ICAI Extends MEF 2026-27 Submission Deadline to September 9, 2026

Summary: The Professional Development Committee (PDC) of the Institute of Chartered Accountants of India (ICAI) has extended the last date for online submission of the Multipurpose Empanelment Form (MEF) 2026-27 from 29th August 2026 to 9th September 2026. The extension is stated to provide adequate time to members to submit the MEF. The PDC has also stated that no further extension will be given because it has to submit the Bank Branch Auditors’ Panel to RBI within the stipulated time.

The advisory specifies that the last date for submission of the online MEF and Declaration is 9th September 2026. Partnership/LLP firms and proprietary firms in existence as on 1st July 2026, as well as members holding a Full-time Certificate of Practice as on that date and practising in individual name, are eligible to file the MEF. The advisory clarifies that this is eligibility for filing the MEF only and that the eligibility criteria of individual auditees for allotment of audit may differ.

The MEF contains non-editable Green Fields sourced from the ICAI Self-Service Portal, editable White Fields based on the previous year’s MEF and Grey Fields for information regarding changes that have not yet been reflected in the SSP. The form can be saved page-wise and edited any number of times before submission, but once submitted it cannot be edited. Credit for partners/proprietors depends upon exclusive association with the applicant from 1st July 2026 until the date of second verification, which is normally undertaken in October/November.

The advisory also sets out provisions concerning Unique Code Numbers (UCNs), audit experience, professional staff, full-time Chartered Accountant employees and OTP-based validation of declarations. Financial documents for FY 2024-25 are required from applicants, subject to the stated exception for applicants who have opted for presumptive taxation under Section 44ADA of the Income-tax Act, 1961. Such applicants need not submit the Balance Sheet and Income & Expenditure Account.

For the NABARD panel concerning appointment/re-appointment of statutory auditors of State Co-operative Banks and Central Co-operative Banks, the advisory refers to the Guidelines on Appointment / Re-appointment of Statutory Auditors of State Co-operative Banks and Central Co-operative Banks dated January 15, 2024. The advisory specifies experience criteria and a minimum one-year continuous association requirement for professional staff under the relevant guidelines.

The advisory further provides for complaint filing through the MEF Complaint Entry facility, with complaints capable of being lodged using MRN/FRN and a complaint number generated for future reference. If a complaint is not resolved within three working days, the applicant may use the specified email address or telephone numbers during the stated working hours.

Applicants are also informed that PDC generally hosts the draft MEF Panel in October/November for verification. Information provided in the MEF may be used by ICAI for empanelment for professional work by RBI, NABARD, Public Sector Banks and other authorities, subject to the applicant’s stated consent and the requirement concerning Section 15 of the Digital Personal Data Protection Act, 2023 and the Rules and Regulations made thereunder.

The advisory also refers to the Guidelines for appointment/re-appointment of Statutory Branch Auditors of Public Sector Banks for calculation of category. A relevant TaxGuru publication containing the Guidelines on Statutory Branch Audit of Public Sector Banks has been verified.

Institute of Chartered Accountants of India

Professional Development Committee
The Institute of Chartered Accountants of India
September 20, 2025

ANNOUNCEMENT FOR EXTENSION OF LAST DATE FOR
SUBMITTING MEF 2026-27
FROM 29TH AUGUST TO 9TH SEPTEMBER, 2026

Multipurpose Empanelment Form (MEF) for the year 2026-27

In order to give adequate time to members to submit MEF, it has been decided to extend the last date for submitting the MEF from 29th August 2026 to 9th September 2026. Accordingly, last date for online submission of MEF is 9th September, 2026.

• It may kindly be noted that no further extension will be given for filing MEF 2026-27, as PDC has to submit Bank Branch Auditors’ Panel to RBI within stipulated time.
• Before filling the Multipurpose Empanelment Form (MEF) for the year 2026-27, applicant members are advised to go through the Advisory. For any clarification/query/complaint regarding MEF 2026-27, the MEF applicants can write to PDC under the tab “MEF Complaints Portal” available at meficai.org.

ADVISORY FOR MULTIPURPOSE EMPANELMENT FORM (MEF) 2026-27

Last date for submission of online Form and Declaration is 9th September, 2026.

1. Eligibility for filing MEF

• Partnership/LLP Firms which are in existence as on 1st July, 2026 OR
• Proprietary Firms which are in existence as on 1st July, 2026 OR
• Member holding Full-time Certificate of Practice as on 1st July, 2026 and practising in individual name.

Please Note: The above is the eligibility criteria for filing the MEF only. The eligibility criteria of each auditee for allotment of audit may differ. Please refer to Guidelines of the respective auditees for further information.

2. Procedure of filing MEF

• Green Fields are non-editable fields which exhibit the data related to Firms/ Members/ Partners/ CA Employees which are fetched from the Self-Service Portal (Hereinafter referred to as SSP of ICAI).
• White Fields are editable fields which exhibit the data from the last year’s MEF which are to be updated by the Applicants as per the actuals.
• Any change in the data in Green field will be considered in MEF only if the same is reflected in SSP of ICAI. Applicants may indicate such change in Grey colour fields in MEF for information purpose.
• MEF provides the facility of page-wise saving and is editable any number of times before submission. PLEASE NOTE THAT ONCE SUBMITTED, IT CANNOT BE EDITED.

3. Important Parameters – Grant of Credit

• The Applicant will get the credit of the partner/proprietor only if she/ he is exclusively associated with the Applicant on 1st July, 2026 until the date of second verification.
• The second verification is subsequent verification of the records of the Member/ Firm as on 1st July of the respective year with the latest SSP records which is normally done in the month of October/November.
• Exclusiveness of Partner/Proprietor /Member practicing in his/her Individual Name:
  • Partner:

a. The partner must hold full-time Certificate of Practice (CoP) on July 1, 2026, until the date of the second verification.

b. The Partner must not have sole practice (individual) on July 1, 2026, until the date of the second verification.

c. The Partner should not be associated with any other firm as a Partner/Proprietor/ CA employee on July 1, 2026, until the date of the second verification.

d. The Partner should not be employed on July 1, 2026, until the date of the second verification.

• • Proprietor/member practising in his/her individual name:

a. The member must hold Full-time CoP on July 1, 2026, until the date of the second verification.

b. The Proprietor/Member practicing in their individual name must not be associated with any other firm as a Partner/Proprietor/ CA employee on July 1, 2026, until the date of the second verification.

c. The Proprietor/Member practicing in their individual name should not be employed on July 1, 2026, until the date of the second verification.

4. Unique Code Number (UCN)

• UCN will be allotted to all first-time eligible Applicants for Bank Branch Auditor’s panel.
• The Applicants who are not eligible for Bank Branch Auditor’s panel will also be allotted UCN, if any of the partners/ proprietor/ Member practising in individual name is exclusively associated with Applicant as on 1st July, 2026.
• Any Member who has been allotted UCN while practicing in individual name should continue to use the same UCN even on forming Proprietary concern.
• Any partnership firm who has been allotted UCN should continue to use the same UCN even on conversion to LLP.

5) Experience

Member will be considered to have such experience only if he/she has signed the Audit Report/conducted the Audit. The experience gained in the capacity of Articled/Audit Assistant or CA employee/assistant is not to be included while mentioning the audit experience in MEF.

A. Bank Audit Experience MEF Panel (including Bank Branch Auditors’ Panel)

• • Experience of branch audit of a Public sector Bank (PSB) or a Private sector Bank (PVB) is to be mentioned. (The experience of Statutory Central Audit of J & K Bank will also be reckoned as Public Sector Bank Audit experience.)
  • If applicant has audited both Public Sector Banks and Private Sector Banks in the same year, then experience will be counted as 1 year only.

B. Additional Parameter – Audit Experience – Panel for Appointment / Re-appointment of Statutory Auditors of State Co-operative Banks (StCBs) and Central Co-operative Banks (CCBs) for submission to NABARD.

• • Audit experience shall mean experience of the audit firm as Statutory Central / Branch Auditor of Commercial Banks / UCBs / NBFCs (including HFCs) / AIFIs / Statutory Auditor of StCBs / CCBs / RRBs.
  • In case of merger and demerger of audit firms, merger effect will be given two years after merger, while demerger will be given effect immediately.
  • If applicant has audited more than one amongst the above- mentioned entity in the same year, then experience will be counted as 1 year only.

Please refer to detail guidelines dated 15.01.2024 for Appointment / Re-appointment of Statutory Auditors of State Co-operative Banks and Central Co-operative Banks for further clarification.

6. Professional Staff

• For MEF panel (including Bank Branch Auditors’ Panel)

Professional Staff (excludes typists / stenographers / computer operators / secretary/ies and subordinate staff, etc) implies audit and articled clerks with knowledge in book-keeping and accountancy and are engaged in audit.

• For Panel for Appointment / Re-appointment of Statutory Auditors of State Co-operative Banks (StCBs) and Central Co-operative Banks (CCBs) for submission to NABARD:

Professional staff includes audit and article clerks with knowledge of book-keeping and accountancy and who are engaged in on-site audits but excludes typists / stenos / computer operators / secretaries / subordinate staff, etc. There shall be at least one year of continuous association of professional staff with the firm, asper NABARD Guidelines for considering them as professional staff.

Please refer to detail guidelines dated 15.01.2024 for Appointment / Re-appointment of Statutory Auditors of State Co-operative Banks and Central Co-operative Banks for further clarification.

7. Full Time Chartered Accountant employee

For MEF Panel (including Bank Branch Auditors’ Panel)

A Member is treated as Full Time Chartered Accountant Employee with the Firm if:

a. He/She is an active member on July 1, 2026, until the date of the second verification.

b. He/She is not Partner/Proprietor in any other Firm(s) on July 1, 2026, until the date of the second verification.

c. He/She is not Practicing in Individual name on July 1, 2026, until the date of the second verification.

d. He/She is not a full time/part time Chartered Accountant Employee in any other Firm on July 1, 2026, until the date of the second verification.

e. He/She is not employed full time/part time elsewhere on July 1, 2026, until the date of the second verification

8. Submission of Declaration

• The Declaration for the MEF is to be validated with One Time Password (OTP).
• OTP will be sent to the Email-id and Mobile Number as registered in SSP of ICAI. Any modification required in email or mobile number, has to be done in SSP and will be reflected in MEF on real time basis on click of the ‘Refresh Mobile and E-mail from SSP’ button in MEF.
• The Declaration is to be validated by all the partners, proprietor and individual, as the case may be.
• OTP is not required in case of partner(s) who retires/expires before the date of submission of MEF provided the details of the same are updated in SSP database. In such case, the applicant may mention the reason thereof. The credit of such partner(s) will not be given to the applicant.
• It is advisable that the draft MEF before submission should be shared with all the partners internally for their perusal so that they are able to validate the declaration through OTP.

9. Submission of Financial Documents

• The Financial Documents are to be uploaded by all the Applicants of MEF.
• The following Financial documents for Financial Year 2024-25 are to be submitted:
  • Partnership Firms:
    • For Firms:
      • Complete Income Tax Return in JSON format;
      • Income Tax Return Acknowledgement in PDF;
      • Statement of Computation of Total Income of the Firm in PDF;
      • Balance Sheet as on 31st March 2025 along with Schedules (if applicable)in PDF;
      • Income & Expenditure Account for the financial year 2024-25 along with Schedules (if applicable)in PDF.
    • For Partners:
      • Complete Income Tax Return in JSON format;
      • Income Tax Return Acknowledgement in PDF;
      • Statement of Computation of Total Income of the Partner in PDF.
  • Sole Proprietor / Individual practicing in individual name:
    • Complete Income Tax Return in JSON format;
    • Income Tax Return Acknowledgement in PDF;
    • Statement of Computation of Total Income of the Member in PDF;
    • Balance Sheet as at 31st March 2025 along with Schedules (If applicable) in PDF;
    • Income & Expenditure Account for the financial year 2024-25 along with Schedules (If applicable) in PDF.
• Applicants who have opted for Presumptive Taxation scheme under Section 44ADA of Income-tax Act, 1961 and have filed their ITR accordingly for the financial year 2024-25 need not submit Balance Sheet and Income & Expenditure Account.
• All the Financial Information shall be filled in absolute numbers only e.g. Gross Professional Receipts of the Firm of 2 Lakhs 56 thousand 2 hundred 56 rupees shall be mentioned as 2,56,256 and not as 2.56 lakhs.

10. Final Preparation of Panel: Important Points

• In case any of the Partner(s)/ CA employee retires / expires/ leaves between 1stJuly 2026 and the date of second verification the credit will not be given for such Partner(s).
• The credit will not be given for those Partners/ CA employee who have joined after 1st July 2026, even through merger.
• In case, the Firm is closed/merged between 1st July 2026 and the date of second verification, the name of such firm will not be included in the Panel.
• In case, the COP status of an individual applicant changes from full-time to Part-time/No COP between 1st July 2026, and the date of second verification, such applicant will not be included in the Panel.

11. Complaint filing Mechanism

• For any clarification / query / complaint regarding MEF 2026-27, please lodge the same under the tab “MEF Complaint Entry” available at meficai.org for quick resolution. It is advised to login in the MEF to lodge the complaint.
• Query/ complaint can be lodged by using MRN / FRN by the Applicant and on successful lodging, a Complaint number will be generated which can be used for future references.
• Applicant can view the status of complaints by using MRN/FRN or login in MEF for the same.
• In case, the complaint is not resolved within 3 working days, Applicant can write at mefpdc[at]icai[dot]in mentioning the complaint Number or call on the following numbers between 2 PM to 5 PM on all working days by quoting Complaint Number.

12. Others

• To calculate the Category as per Guidelines for appointment/ Re-appointment of Statutory Branch Auditors of PSB you may use calculator at meficai.org/Cats.
• PDC hosts draft MEF Panel generally in the month of October/November for applicants to verify. Information provided in MEF may be used by ICAI for the purpose of empanelment for professional work by RBI, NABARD, Public Sector Banks or other authorities. Applicant is required to give voluntary consent for the same and also undertake to comply with the provisions of Section 15 of the Digital Personal Data Protection Act, 2023 (DPDP Act) and the Rules and Regulations made thereunder with regard to the duties of Data Principal. These Declarations have been provided in the MEF and the applicants are required to tick the boxes before these Declarations to confirm their consent.
• The Institute reserves right to call for additional information / documents from the Applicant as may be considered appropriate.
• While all efforts are being taken in preparing the panel, in the event of any inadvertent mistake or omission, the Institute will not be responsible in any manner.
• The Institute does not undertake any responsibility with regard to the allotment of audit.
• Any modification in MEF will be accepted in compliance with the MEF/RBI/ NABARD Guidelines applicable at the time of preparation of the Panel.
• Members are advised not to correspond directly with the authorities concerned like RBI, NABARD, PSBs etc. on matters related to empanelment.

Professional Development Committee