Observers at the Examination Centres – January 2026

Empanelment of Members to Act as Observers at the Examination Centres for the Chartered Accountants Examinations – January 2026

The Institute of Chartered Accountants of India (ICAI) proposes to empanel eligible members to act as Observers for the forthcoming Chartered Accountants Examinations – January 2026, which are scheduled to be held as under:

The Examination Committee, at its 648th Meeting held on 8th–9th May 2024, decided to introduce a cooling-off period of one attempt after completion of three consecutive assignments as Observer.

1. Eligibility Criteria for Empanelment

Members fulfilling the following criteria are eligible for empanelment as Observers:

i. Shall not be more than 65 years of age as on 8th October 2025 (date of empanelment).
ii. His/her name should appear in the Register of Members as on 1st July 2023 and continue to be so.
iii. Neither the member nor any of his/her relatives or dependents (as defined below) should be appearing in the January 2026 Chartered Accountants Examinations, in India or abroad.

Relatives/Dependents include: wife, husband, son, daughter, son-in-law, daughter-in-law, grandson, granddaughter, brother, sister, brother’s/sister’s spouse or children, wife’s/husband’s brother or sister.
iv. Should not be engaged in coaching or teaching students for any ICAI examination, either privately or through any institution, including Regional Councils/Branches of ICAI.
v. Should not have been convicted by any court of law and should have no disciplinary proceedings pending against him/her by ICAI or any other organization in India or abroad.
vi. Should not be associated with ICAI as an elected or co-opted member of the Council, Regional Council, or Managing Committee of any Branch.
vii. Shall abide by the Guidelines for Observers and other instructions issued by the Examination Department from time to time.

2. Honorarium

An honorarium of ₹3,750 per day/per session will be paid. In addition, conveyance reimbursement shall be paid at the rate of ₹500 per day for ‘A’ Class cities and ₹400 per day for other cities to cover local travel expenses.

List of ‘A’ Class Cities:
Ahmedabad, Bengaluru, Chennai, Delhi / New Delhi, Hyderabad / Secunderabad, Jaipur, Kanpur, Kolkata / Howrah, Lucknow, Mumbai, Nagpur, and Pune.
All other cities shall be treated as ‘B’ Class.

3. Duties and Responsibilities of Observers

• Duties shall be assigned in the city of the member’s professional address, as per ICAI records. Members are advised to update their professional address in the SSP Portal to avoid any inconvenience.
• The primary responsibility of the Observer is to ensure the secure handling of question paper packets, from collection at the designated bank to the distribution at the examination centre.
• The Observer must remain present at the assigned centre from the time of code key opening till completion of examination activities, including reconciliation, packing, and dispatch of answer books through the designated courier.
• Observers must submit a daily report in the prescribed format through the portal immediately after each examination and submit the bill for honorarium after completion of all duties.
• If unable to perform the assigned duty, the Observer should decline the assignment on the portal and inform the Examination Department in advance.
• Failure to report for duty without prior intimation or submission of false declarations regarding eligibility, conflict of interest, or involvement in coaching activities will attract disciplinary action under the Chartered Accountants Act, 1949 and related regulations.

4. Procedure for Empanelment

Eligible members desirous of empanelment may apply online only through the official portal:
🔗 http://observers.icaiexam.icai.org

Applications submitted by any other mode will not be accepted.

Issued by:
Examination Department
The Institute of Chartered Accountants of India
(ICAI Bhawan, New Delhi)

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