i am a chartered accountant passed out in the year 2012 now i am in practice for me what is the requirement for cpe hours. anyway 1st year is exempt. so for the current block of 2011-13 how many hours i need to complete and cpe hours attended in the year 2012 will be counted for 2013 requirement because of 2012 exemption.
NOTE: This provision is a hardship for those qualified in 2012 as it is very difficult to obtain 90 hours in 2 years. Maybe ICAI will provide some relief.