Special Examination 2026 for Foreign Accounting Body Members
ICAI Special Examination 2026 for Foreign Accounting Body Members – Complete Guide
A. General Instructions
| Particulars | Details |
|---|---|
| Guidance | Candidates must carefully read and follow all instructions while filling the form and retain a copy for reference |
| MRA/MoU Notice | Candidates should review the announcement related to Special Examinations under MRA/MoU with foreign accounting bodies |
B. Examination Details
| Particulars | Details |
|---|---|
| Exam Dates | 15th – 19th June 2026 |
| Exam Timing | 2:00 PM – 5:00 PM (IST) |
| Reading Time | 15 minutes advance reading time |
| Exam Centre | Noida (Uttar Pradesh), India |
C. Admit Card
| Particulars | Details |
|---|---|
| Requirement | Fill relevant columns and submit with exam application form |
| Submission | To Examinations Department |
D. Examination Fees
| Particulars | Details |
|---|---|
| Refund Policy | Non-refundable and non-adjustable |
| Re-attempts | Full fees payable again |
E. Application Deadline
| Particulars | Details |
|---|---|
| Last Date | 16th February 2026 |
| Late Applications | Not accepted under any circumstances |
| Postal Advice | Send 3–4 days early; avoid last-day posting |
F. Application Submission
| Particulars | Details |
|---|---|
| Mode | Speed Post / Registered Post only |
| Address | Joint Secretary (Exams.), ICAI Bhawan, Indraprastha Marg, New Delhi – 110002 |
| Courier | Private courier not allowed |
| Office Submission | Do not send to regional/branch offices |
| Proof | Retain postal receipt |
| Incomplete Forms | Will be rejected |
G. Eligibility for Special Exam (MRA/MoU)
| Requirement | Details |
|---|---|
| ICAI Registration | Mandatory |
| Registration Letter | Must be issued before admission |
H. Subjects to be Cleared (By Foreign Body Membership)
1. CPA Australia
| Subjects |
|---|
| Corporate & Allied Laws |
| Taxation |
| Advanced Auditing & Professional Ethics* |
| Financial Reporting** |
* Not applicable if Assurance/Auditing studied
** Not applicable if Financial Reporting studied
2. CPA Ireland
| Subjects |
|---|
| Corporate & Allied Laws |
| Direct & Indirect Taxes |
| Strategic Financial Management* |
| Advanced Auditing & Professional Ethics** |
* Exemption if Strategic Corporate Finance studied
** Exemption if Audit Practice & Assurance studied
3. CPA Canada
| Subjects |
|---|
| Corporate & Allied Laws |
| Taxation |
4. SAICA
| Subjects |
|---|
| Company Law |
| Taxation |
| Information Systems Control & Audit |
5. ICAEW
| Subjects |
|---|
| Auditing & Assurance |
| Law, Ethics & Communication |
| Information Technology & Strategic Management |
| Direct Tax Laws |
| Indirect Tax Laws |
6. ICAN
| Subjects |
|---|
| Corporate & Other Economic Laws |
| Direct Tax Laws & International Taxation |
| Advanced Indirect Tax Laws |
7. MICPA
| Subjects |
|---|
| Corporate & Allied Laws |
| Taxation |
8. CAANZ
| Subjects |
|---|
| Indian Law |
| Taxation |
| Ethics |
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