The Examination Department of the Institute of Chartered Accountants of India (ICAI) has released an important announcement inviting eligible members to empanel themselves as Observers for the upcoming Chartered Accountants' Examinations scheduled in September and November 2026.
The observer assignments will cover the CA Intermediate, Foundation, Final, and select Post Qualification Course examinations to be conducted across various examination centres in India and abroad.
Examination Schedule
As per the notification, the examinations are scheduled as follows:
- CA Intermediate Examination: 1st, 3rd, 6th, 8th, 10th and 12th September 2026
- CA Foundation Examination: 2nd, 5th, 7th and 9th September 2026
- CA Final Examination: 2nd, 4th, 6th, 9th, 11th and 13th November 2026
- International Taxation Assessment Test (INTT-AT): 11th and 13th November 2026
- Insurance and Risk Management (IRM) Technical Examination: 6th, 9th, 11th and 13th November 2026
Cooling-Off Rule for Observers
ICAI has reiterated that members who have performed observer duties for three consecutive examination attempts will have to undergo a cooling-off period for one attempt before becoming eligible again. This decision was taken by the Examination Committee in its 648th meeting held in May 2024.
Eligibility Criteria for Observer Empanelment
Members willing to apply as observers must satisfy several eligibility conditions prescribed by ICAI, including:
- The member should not be more than 65 years of age as on 1st June 2026.
- The name of the member should be borne on the Register of Members as on 1st March 2024 and continue thereafter.
- Neither the member nor their relatives/dependents should appear in the September or November 2026 CA examinations.
- The member should not be involved in coaching students for ICAI examinations.
- No disciplinary proceedings should be pending against the member.
- The member should not be associated with ICAI as an elected or co-opted member of the Council, Regional Council or Branch Managing Committee.
Honorarium and Observer Duties
ICAI has fixed an honorarium of Rs 5,000 per day/per session for observers, along with Rs 500 per day as conveyance reimbursement for local travel.
The primary responsibilities of observers include:
- Supervising the collection and opening of question paper packets from designated banks
- Ensuring the correct distribution of question papers
- Conducting random identity verification of candidates
- Monitoring the examination process till answer books are packed and handed over for dispatch
Observers are also required to submit daily reports online immediately after the conclusion of examinations.
Application Process and Important Dates
Eligible members can apply online through the official observer empanelment portal of ICAI. Applications through any other mode will not be accepted.
Important Dates
- Opening of Empanelment Window: 1st June 2026
- Last Date to Apply: 30th June 2026
- Observer Assignment Selection: Tentatively in the last week of August 2026
ICAI has also advised members to ensure that their professional address and city details are updated through the SSP Portal to facilitate assignment allocation in their respective cities.
The notification further cautions that any false declaration regarding conflict of interest, coaching involvement, or unauthorized absence during examination duty may attract disciplinary action under the Chartered Accountants Act, 1949.
Click here to view/download the official copy of the notification
CAclubindia
