The Institute of Chartered Accountants of India has announced a Special Examination for members of foreign accounting bodies covered under Mutual Recognition Agreements (MRAs) or Memoranda of Understanding (MoUs). The examination will be held from 15 to 19 June 2026, from 2:00 PM to 5:00 PM IST, with a 15-minute advance reading time, at Noida, Uttar Pradesh. Applications must reach ICAI Headquarters, New Delhi, by 16 February 2026, strictly by Speed Post or Registered Post in the prescribed envelope. Admission is permitted only after registration with ICAI and issuance of a registration letter. Examination fees are non-refundable and must be paid afresh for repeat attempts. Subjects to be cleared vary by foreign accounting body, including combinations of Indian corporate laws, taxation, auditing, ethics, financial reporting, and information systems, with specific exemptions based on prior curricula. Candidates are advised to submit complete applications within timelines and retain postal receipts and copies for reference.
THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA
[Set up by an Act of Parliament]
Special Examination for Members of Foreign Accounting Bodies with whom the ICAI had entered into Mutual Recognition Agreement (MRA) / Memorandum of Understanding (MoU)
Last Date: 16th February 2026
NOTE FOR INFORMATION AND GUIDANCE OF APPLICANTS
Candidates are advised to carefully read, understand and follow the instructions while filling in the Form and retain a copy of the same for future reference. Candidates are also requested to go through the Announcement relating to Special Examinations for candidates under Mutual Recognition Agreement (MRAs) / Memorandum of Understanding (MoU) with Foreign Accounting bodies.
| (1) | Dates of Examination | 15th to 19th June 2026 |
| (2) | Timings of Examination |
2.00 P.M. – 5.00 P.M. (IST)
with advance reading time (for question paper) of 15 Minutes |
| (3) | Filling up of Admit Card | Candidates are required to fill in the relevant columns in the Admit Card and submit the same to the Examinations Department alongwith the examination application form. |
| (4) | Examination Centre | Noida (Uttar Pradesh) (INDIA) |
| (5) | Examination Fees | The Examination Fees once paid by a Candidate shall not be refunded / adjusted under any circumstances. Candidate who are applying for the second time and onward are required to remit the Examination Fees again. |
| (6) | Last date for receipt of
application at the Institute’s Headquarters |
16th February 2026
(Application received after 16th February 2026 will not be |
| (7) | How should the
application form reach the Institute? |
The application form be sent by Speed Post / Registered Post only in the special envelope attached to the Examination Form to the Joint Secretary (Exams.), The Institute of Chartered Accountants of India, “ICAI Bhawan”, Indraprastha Marg, New Delhi – 110 002.
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| (8) | Admission to the Special Examination for Members of Foreign Accounting Bodies with whom the ICAI had entered into Mutual Recognition Agreement (MRA) / Memorandum of Understanding (MoU) |
No candidate shall be admitted to the Special Examination for Members of Foreign Accounting Bodies with whom the ICAI had entered into MRA / MOU unless he/she has been registered with the ICAI and has been issued the registration letter. |
| (9) | Subjects to be cleared by Members of Foreign Accounting Bodies with whom the ICAI had entered into Mutual Recognition Agreement (MRA) / Memorandum of Understanding (MoU)
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(a) CPA Australia Members are required to pass the following
subjects: (i) Corporate & Allied Laws (ii) Taxation (iii) Advanced Auditing and Professional Ethics* (iv) Financial Reporting** * Not applicable if they had studied Assurance Services & Auditing (Pre 2010) or Advance Auditing and Assurance (Post 2010) in CPA Program. ** Not applicable if they had studied Financial Reporting & Disclosure (Pre 2010) or Financial Reporting (post 2010) in CPA Program. (b) CPA – Ireland Members are required to pass the following subjects: (i) Corporate and Allied Laws (ii) Direct and Indirect Taxes (iii) Strategic Financial Management* (iv) Advanced Auditing & Professional Ethics** * Not applicable if they had studied Strategic Corporate Finance as an elective in CPA examinations. ** Not applicable if they had studied Audit Practice & Assurance Services in CPA examinations. (c) CPA – Canadian Members are required to pass the following subjects: (i) Corporate and Allied Laws (ii) Taxation (d) SAICA Members are required to pass the following subjects: (i) Company Law (ii) Taxation (ii) Information Systems Control and Audit (e) ICAEW Members are required to pass the following subjects: (i) Auditing and Assurance (ii) Law, Ethics and Communication (iii) Information Technology and Strategic Management (iv) Direct Tax Laws and (v) Indirect Tax Laws (f) ICAN Members are the required to pass following subjects: (i) Corporate Laws and Other Economic Laws (ii) Direct Tax Laws and International Taxation (iii) Advanced Indirect Tax Laws (g) MICPA Members are required to pass the following subjects: (i) Corporate and Allied Laws (ii) Taxation (h) CAANZ Members are required to pass the following subjects: (i) Indian Law (ii) Taxation (iii) Ethics |
