Observers for Chartered Accountants Examinations – 2026

Empanelment of Members as Observers for Chartered Accountants Examinations – September & November 2026

Applications are invited from eligible members for empanelment as Observers for the upcoming Chartered Accountants’ Examinations scheduled during September and November 2026.

Examination Schedule

It may be noted that the Examination Committee, in its 648th meeting held on 8–9 May 2024, approved a mandatory cooling-off period of one examination cycle after completion of three consecutive observer assignments.

1. Eligibility Criteria

Members meeting the following conditions may apply for empanelment as Observers:

1. The applicant should not have attained the age of 65 years as on 1 June 2026.
2. The applicant’s name must have appeared in the Register of Members on or before 1 March 2024 and should continue to remain on the Register.
3. Neither the applicant nor any of his/her relatives or dependents should be appearing in the September/November 2026 Chartered Accountants Examinations at any centre in India or abroad.

For this purpose, “relative” or “dependent” includes spouse, children, children-in-law, grandchildren, siblings and their family members, as well as spouse’s siblings.

4. The applicant should not be engaged in coaching or training students for examinations conducted by the Institute, whether through coaching institutions, branches, regional councils, or private tuition.
5. The applicant should not have been convicted by any court of law, and no disciplinary matter should be pending against him/her before ICAI or any other authority in India or abroad.
6. The applicant should not be serving as an elected or co-opted member of the Council, Regional Council, or Managing Committee of any ICAI Branch.
7. The applicant must comply with all Observer Guidelines and instructions issued by the Institute.

2. Remuneration

Observers will be paid:

• ₹5,000 per session/per day as honorarium
• ₹500 per day towards local conveyance expenses

The above rates are applicable uniformly across all cities.

3. Responsibilities of Observers

Observer assignments will generally be allotted in the city of the member’s professional address as available in ICAI records.

Members are advised to ensure that their professional address and city details are updated through the SSP Portal in line with examination centre locations.

The key responsibilities of an Observer include:

• Supervising collection and opening of question paper packets from the designated bank branch
• Ensuring correct distribution of question papers to candidates
• Conducting random verification of candidates’ identity with attendance records without disturbing the examination process
• Remaining present from the opening of confidential packets until completion of all post-examination formalities, including reconciliation, packing, and dispatch of answer books

Observers are required to submit their daily reports online immediately after each examination session and submit their bills promptly after completion of all assigned duties.

If an Observer is unable to undertake the assignment, the same must be declined through the portal and informed well in advance to the Examination Department to facilitate alternate arrangements.

Failure to report for duty without prior intimation, submission of incorrect declarations regarding conflict of interest or coaching involvement, or unauthorized absence from the examination centre may attract disciplinary action under the provisions of the Chartered Accountants Act, 1949 and related Rules and Regulations.

4. Procedure for Empanelment

Eligible members willing to serve as Observers may apply online through the official portal:

Observer Empanelment Portal

Applications submitted through any mode other than the online portal will not be accepted.

Important Dates

Announcement

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