The Institute of Chartered Accountants of India (ICAI) has announced a significant opportunity for its members to contribute directly to the integrity and smooth conduct of the upcoming Chartered Accountants’ Examinations. Members are invited to apply for empanelment to act as Observers for the January 2026 exams.
This role is crucial in upholding the sanctity of the examination process, ensuring fairness and adherence to all established protocols at examination centers across India. Serving as an Observer is a chance to actively participate in the foundational activities of the ICAI and demonstrate professional commitment. The following article details the examination schedule, eligibility requirements, duties, honorarium, and the application process, all essential information for interested members to secure their empanelment.
Key Examination Schedule for January 2026
Chartered Accountants’ Examinations are pivotal events in the calendar of the ICAI, marking the culmination of rigorous study for countless students. The January 2026 session is structured across different dates for various levels, demanding careful organization and oversight. Prospective Observers should note these dates as their duties will align with this schedule. Understanding the timeline is the first step in applying for this vital role, as it will determine the duration and timing of the commitment.
The January 2026 Chartered Accountants’ Examinations are scheduled as follows:
- Final, Intermediate, and Post Qualification Course Examinations: Slated to be held from 5th to 17th January 2026, with the exception of 14th January 2026.
- Foundation Examination: Scheduled for 18th, 20th, 22nd, and 24th January 2026.
Eligibility Criteria: Who Can Apply for Observer Empanelment?
The integrity of the examination process rests heavily on the credibility and qualifications of the appointed Observers. Therefore, the ICAI has established clear and strict eligibility criteria that must be met by every member seeking empanelment. These rules are designed to ensure that Observers are unbiased, professionally sound, and fully capable of executing their responsibilities without any conflict of interest. Members must meticulously review all conditions before submitting their application to ensure full compliance.
To be eligible for empanelment as an Observer, a member must satisfy the following conditions:
Age and Membership Status
The professional standing and experience of the member are fundamental considerations for this role.
- The member’s name must have been on the Register of Members as of 1st July 2023 and must continue to be so.
- The member’s age should not exceed 65 years as on the date of empanelment, which is 8th October 2025.
Conflict of Interest Declarations
A primary concern is avoiding any potential conflicts that could compromise the examination’s fairness. This includes affiliations with candidates or coaching activities.
- No immediate relative or dependent should be appearing in the January 2026 Chartered Accountants Examinations in any center, whether in India or abroad.
- The term “relative” or “dependent” is broadly defined to include a spouse, son, daughter, their in-laws, grandchildren, siblings, their spouses and children, and the spouse’s siblings.
- The member must not be coaching students for any examination or test conducted by the Council of the Institute. This prohibition extends to regional councils, branches, and private coaching institutions.
Professional and Disciplinary Standing
An Observer must have an impeccable record, free from legal and professional misconduct, to reflect the high standards of the ICAI.
- The member should not have been convicted by any Court of Law.
- There should be no pending disciplinary proceedings against the member, either by the ICAI, the Disciplinary Directorate, or any other organization, both domestically and internationally.
Association with ICAI Administration and Prior Service
Current administrative roles and a necessary gap after consecutive duties are also part of the eligibility checks.
- The member must not be associated with the Institute as an elected or co-opted member of the Council, Regional Council, or the Managing Committee of any ICAI Branch.
- A cooling-off period is in effect: if a member served as an Observer for three consecutive attempts, they must take a break for one attempt before being eligible again. This decision was made in the 648th Examination Committee Meeting held in May 2024.
Observer Duties and Remuneration
The responsibilities of an Observer are critical to maintaining security and procedure, beginning before the exam papers are distributed and concluding only after the answer books are securely dispatched. This serious responsibility is compensated with an honorarium and a conveyance allowance. Members should note that duties are assigned strictly based on their professional address recorded with the Institute, emphasizing the need to keep this information updated.
Scope of Observer Duties
The Observer’s primary role is to act as a custodian of the examination process at the center, ensuring accountability and security at every step.
- Key Responsibility: The main duty is to ensure the correct Question Paper Packets (with the right code for the day) are collected from the bank (where they are kept in safe custody), securely opened, and then distributed to the candidates.
- Presence at Center: The Observer is required to be present at the assigned bank branch and the Examination Centre from the moment the code key is opened at the bank until the examination concludes.
- Post-Exam Protocol: Presence is required until all answer books are pooled, reconciled, packed, and handed over to the designated courier agency for dispatch to the Examination Department. This includes the answer sheets of physically handicapped candidates, if any.
- Reporting and Compliance: Observers must submit a report daily in the prescribed format on the portal immediately following the conclusion of the exam. The final bill must be submitted promptly after all examinations are complete.
Assignment and Penalties
Assignment is strictly location-based, and failing to perform the duty without prior intimation carries serious consequences.
- Allotment Location: Duties are allotted only in the city of the member’s professional address as per ICAI records. Members are advised to update their professional address/city on the SSP Portal to avoid difficulties in allotment.
- Consequences of Absence: Failure to perform the assigned duty without informing the Examination Department well in advance could lead to action under the provisions of the Chartered Accountants Act 1949 and its Regulations.
- False Declaration: Submitting a false or misleading declaration (e.g., regarding coaching involvement) or being unauthorizedly absent will also result in disciplinary action.
Honorarium Structure
Serving as an Observer is a compensated assignment, with different conveyance rates based on the classification of the city.
- Daily Honorarium: An honorarium of ₹3750/- per day/per session will be paid.
- Conveyance Reimbursement:
- ₹500/- per day for ‘A’ class cities.
- ₹400/- per day for ‘B’ class cities (all other cities).
‘A’ Class Cities List: The ‘A’ class cities, which qualify for the higher conveyance rate, are: Ahmedabad, Bengaluru, Chennai, Delhi/New Delhi, Hyderabad/Secunderabad, Jaipur, Kanpur, Kolkata/Howrah, Lucknow, Mumbai, Nagpur, and Pune.
How to Apply for Empanelment
The application process for Observer empanelment is entirely digital, ensuring efficiency and transparency. Members must adhere strictly to the announced schedule for the application window.
- Mode of Application: Empanelment is to be done online only at the dedicated portal: http://observers.icaiexam.icai.org. Applications submitted through any other method will not be considered.
- Activity Schedule:
- Opening of the window for empanelment: 8th October 2025 (Wednesday).
- Closing of the window for empanelment: 7th November 2025 (Friday).
- Hosting of the details of Self Selection of Observer assignments: Last Week of December 2025 (Tentative).
Examination Cities in India for January 2026
The January 2026 Chartered Accountants’ Examinations will take place across five regions, encompassing numerous cities and specialized zones within the larger metropolitan areas. This extensive network of centers necessitates a large contingent of dedicated Observers. The city details below confirm the widespread nature of the examination and are crucial for members to identify their specific area of duty.
Western Region
This region covers Goa, Gujarat, Maharashtra, and the Union Territories of Dadra & Nagar Haveli and Daman & Diu. The cities include major metropolitan centers with multiple zones, such as Mumbai, which has XIII zones, and Pune, with four zones.
Southern Region
The Southern Region includes Andhra Pradesh, Karnataka, Kerala, Tamil Nadu, Telangana, and the Union Territories of Lakshadweep and Pondicherry. Key cities like Bengaluru (VIII zones), Chennai (VIII zones), and Hyderabad (IV zones) are listed with their specific operational zones.
Eastern Region
The Eastern Region encompasses the Northeast States, Manipur, Odisha, West Bengal, and the Andaman & Nicobar Islands. Cities such as Kolkata/Howrah are divided into VI zones to manage the high volume of candidates.
Central Region
This region covers Bihar, Chhattisgarh, Jharkhand, Madhya Pradesh, Rajasthan, Uttarakhand, and Uttar Pradesh. Large cities in this area, like Jaipur (IV zones) and Lucknow (III zones), have multiple examination zones.
Northern Region
The Northern Region comprises Haryana, Himachal Pradesh, Punjab, and the Union Territories of Chandigarh, Delhi, Jammu & Kashmir, and Ladakh. Delhi/New Delhi is divided into VIII zones to manage the vast logistical requirements of the capital.
Take Action: Empanel Today!
This opportunity to serve as an Observer is a noble professional calling, offering a chance to ensure the fairness and credibility of the Chartered Accountancy examinations. If you meet the stringent eligibility criteria and are committed to upholding the Institute’s standards, we urge you to apply promptly.
Don’t miss the window! Ensure your professional address is updated, review the duties, and apply online before the deadline of 7th November 2025. Your service is an invaluable contribution to the future of the CA profession!
FAQs on ICAI Observer empanelment for January 2026 Exams
What is the ICAI Observer empanelment for January 2026 exams?
It is an opportunity for ICAI members to serve as Observers to ensure the fair and smooth conduct of the Chartered Accountants’ Examinations in January 2026.
Who can apply to become an Observer?
Only ICAI members whose names were on the Register of Members as of July 1, 2023, and who are not older than 65 years as of October 8, 2025, can apply.
What are the examination dates for January 2026?
Final, Intermediate, and Post Qualification exams will be held from January 5 to 17, 2026 (except Jan 14), while the Foundation exam will be held on January 18, 20, 22, and 24, 2026.
What is the main role of an Observer?
Observers ensure exam integrity by monitoring paper collection, distribution, exam conduct, and post-exam packing and dispatch of answer books.
Where will the Observer be assigned?
Observers are allotted duties only in the city of their professional address as per ICAI records.
Can I update my address before applying?
Yes, members must update their professional address on the ICAI SSP portal before applying to ensure correct duty allocation.
What is the age limit for applying?
Applicants must not exceed 65 years of age as of the empanelment date, October 8, 2025.
What is the honorarium for serving as an Observer?
Observers will receive ₹3750 per day per session as an honorarium.
Is there any conveyance allowance?
Yes, ₹500 per day for ‘A’ class cities and ₹400 per day for all other cities.
Which cities are classified as ‘A’ class cities?
Ahmedabad, Bengaluru, Chennai, Delhi/New Delhi, Hyderabad/Secunderabad, Jaipur, Kanpur, Kolkata/Howrah, Lucknow, Mumbai, Nagpur, and Pune.
When does the application window open and close?
The window opens on October 8, 2025, and closes on November 7, 2025.
Where can I apply for empanelment?
Applications can only be submitted online at http://observers.icaiexam.icai.org.
Can I apply offline?
No, only online applications through the official portal will be accepted.
Is there a cooling-off period for Observers?
Yes, members who have served as Observers for three consecutive attempts must take a one-attempt break before applying again.
Can I serve if a relative is appearing for the exam?
No, members whose relatives or dependents are appearing in the January 2026 exams cannot serve as Observers.
Who are considered relatives or dependents?
Spouse, children, in-laws, grandchildren, siblings, their spouses and children, and the spouse’s siblings are all included.
Can members involved in coaching apply?
No, members coaching students for any ICAI or related exams cannot apply.
What happens if I provide false information?
False declarations or absence from duty without approval may result in disciplinary action under the Chartered Accountants Act, 1949.
What are the Observer’s key responsibilities on exam day?
Observers must collect question papers from the bank, oversee opening and distribution, ensure secure handling of answer books, and submit reports daily.
How should Observers report after exams?
Observers must file daily reports online in the prescribed format and submit the final bill after completing their duties.
When will the Observer assignment details be released?
Details for self-selection of Observer assignments will be hosted in the last week of December 2025 (tentatively).
What happens if an Observer is absent without notice?
Unauthorized absence without prior intimation may lead to disciplinary proceedings by ICAI.
In which regions will exams be conducted?
Exams will be conducted across Northern, Southern, Eastern, Western, and Central regions of India.
Can Observers be assigned outside their city?
No, assignments are strictly based on the professional address city.
What professional conduct is expected from an Observer?
Observers must maintain confidentiality, impartiality, punctuality, and adhere strictly to ICAI protocols.
Can an ICAI council or branch member apply?
No, elected or co-opted members of the ICAI Council, Regional Councils, or branch committees are not eligible.
What is the penalty for misconduct or dereliction of duty?
Violations such as absence, false declarations, or misconduct may result in removal from empanelment and disciplinary action.
Is prior experience as an Observer mandatory?
No, prior experience is not required, but members with professional diligence and integrity are preferred.
What is the reporting structure for Observers?
Observers report directly to the ICAI Examination Department through the official online portal.
What is the last date to apply?
The last date for submitting online applications is November 7, 2025.
What should members do before applying?
Ensure eligibility, update the professional address, and review all terms on the ICAI Observer portal.
Why should members apply for this role?
It’s a prestigious opportunity to uphold ICAI’s examination integrity, contribute to the profession, and earn an honorarium.
When will the next empanelment open after this one?
Typically, empanelment opens before each examination cycle; the next would depend on ICAI’s future exam schedule.
Can foreign-based members apply?
Only members with an Indian professional address and eligible status can apply for Observer duties in India.
Is there a maximum number of days an Observer can serve?
The duty duration depends on the number of exam days assigned within the city during the January 2026 session.
What should Observers carry to the center?
Observers should carry their ICAI ID, appointment letter, and required reporting materials as instructed by ICAI.
How are Observers selected after applying?
Selection is based on eligibility, professional address, and ICAI’s allocation requirements for each exam center.
Can an Observer request a specific center?
Observers may get an option for self-selection in the portal, subject to availability and ICAI’s approval.
What ensures the Observer’s independence?
Strict eligibility conditions and conflict-of-interest rules ensure complete impartiality during exam conduct.
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