The Institute of Chartered Accountants of India (ICAI) has announced the empanelment of eligible members to act as Observers 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:
- Must be under 65 years of age as of October 8, 2025.
- Should have been on the Register of Members as on July 1, 2023, and continue to be so.
- Must not have relatives or dependents appearing in the January 2026 CA Exams in any centre in India or abroad.
- Should not be engaged in coaching or teaching for CA or related courses.
- Must have no disciplinary or criminal proceedings pending against them.
- Should not be associated with the ICAI as an elected or co-opted member at any level.
Additionally, the ICAI has introduced a cooling-off period - members can undertake Observer duties for a maximum of three consecutive exams, after which they must skip one attempt before reapplying.
Honorarium and Duties
Observers will receive an honorarium of Rs 3,750 per session per day and Rs 500 per day (A-class cities) or Rs 400 per day (other cities) as conveyance reimbursement. The primary duty of Observers is to ensure the safe collection, distribution, and return of exam materials and to submit daily reports through the ICAI portal after each session.
Empanelment Process
Eligible members can apply online only at https://observers.icaiexam.icai.org.
- Empanelment window opens: October 8, 2025
- Closes: November 7, 2025
- Self-selection of assignments: Tentatively in the last week of December 2025
ICAI has cautioned that any false declarations or unauthorized absence during examination duties will attract disciplinary action under the Chartered Accountants Act, 1949.
For detailed guidelines and the list of examination cities, check the official notification as attached
CAclubindia
