The Institute of Chartered Accountants of India (ICAI) has announced the Special Examination for Members of Foreign Accounting Bodies with whom it has entered into Mutual Recognition Agreements (MRA) or Memoranda of Understanding (MoU). The examination will be conducted from 15th to 19th June 2026, providing eligible foreign-qualified professionals a pathway to practice as Chartered Accountants in India
Key Dates and Application Deadline
Candidates intending to appear for the Special Examination must ensure that their completed application forms reach ICAI Headquarters, New Delhi, on or before 16th February 2026. ICAI has clearly stated that applications received after the due date will not be entertained under any circumstances
Examination Schedule and Centre
The examination will be held daily from 2:00 PM to 5:00 PM (IST), with an additional 15 minutes of advance reading time for the question paper. The sole examination centre for June 2026 is Noida, Uttar Pradesh, at ICAI Bhawan, Sector 62.
Eligible Foreign Accounting Bodies
The Special Examination is applicable to members of select foreign professional bodies, including:
- CPA Australia
- CPA Ireland
- CPA Canada
- South African Institute of Chartered Accountants (SAICA)
- Institute of Chartered Accountants of England and Wales (ICAEW)
- Institute of Chartered Accountants of Nepal (ICAN)
- Malaysian Institute of Certified Public Accountants (MICPA)
- Chartered Accountants Australia and New Zealand (CAANZ)
Subjects to Be Cleared
Depending on the foreign accounting body and prior qualifications, candidates are required to clear specific papers such as Corporate and Allied Laws, Taxation, Auditing and Assurance, Financial Reporting, Ethics, Information Systems Audit, and Strategic Financial Management. ICAI has provided subject-wise exemptions for candidates who have already completed equivalent papers in their home institute's curriculum.
Application Process and Important Instructions
- Applications must be sent only by Speed Post or Registered Post in the prescribed envelope.
- Private courier services should not be used.
- Applications should not be sent to regional or branch offices of ICAI.
- Examination fees, once paid, are non-refundable and non-adjustable.
- Only candidates registered with ICAI and issued a registration letter will be permitted to appear in the examination
Pathway for Global Accounting Professionals
The Special Examination under MRA/MoU reflects ICAI's continued efforts to harmonise global accounting standards and facilitate cross-border professional mobility. Successful candidates will strengthen India's accounting ecosystem by bringing international expertise aligned with Indian laws and taxation systems.
Official copy of the notification has been attached
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