The Institute of Chartered Accountants of India (ICAI) has invited applications from eligible members for empanelment as observers at examination centres for the upcoming Chartered Accountants (CA) Examinations scheduled for January 2027, including the Advanced ICITSS Test.
As per the announcement issued by ICAI's Examination Department on 9 October 2026, members interested in taking up observer duties can apply online through the designated portal. The empanelment window will open on 21 October 2026 and close on 20 November 2026.
The initiative is aimed at ensuring the smooth and transparent conduct of examinations across designated centres in India and abroad, subject to the eligibility conditions specified by the Institute.
ICAI CA Exams January 2027: Examination Schedule
The announcement specifies the following examination dates:
- CA Intermediate Examination: 2, 4, 6, 8, 10 and 12 January 2027.
- CA Foundation Examination: 3, 5, 7 and 9 January 2027.
Members applying for observer duties should review the eligibility requirements and ensure that their professional address and city details are updated in ICAI's records.
ICAI Observer Empanelment 2026: Eligibility Criteria
ICAI has prescribed specific conditions for members seeking empanelment as observers for the January 2027 examinations. Applicants must meet all the following requirements:
- Age limit: The member must not be more than 65 years old as on 21 October 2026, the date specified for empanelment.
- Membership requirement: The member's name must have been entered in the Register of Members as on 1 July 2024 and must continue to remain on the Register.
- No examination-related conflict of interest: Neither the member nor their specified relatives or dependants should be appearing in the January 2027 CA examinations at any examination centre in India or abroad.
- No coaching involvement: The member must not be coaching students for any examination or test conducted by ICAI, whether through an institution, organisation, ICAI regional council or branch, or private coaching.
- Disciplinary and legal record: The member must not have been convicted by a court of law, and no disciplinary proceedings should be pending against them before ICAI, its Disciplinary Directorate or any other organisation in India or abroad.
- No specified ICAI office or committee association: The member must not be associated with ICAI as an elected or co-opted member of the Council or Regional Council, or as a member of the Managing Committee of an ICAI branch.
- Compliance with guidelines: The member must agree to follow ICAI's observer guidelines and any other instructions issued by the Institute.
ICAI has also clarified that the term " relative" or " dependant" covers specified family relationships, including a spouse, children, grandchildren, siblings and certain in-law relationships.
ICAI Observer Honorarium: Rs 5,000 Per Day or Session
Eligible members appointed as observers will receive an honorarium of Rs 5,000 per day or per session, along with Rs 500 per day towards conveyance reimbursement for local travel.
The announcement states that these amounts will apply across all cities.
What Are the Duties of an ICAI Examination Observer?
Observers play an important role in maintaining the integrity and orderly conduct of CA examinations. Their responsibilities include overseeing the handling and distribution of question paper packets and carrying out checks to verify candidates' identities.
The principal duties include:
- Collecting the question paper packets from the designated bank, where they are kept in safe custody, and ensuring that the correct examination code is used for the relevant day.
- Supervising the opening and distribution of question papers to candidates.
- Conducting random checks of candidates' identities against the attendance register without disturbing them while they are writing the examination.
- Remaining present at the assigned bank or examination centre from the opening of the code key until the examination concludes and answer books are reconciled, packed and handed over to the designated courier agency.
- Submitting the prescribed daily observer report through the portal immediately after the examination concludes.
- Submitting the bill immediately after completion of all examinations.
ICAI has advised members who are unable to undertake an assigned duty to decline the assignment through the portal and inform the Examination Department well in advance. This will allow the Institute to make alternative arrangements.
Failure to attend an accepted assignment without informing the Examination Department, as well as providing false or misleading declarations regarding conflicts of interest or coaching involvement, may invite disciplinary action under the Chartered Accountants Act, 1949, and the applicable rules and regulations.
How to Apply for ICAI Observer Empanelment for January 2027 Exams
Eligible ICAI members can apply online through the official observer empanelment portal.
Application portal: https://observers.icaiexam.icai.org
The important dates are as follows:
| Particulars | Date |
|---|---|
| Date of ICAI announcement | 9 October 2026 |
| Opening of empanelment window | 21 October 2026 |
| Closing of empanelment window | 20 November 2026 |
| Tentative availability of observer assignment details | Last week of December 2026 |
ICAI has specified that applications submitted through any mode other than the designated online portal will not be accepted.
Observer Assignments Based on Professional Address
Observer duties will be allotted in the city of the member's professional address as recorded in ICAI's records. Members are therefore advised to update their professional address and city through the Self Service Portal (SSP), wherever required, in line with the examination cities.
The announcement lists examination cities across the Western, Southern, Eastern, Central and Northern regions. The list includes major cities such as Mumbai, Pune, Ahmedabad, Bengaluru, Chennai, Hyderabad, Kolkata, Guwahati, Jaipur, Delhi and several other locations.
Members should refer to the official announcement for the complete city-wise list and the specified zones and areas applicable to certain cities.
Cooling-Off Period for Observer Duties
ICAI has reiterated the Examination Committee's decision, taken at its 648th meeting held on 8 and 9 May 2024, regarding a cooling-off period for observer assignments.
Under this decision, a member must observe a one-attempt cooling-off period after completing three consecutive attempts of observership duties.
Important Advisory for ICAI Members
Members interested in serving as observers for the January 2027 CA examinations should check their eligibility, update their professional address if necessary and submit their applications within the prescribed window.
Applicants should also ensure that their declarations are accurate and that they can fulfil the responsibilities of the assignment. The tentative schedule for hosting details of self-selection of observer assignments is the last week of December 2026.
For complete details, members should refer to the official announcement issued by ICAI's Examination Department and monitor the Institute's website for further instructions.
Click here to view/download the full notification
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