The Institute of Chartered Accountants of India (ICAI) is inviting its eligible members to apply for empanelment as Observers for the upcoming CA examinations in January 2026. These exams cover Final, Intermediate, Post Qualification Courses, and the Foundation Course. To be eligible, members must be under 65, registered since July 2023, and not have conflicts of interest such as relatives taking the exams or involvement in coaching. A new cooling-off period limits observers to three consecutive exam duties.
The Institute of Chartered Accountants of India (ICAI) has announced the empanelment of eligible members to act asObservers for the upcoming Chartered Accountants Examinations scheduled in January 2026. The exams will be held for Final, Intermediate, and Post Qualification Courses from January 5 to 17, 2026 (except January 14) and for the Foundation Course on January 18, 20, 22, and 24, 2026.
Eligibility Criteria
ICAI members who wish to apply must meet the following conditions:
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FAQ :
The exams for Final, Intermediate, and Post Qualification Courses are scheduled from January 5 to 17, 2026 (excluding January 14). The Foundation Course exams will be held on January 18, 20, 22, and 24, 2026.
Eligible members must be under 65 years old as of October 8, 2025, registered as a member since July 1, 2023, not have relatives appearing in the exams, and not be involved in coaching or teaching CA courses. They must also not have pending disciplinary or criminal proceedings and not be an elected or co-opted member of ICAI.
Members can now serve as Observers for a maximum of three consecutive exams. After this, they must skip one exam attempt before they can reapply.
The primary duties include ensuring the secure collection, distribution, and return of exam materials, and submitting daily reports via the ICAI portal after each session.
Eligible members can apply exclusively online through the portal https://observers.icaiexam.icai.org.
The application window opens on October 8, 2025, and closes on November 7, 2025.