximum Unstructured Credits in a year: 12

Since the total requirement is 20, this automatically means:

• Minimum Structured Credits: 8

A member is free to:

• Earn all 20 Credits through Structured activities, or
• Combine Structured and Unstructured, subject to the 12-Credit Unstructured ceiling.

No part of the requirement must be satisfied via Unstructured activities; they are only an optional route, not a compulsory one.

2. Credit Requirement by Member Category

2.1 Overview table

For FY 2026-27, the baseline and relaxed requirements can be summarised as follows:

Note: The 50% relaxation for members aged 60 or above and for Entrepreneurs reduces the total credit requirement to 10; it does not change the essential distinction between Structured and Unstructured Credits or the annual Unstructured ceiling of 12.

3. What Counts as Structured and Unstructured CPE

3.1 Structured learning activities

Structured Credits are generally those acquired by participating in formally organised, pre-approved learning programmes, such as:

• Professional Development Programmes
• Seminars, workshops, and conferences conducted/recognised by ICSI
• Refresher Courses
• Eligible Certificate Courses
• Other ICSI-approved in-person or virtual programmes specifically categorised as Structured

Para 7 also provides Structured Credit for activities such as:

• Publishing articles
• Publishing books
• Providing prize-winning replies to queries (subject to the specific conditions laid down)

These activities have defined credit values, as given in the Guidelines and the ICSI notifications issued from time to time.

3.2 Unstructured learning activities and caps

Para 8 of the Guidelines contains a detailed table of Unstructured learning activities, the CPE Credits assignable to each, and the overall cap of 12 Credits per year.

Common Unstructured activities and their typical limits (as per Para 8) include:

• Watching live webinars/virtual programmes:

  • Credits: as per table
  • Overall cap: 8 Credits per year, irrespective of total hours

• Reading the Chartered Secretary Journal:

  • Credits: 1 Credit per article read, with a brief note
  • Cap: 2 Credits per year

• Watching recorded ICSI programme videos:

  • Credits: as specified
  • Cap: 2 Credits per year, again with a short note on content viewed

• Reviewing ICSI study material or guideline answers:

  • Typically: 2 Credits per activity, up to 4 Credits per year (as per Para 8)

• Participation as a panellist at press/media programmes:

  • Typically: 2 Credits per activity, up to 4 Credits per year

The exact credit values and permissible repetition of each activity type are governed by the Unstructured Credit table in Para 8.

Key Point:
Even if an assessee engages in Unstructured learning worth more than 12 Credits, only 12 can be counted towards the yearly 20-Credit requirement; the excess is ignored and cannot be carried forward.

4. Special Situations and Location-Based Relaxations

4.1 Members located more than 100 km away

Paras 6.2 and 6.3 provide additional support for members whose professional address is situated at a significant distance from ICSI platforms.

4.1.1 Double-credit benefit

Members whose professional address lies more than 100 km from the nearest:

• Regional Council, or
• Chapter, or
• Study Circle