Members as Observers for CA Examinations – May 2026
Empanelment of Members as Observers for CA Examinations – May 2026
The Institute of Chartered Accountants of India plans to create a panel of members to serve as Observers for the upcoming Chartered Accountants examinations scheduled in May 2026.
📅 Examination Schedule
Final, Intermediate & Post-Qualification Exams
➡ 2 May to 13 May 2026
Foundation Exams
➡ 14, 16, 18 and 20 May 2026
A policy decision provides for a cooling-off period of one exam attempt after three consecutive observer assignments.
✅ Eligibility Requirements
Members can apply if they meet all of the following:
- Age limit: Not above 65 years as on 20 February 2026
- Membership status: Name on the Register of Members as of 1 November 2023 and continuing
- No conflict of interest:
- Neither the member nor close family/dependents should be appearing in May 2026 exams in India or abroad
- Coaching restriction: Not involved in coaching for ICAI examinations (including private or institutional coaching)
- Clean record: No court conviction and no ongoing disciplinary matters in India or overseas
- No governance role: Not serving as elected or co-opted member of Council/Regional Council/Branch committees
- Compliance: Willing to follow all observer guidelines and instructions
(Close relatives/dependents include spouse, children, in-laws, siblings, grandchildren, and specified extended relations.)
💰 Honorarium & Reimbursements
- ₹3,750 per day/session
- Local travel reimbursement:
- ₹500 per day for A-class cities
- ₹400 per day for other cities
A-Class Cities include: Ahmedabad, Bengaluru, Chennai, New Delhi, Hyderabad, Secunderabad, Jaipur, Kanpur, Kolkata, Howrah, Lucknow, Mumbai, Nagpur, Pune
All others fall under B-class.
🧾 Role & Responsibilities
Observers are typically assigned within the city of their professional address (as per ICAI records). Members are encouraged to keep their address updated in the ICAI portal.
Key duties include:
- Collecting the correct question paper packets from the designated bank
- Supervising opening and distribution of papers
- Staying present until answer books are collected, reconciled, packed, and dispatched
- Submitting daily reports online after each exam
- Filing the honorarium bill after completing all assigned duties
If unable to attend, the assignment must be declined early through the portal so alternate arrangements can be made. Failure to inform or unjustified absence may invite action under the governing regulations.
False declarations, conflicts of interest, or unauthorized absence during exams can also lead to disciplinary consequences.
🖥️ How to Apply: Eligible members must apply only through the online portal. Offline or other modes are not accepted.
Portal Timeline
- Opening: 20 February 2026
- Closing: 19 March 2026
- Self-selection of assignments: Expected in the last week of April 2026
Read More Updates on ICAI
