The Institute of Chartered Accountants of India (ICAI) has invited applications from eligible members for empanelment as Observers for the forthcoming Chartered Accountants Examinations scheduled in January 2026. The exams will be held from January 5 to 17, 2026, for Final, Intermediate, and Post Qualification Courses (except on January 14), while the Foundation Examination will be conducted on January 18, 20, 22, and 24, 2026.
This empanelment is part of ICAI’s ongoing initiative to ensure the smooth, transparent, and fair conduct of its examinations across India and abroad.
Cooling-Off Rule Introduced
The Examination Committee, during its 648th meeting held on 8th and 9th May 2024, decided to introduce a cooling-off period after three consecutive exam attempts as Observer. This means that a member who has served for three consecutive examination cycles must take a break for one attempt before being eligible again.
Eligibility Criteria
To qualify for empanelment, members must meet the following conditions:
- Age Limit: Must not be more than 65 years as on October 8, 2025.
- Membership: The applicant’s name must be on the Register of Members as on July 1, 2023, and must continue to be so.
- No Conflict of Interest: The member, or any of their relatives or dependents, should not appear in the upcoming January 2026 CA Exams in any centre in India or abroad.
- No Coaching Engagement: The member should not be engaged in coaching or teaching students for any ICAI examination or test, including through private coaching or ICAI branches.
- No Disciplinary Proceedings: The applicant should not have been convicted by any court, and no disciplinary proceedings should be pending against them.
- No Office Bearer Role: The member should not be an elected or co-opted member of the ICAI Council, Regional Councils, or Branch Managing Committees.
- Compliance with Guidelines: Must agree to abide by ICAI’s Guidelines for Observers and all related instructions.
Honorarium and Allowances
Empanelled observers will receive an honorarium of ₹3,750 per day/session, along with conveyance reimbursement of ₹500 per day for ‘A’ class cities and ₹400 for other cities.
‘A’ class cities include:
Ahmedabad, Bengaluru, Chennai, Delhi/New Delhi, Hyderabad/Secunderabad, Jaipur, Kanpur, Kolkata/Howrah, Lucknow, Mumbai, Nagpur, and Pune.
All other locations are treated as ‘B’ class cities for this purpose.
Duties and Responsibilities of Observers
Observers play a crucial role in maintaining the sanctity of ICAI examinations. Their primary responsibilities include:
- Collecting question paper packets from the designated bank and ensuring they are opened and distributed correctly at the exam centre.
- Remaining present from the opening of the question paper code key until the collection, reconciliation, and dispatch of answer books to the Examination Department.
- Submitting a daily report in the prescribed format via the ICAI portal immediately after each exam session.
- Submitting bills after completion of the full examination cycle.
Members unable to perform their duties must decline the assignment in the portal and inform the Examination Department in advance. Failure to comply or providing false declarations may attract disciplinary action under the Chartered Accountants Act, 1949.
Empanelment Process and Key Dates
Applications must be submitted online only through the ICAI portal:
http://observers.icaiexam.icai.org
No offline applications will be accepted.
| Activity | Date |
| Opening of Empanelment Window | 8th October 2025 (Wednesday) |
| Closing of Empanelment Window | 7th November 2025 (Friday) |
| Hosting of Self-Selection Details (Tentative) | Last week of December 2025 |
Members are advised to ensure that their professional address and city details are correctly updated in the ICAI’s Self Service Portal (SSP) to avoid any issues in the assignment of examination centres.
A Step Toward Transparency and Integrity
ICAI’s observer empanelment program underscores the Institute’s commitment to upholding the integrity, confidentiality, and fairness of its examination system. By involving experienced professionals as observers, ICAI continues to strengthen public trust in the conduct of one of the country’s most prestigious professional examinations.
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