The Institute of Chartered Accountants of India (ICAI) has issued an official announcement inviting applications from eligible members for empanelment as Observers for the upcoming Chartered Accountants (CA) May 2026 Examinations.
CA May 2026 Exam Schedule
As per the announcement dated February 16, 2026, the examinations are scheduled as follows:
- Final, Intermediate and Post Qualification Course (PQC) Examinations: May 2 to May 13, 2026
- Foundation Examination: May 14, 16, 18 and 20, 2026
ICAI will appoint eligible members as Observers at examination centres across India to ensure smooth and transparent conduct of the exams.
Cooling-Off Rule for Observers
The Examination Committee, in its 648th meeting, has reiterated that members who have completed three consecutive observership attempts must undergo a cooling-off period of one attempt before becoming eligible again.
Eligibility Criteria for ICAI Observer Empanelment 2026
Members seeking empanelment must meet the following conditions:
- Must not be more than 65 years of age as on February 20, 2026.
- Name should be borne on the Register of Members as on November 1, 2023, and continue to remain so.
- Neither the member nor their specified relatives/dependents should be appearing in the May 2026 CA examinations.
- Should not be engaged in coaching for ICAI examinations (including private coaching or institutional coaching).
- Must not have any conviction by a court of law or pending disciplinary proceedings.
- Should not be an elected or co-opted member of the ICAI Council, Regional Council, or Branch Managing Committee.
- Must comply with all Observer Guidelines and instructions issued by ICAI.
Observer Honorarium & Allowances
ICAI has prescribed the following remuneration structure:
- Rs 3,750 per day / per session as honorarium.
- Rs 500 per day as conveyance reimbursement for ‘A’ class cities.
- Rs 400 per day for other cities.
'A' class cities include Ahmedabad, Bengaluru, Chennai, Delhi/New Delhi, Hyderabad/Secunderabad, Jaipur, Kanpur, Kolkata/Howrah, Lucknow, Mumbai, Nagpur and Pune. All other cities are categorized as ‘B’ class.
Duties of ICAI Observers
Observers play a critical role in ensuring the integrity of the examination process. Their responsibilities include:
- Collecting question paper packets from designated banks.
- Ensuring the correct code key is opened.
- Supervising distribution of question papers.
- Monitoring examination proceedings.
- Overseeing reconciliation, packing and dispatch of answer books.
- Submitting daily reports through the official portal.
- Filing the bill immediately after completion of assigned duties.
Failure to discharge duties without prior intimation may attract action under the Chartered Accountants Act, 1949 and related regulations.
How to Apply for ICAI Observer Empanelment 2026
Eligible members can apply only through the online portal. Applications through any other mode will not be accepted.
- Opening Date: February 20, 2026
- Closing Date: March 19, 2026
- Self-selection of assignments: Tentatively in the last week of April 2026
Members are advised to update their professional address and city details via the SSP Portal to avoid allotment issues.
Examination Centres Across Regions
The May 2026 CA examinations will be conducted across five major regions:
- Western Region
- Southern Region
- Eastern Region
- Central Region
- Northern Region
The notification includes a detailed city-wise and zone-wise list covering major cities such as Mumbai, Delhi, Bengaluru, Chennai, Hyderabad, Kolkata, Jaipur, Lucknow, Pune, Ahmedabad and many more.
Members are advised to regularly visit the official ICAI website for updates regarding empanelment and examination-related announcements.
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