ICAI Seeks Observers for CA Exams January 2026: Apply Now

The Institute of Chartered Accountants of India (ICAI) is inviting members to apply for empanelment as Observers for the Chartered Accountants Examinations scheduled in January 2026. The Final, Intermediate, and Post Qualification Course examinations will run from January 5th to 17th, 2026, while the Foundation examination is set for January 18th, 20th, 22nd, and 24th, 2026. Eligibility criteria restrict members to those aged 65 or less as of October 8, 2025, who were registered by July 1, 2023, and have no relatives appearing in the exams. Additionally, those involved in coaching, facing disciplinary actions, or serving as elected/co-opted members of ICAI bodies are ineligible. An hourly honorarium of ₹ 3,750 per day/session is offered, along with conveyance reimbursement of ₹ 500 for ‘A’ class cities and ₹ 400 for ‘B’ class cities. Observers’ duties involve ensuring the secure handling and distribution of question papers from the bank to the exam hall and overseeing the packing and dispatch of answer books. Members are required to apply online via the dedicated portal between October 8, 2025, and November 7, 2025, and must perform duties in the city of their professional address as per ICAI records. Failure to carry out assigned duties or providing false declarations may result in disciplinary action.

Examination Department
The Institute of Chartered Accountants of India

7th October 2025

ANNOUNCEMENT

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

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

Kindly note that, the Examination Committee in its 648^th Meeting held on 8^th and 9^th 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.,8^th October 2025.

ii) His/her name should have been borne on the Register of Members as on 1^st July 2023 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, January 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 ₹ 3750/- per day / per session and ₹ 500/- as conveyance reimbursement for ‘A’ class cities and ₹ 400/- for other cities per day (to cover cost of local travel) will be paid. The list of “A” class cities is as under:

All other cities are ‘B’ class cities.

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 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. 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’ January 2026 Examinations

(A) WESTERN REGION:

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

–

(B) SOUTHERN REGION:

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

–

(C) EASTERN REGION:

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

–

(D) CENTRAL REGION:

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

–

(E) NORTHERN REGION:

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

–

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)