Applications for observer empanelment for January 2027

ICAI Invites Applications for Observer Empanelment for CA Examinations – January 2027

The Institute of Chartered Accountants of India (ICAI) has invited applications from eligible members for empanelment as Observers at examination centres for the January 2027 Chartered Accountants Examinations, including the Advanced ICITSS Test.

The empanelment process will be conducted online, and interested members must satisfy the eligibility conditions prescribed by the Institute.

1. Schedule of CA Examinations – January 2027

The examinations are scheduled on the following dates:

2. Eligibility Criteria for Observer Empanelment

Members seeking empanelment as Observers must fulfil the following conditions:

1. Age limit: The member must not be above 65 years of age as on 21 October 2026.
2. Membership requirement: The member’s name must have been entered in the Register of Members on or before 1 July 2024, and the membership must continue to remain valid.
3. Conflict of interest: Neither the member nor any of their specified relatives or dependants should be appearing in the January 2027 CA Examinations at any examination centre in India or abroad.The specified relatives include the member’s spouse, children, children-in-law, grandchildren, siblings and their spouses or children, and the specified siblings of the member’s spouse.
4. Coaching restriction: The member must not be engaged in coaching students for any examination or test conducted by the ICAI Council, whether through an institution, an ICAI Regional Council or Branch, or private coaching.
5. Disciplinary record: The member must not have been convicted by a court of law, and no disciplinary proceedings should be pending against them before the ICAI, its Disciplinary Directorate or any other organisation in India or abroad.
6. Association with ICAI bodies: The member must not be serving as an elected or co-opted member of the ICAI Council, a Regional Council or the Managing Committee of an ICAI Branch.
7. Compliance with instructions: The member must agree to comply with the applicable Observer Guidelines and all other instructions issued by the Institute.

Cooling-off requirement

As decided by the Examination Committee at its 648th meeting held on 8 and 9 May 2024, a cooling-off period of one examination attempt applies after three consecutive attempts of performing Observer duties.

3. Honorarium and Conveyance Reimbursement

Eligible members appointed as Observers will be entitled to the following payments:

The conveyance reimbursement is intended to cover local travel expenses and is applicable across all cities.

4. Duties and Responsibilities of an Observer

The primary responsibility of an Observer is to ensure the proper and secure conduct of the examination at the allotted centre.

The key responsibilities include:

• Question paper security: Ensuring that the question paper packets designated for the examination day, bearing the correct paper code, are collected from the bank’s safe custody, opened and distributed to candidates in accordance with the prescribed procedure.
• Candidate verification: Conducting random checks to verify candidates’ identities against the attendance register without disturbing candidates while they are writing the examination.
• Presence throughout the examination process: Remaining at the assigned bank or examination centre from the opening of the code key at the bank until the examination process is completed.
• Answer book handling: Supervising the pooling, reconciliation, packing and handover of answer books, including those of physically handicapped candidates, to the designated courier agency for dispatch to the Examination Department.
• Daily reporting: Submitting the prescribed Observer report through the portal immediately after the conclusion of each examination day.
• Bill submission: Submitting the bill immediately after completing all assigned examination duties.

Allotment of examination centres

Observer duties will be allotted only in the city of the member’s professional address as recorded in ICAI’s records.

Members are therefore advised to update their professional address and city through the ICAI Self-Service Portal (SSP), wherever necessary, to facilitate assignment in their preferred examination city.

What if an assigned member cannot attend?

If a member is unable to perform an assigned duty, they must decline the assignment through the portal and inform the Examination Department well in advance so that alternative arrangements can be made.

Failure to attend an assigned duty without prior intimation, or failure to discharge the assigned responsibilities, may invite disciplinary action under the Chartered Accountants Act, 1949, and the applicable Regulations.

Members should also ensure that declarations concerning conflicts of interest and coaching activities are accurate. False or misleading declarations, as well as unauthorised absence from the examination centre, may result in disciplinary proceedings.

5. How to Apply for Observer Empanelment

Eligible members interested in performing Observer duties must submit their applications exclusively through the online portal:

Official application portal: http://observers.icaiexam.icai.org

Applications submitted through any other mode will not be accepted.

Important dates

6. Important Points for Members

• Verify that all eligibility conditions are satisfied before applying.
• Ensure that the professional address and city recorded with ICAI are up to date.
• Check for any conflict of interest involving specified relatives or dependants.
• Submit the empanelment application within the prescribed window.
• Once assigned, complete the Observer duties and reporting requirements in accordance with ICAI instructions.

Conclusion: Eligible ICAI members interested in serving as Observers for the January 2027 CA Examinations should complete the online empanelment process between 21 October and 20 November 2026 and comply with the Institute’s prescribed eligibility conditions and examination procedures.

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