Many CA members are still unclear about the 2+2 Structured CPE Hours relating to Standards on Auditing and Code of Ethics! The Council has already clarified that, from Calendar Year 2024 onwards, these hours are recommendatory. They are no longer treated as a mandatory component within the annual CPE requirement. COP holders may complete these hours at any time during the year through DLH or physical mode. Members should note that no compliance hardship arises specifically from this 4-hour component. This update may be kept in view while planning annual CPE activities.

CA Himank Singla