ICAI Empanelment to act as Observers at Examination Centres – Sep/Nov 2026

The Institute of Chartered Accountants of India (ICAI) has invited applications from eligible members for empanelment as Observers for the Chartered Accountants Examinations scheduled in September and November 2026. The announcement outlines examination dates for Foundation, Intermediate, Final, INTT-AT, and IRM examinations, along with eligibility conditions, honorarium, duties, and the empanelment process. Members applying must be below 65 years of age as of 1 June 2026, enrolled on the Register of Members since 1 March 2024, and free from conflicts such as relatives appearing in the exams, involvement in coaching activities, disciplinary proceedings, or association with ICAI governing bodies. ICAI has also introduced a cooling-off period after three consecutive observer assignments. Observers will receive ₹5,000 per day/session plus ₹500 conveyance reimbursement. Applications must be submitted online between 1 June and 30 June 2026. The notification further provides extensive details of examination centres and city-wise zones across India.

THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA
(Set up by an Act of Parliament)

Examination Department
The Institute of Chartered Accountants of India

26^th May 2026

ANNOUNCEMENT

EMPANELMENT OF MEMBERS TO ACT AS OBSERVERS AT THE EXAMINATION CENTRES FOR THE CHARTERED ACCOUNTANTS’ EXAMINATIONS, SEPTEMBER & NOVEMBER 2026.

It is proposed to empanel members to act as Observers for the forthcoming Chartered Accountants Examinations September & November -2026 scheduled to be held as under:

Kindly note that, the Examination Committee in its 648th Meeting held on 8th and 9th MAY 2024 among others has decided that there should be a cooling off period for one attempt after (3) three consecutive attempts for Observership duties.

1. Eligibility Criteria for Empanelment:

Members who fulfill the following criteria are eligible for empanelment, to act as Observers.

i) He/she should not be more than 65 years of age as on the date of empanelment, i.e.,lst June 2026.

ii) His/her name should have been borne on the Register of Members as on 1st March 2024 and continues to be so.

iii) Neither he/she nor his/her relatives* or dependent* is / will be appearing in the ensuing Chartered Accountants Examinations, September & November 2026 in any examination centers in India or Abroad.

[* the term “relative” or “dependent” for the purpose shall include, in relation to an individual, the wife, husband, son, daughter-in-law, daughter, son-in-law, grandson, granddaughter, brother, brother’s wife, brother’s son, brother’s daughter, sister, sister’s husband, sister’s son, sister’s daughter, wife’s brother, wife’s sister and husband’s brother and husband’s sister]

iv) He/she is not coaching students for any of the examinations / test conducted by the Council of the Institute in any institutions / organization including Regional Councils / Branches of the Institute and also private coaching.

v) He/she has not been convicted by any court of Law and no disciplinary proceedings are pending against him/her, either by the ICAI / Disciplinary Directorate or by any other organization, both in India and abroad.

vi) He/she is not associated with the Institute as an elected/co-opted member of the Council / Regional Council / Managing Committee of any Branch of the ICAI.

vii) He/she shall abide by the Guidelines for Observer and / or any other instructions.

2. Honorarium

The honorarium of Z 5000/- per day / per session and Z 500/- as conveyance reimbursement per day (to cover cost of local travel) for all cities will be paid.

3. Duties of Observer:

A member will be allotted duties in the city of his professional address only as per Institute’s records.

(To avoid any hardship in allotment of Observer assignment, Members are advised to update their professional Address / City in ICAI through the SSP Portal in accordance with the examination cities, if not updated)

The main duty of the observer is to ensure that (I) The Question Paper Packets meant for the day of the exam, with the right code of the day are collected from the bank (where they are kept under safe custody) opened and distributed to the candidates. (II) Checking the authenticity/ identity of the candidates with attendance register on random basis without disturbing them in writing their Examination to introduce the element of surprise checking. Accordingly, Observer is required to be present in the assigned branch of the Bank/Examination Centre from the time when the code key is opened in the bank till the conclusion of the examination, i.e. till the answer books are pooled, reconciled, packed and handed over to the designated courier agency (including answer sheet of physically handicapped candidates, if any) for dispatch to the Examination Department.

Once the duties are assigned for acting as an Observer in a particular examination centre, he/she should attend to the said assignment and submit his/her report on daily basis in the prescribed format at the Portal immediately after the conclusion of exam. Bill is required to be submitted immediately after completion of all the Examination.

In case any member is unable to perform his / her assignment, the same may be declined in the portal and communicated to the Examination Department well in advance, so that alternative arrangement can be made. If a member neither informs the Examination Department nor discharges the duties assigned, he/she would be liable for such action under the provisions of the Chartered Accountants Act 1949 and the Regulations framed thereunder, as deemed fit.

Kindly note that giving false/misleading declaration regarding conflict of interest / involvement in coaching and any unauthorized absence from the Exam Centre during the exams will lead to action under disciplinary provisions in accordance with the Chartered Accountants Act, 1949 and the Rules and Regulations framed thereunder.

4. How to Empanel:

A member who fulfills the above-mentioned eligibility criteria, desirous of empaneling himself / herself for the assignment, may do so, online at http://observers.icaiexam.icai.org.

Applications by any other mode will not be entertained. The activity schedule of the portal is as under:

5. Details of the cities for Chartered Accountants’ SEPTEMBER & NOVEMBER 2026 Examinations

(A) WESTERN REGION:

(Covering States of Goa, Gujrat and Maharashtra and U. T. of Dadra & Nagar Haveli and Daman & Diu)

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(B) SOUTHERN REGION:

(Covering States of Andhra Pradesh, Karnataka, Kerala, Tamil Nadu, Telangana and U. Ts. of Lakshadweep and Pondicherry)

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(C) EASTERN REGION:

(Covering States of Northeast States, Manipur, Orissa, West Bengal and U.T. of Andaman & Nicobar Islands)

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(D) CENTRAL REGION:

(Covering States of Bihar, Chhattisgarh, Jharkhand, M.P., Rajasthan, Uttarakhand and U.P.)

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(E)NORTFmRN REGION:

(Covering States of Haryana, H.P., Punjab and U.T. of Chandigarh, Delhi, J & K, and Ladakh)

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The members are advised to note the above and stay in touch with the website of the Institute, www.icai.org

(CA. ANAND KUMAR CHATURVEDI)
JOINT SECRETARY (EXAMINATIONS)

(Republished with amendments)