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It is proposed to empanel members to act as Observers for the forthcoming NOVEMBER / DECEMBER 2017 Chartered Accountants Examinations scheduled as under:

Intermediate (IPC) and Final exams

from 1st November to 16th November 2017 *

Common Proficiency Test (CPT)

On 17th December 2017 (Sunday)

*No exam on 4th November, 2017 on account of Guru Nanak Birthday (Gazetted Holiday) Eligibility criteria for empanelment:

Members who fulfill the following criteria are eligible for empanelment, to act as Observers.

  1. He/she should not be more than 65 years of age as on the date of empanelment; i.e. 25th August, 2017.
  2. His/her name should have been borne on the Register of Members as on 1st May, 2015 and continues to be so;
  3. Neither he/she nor his/her relatives* or dependant* is / will be appearing in the ensuing Chartered Accountants Examinations for students / Post – Qualification  Course Examinations in November, 2017 in any examination centres in India or Abroad. However, applying or appearance in ISA – AT of December, 2017 will not be considered a disability for observership for November/December, 2017 Examinations.

[* the term "relative" or “dependant” for the purpose shall include, in relation to an individual, the wife, husband, son, daughter-in-law, daughter, son-in-law, grandson, grand daughter, brother, brother's wife, brother's son, brother's daughter, sister, sister's husband, sister's son,  sister's  daughter, wife's brother, wife's sister and husband's brother and husband's sister]

  1. He/she is not coaching students for any of the examinations / test conducted by the Council of the Institute in any institutions / organization including Regional Councils / Branches of the Institute and also private coaching.
  2. He/she has not been convicted by any court of Law and no disciplinary proceedings are pending against him/her, either by the ICAI / Disciplinary Directorate or by any other organization, both in India or abroad.
  3. He/she is not associated with the Institute as an elected/co-opted member of the Council / Regional Council / Managing Committee of any Branch of the ICAI.
  4. He/she shall abide by the Guidelines for Observer and / or any other instructions.


Honorarium of ₹1500/- per day / per session and ₹350/- as conveyance reimbursement for ‘A’ class cities and ₹250/- for other cities per day (to cover cost of local travel) besides reimbursement of postal, stationery, telephone expenses, if any, will be paid.

The list of A class cities is as under:

Ahmedabad, Bangalore, Chennai, Delhi/ New Delhi, Hyderabad/ Secunderabad, Jaipur, Kanpur, Kolkata, Lucknow, Mumbai, Nagpur, and Pune.

Duties of Observer:

A member will be allotted duties in the city of his professional address only as per Institute’s records.

The main duty of the observer is to ensure that the Question Paper Packets meant for the day of the exam, with the right code of the day are collected from the bank, (where they are kept under safe custody) opened and distributed to the candidates. Accordingly, Observer is required to be present in the assigned branch of the Bank/Examination Centre from the time when the code key is opened in the bank till the conclusion of the examination, i.e. till the answer books are pooled, reconciled, packed and handed over to the designated courier agency (including answer sheet of physically handicapped candidates, if any) for dispatch to the Examination Department.

Once the duties are assigned for acting as an Observer in a particular examination centre, he/she should attend to the said assignment and send his/her report and bill in the prescribed format immediately after the completion of his / her assignment.

In case any member is unable to perform his / her assignment, the same may be communicated to the Examination Department well in If a member neither informs the Examination Department nor discharges the duties assigned, he/she would be liable for such action under the provisions of the Chartered Accountants Act 1949 and the Regulations framed thereunder, as deemed fit.advance, so that alternative arrangement can be made.

Kindly note that giving false/misleading declaration regarding conflict of interest / involvement in coaching will lead to action under disciplinary provisions in accordance with the Chartered Accountants Act, 1949 and the Rules and Regulations framed thereunder.

How to empanel:

A member who fulfils the above mentioned eligibility criteria, desirous of empanelling himself for the assignment, may do so, online at http://observers.icaiexam.icai.org.

Applications by any other mode will not be entertained. The activity schedule of the portal is as under:

Opening of the window for empanelment

25th August 2017

Closing of the window for empanelment

15th September 2017

Hosting of the details of allotment of assignments

24th October 2017

Examination Department

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