29 November 2013
Within my knowledge,minimum CPE hours required is to be met by all members whether holding COP or not.ICAI's response on the same- All the members who are holding Certificate of Practice (except those members who are residing abroad), unless exempted, are required to: a. Complete at least 90 CPE credit hours in each rolling three-year period of which 60 CPE credit hours should be of structured learning. b. Complete minimum 20 CPE credit hours of structured learning in each year. ? All the members who are not holding Certificate of Practice or are residing abroad (whether holding Certificate of Practice or not), unless exempted, are required to: a. Complete at least 45 CPE credit hours of structured/unstructured learning in each rolling three-year period b. Complete minimum 10 CPE credit hours of structured/unstructured learning in each year.
Nowhere it is said that the members holding part time COP are exempt from CPE hours requirements.Accordingly penal provision should apply to them also. Wait for others opinion on the same or else drop a mail e-sahayata portal of ICAI