However, total Structured CPE hours obtained in physical mode (apart from online mode as allowed) shall continue to be counted as Structured CPE Hours. List of non-compliant members shall also be provided to Professional Development Committee of the ICAI by CPE Committee of ICAI. these provisions do not apply for non­compliance of (2+2) recommendatory CPE hours of Code of Ethics and Standards on Auditing. Revised CPE Hours Requirements for Members for each Calendar Year (from Calendar year 2026 onwards)W.e.f. However, total Structured CPE hours obtained in physical mode (apart from online mode as allowed) shall continue to be counted as Structured CPE Hours.