The Institute of Chartered Accountants of India (ICAI) has announced empanelment for members to serve as observers at examination centers for the May 2026 Chartered Accountants Examinations. These exams include Final, Intermediate, and Post Qualification courses from May 2nd to 13th, and Foundation exams on May 14th, 16th, 18th, and 20th.
Eligibility Criteria: Who Can Apply for Observer Empanelment?
Members must meet strict criteria to qualify as observers. They should be under 65 years old as of February 20, 2026, with their name on the ICAI Register since November 1, 2023. Neither the member nor relatives (including spouse, children, in-laws, grandchildren, siblings, and their spouses/children) can appear in the May 2026 exams in India or abroad.
Additional requirements include no involvement in coaching ICAI exams, no court convictions or pending disciplinary actions, and no association with ICAI’s Council, Regional Councils, or Branch Managing Committees. A cooling-off period of one exam attempt follows three consecutive observerships, as decided in ICAI’s 648th Examination Committee meeting in May 2024.
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 Nov 2023 and must continue to be so.
- The member’s age should not exceed 65 years as on the date of empanelment, which is 20th February 2026.
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 May 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: 20th February 2026 (Friday).
- Closing of the window for empanelment: 19th March 2026 (Thursday).
- Hosting of the details of Self Selection of Observer assignments: Last Week of April 2026 (Tentative).
Examination Cities in India for May 2026
The May 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 19th March 2026. Your service is an invaluable contribution to the future of the CA profession!
FAQs on ICAI Observer empanelment for May 2026 Exams
What is the ICAI Observer Empanelment for May 2026 CA Exams?
It is an opportunity for eligible members of the Institute of Chartered Accountants of India to serve as observers at examination centers for the May 2026 CA Final, Intermediate, Foundation, and Post Qualification exams.
Who is conducting the observer empanelment process?
The empanelment is conducted by the Institute of Chartered Accountants of India (ICAI).
For which exam sessions is empanelment announced?
For CA Final, Intermediate, and Post Qualification exams from May 2–13, 2026, and Foundation exams on May 14, 16, 18, and 20, 2026.
What is the last date to apply for observer empanelment?
The last date to apply online is March 19, 2026.
When does the online application portal open?
The portal opens on February 20, 2026.
Who is eligible to apply as an observer?
Members of ICAI who meet age, registration, and other eligibility criteria specified in the notification.
What is the maximum age limit for observers?
Applicants must be below 65 years of age as of February 20, 2026.
Since when should the member’s name be on the ICAI Register?
The member’s name must be on the Register of Members on or before November 1, 2023.
Can a member apply if their relative is appearing in the May 2026 exams?
No, members cannot apply if they or their specified relatives are appearing in the May 2026 exams in India or abroad.
Which relatives are covered under the restriction clause?
Spouse, children, in-laws, grandchildren, siblings, and their spouses or children.
Are coaching faculty eligible to become observers?
No, members involved in coaching for ICAI examinations are not eligible.
Can a member with pending disciplinary proceedings apply?
No, members with court convictions or pending disciplinary cases are not eligible.
Are ICAI Council or Regional Council members eligible?
No, members associated with the Council, Regional Councils, or Branch Managing Committees are not eligible.
What is the cooling-off period rule?
After serving as observer for three consecutive exam attempts, a member must skip one exam attempt before being eligible again.
What is the daily honorarium for observers?
Observers receive ₹3,750 per day per session.
Is conveyance reimbursement provided?
Yes, ₹500 per day in A-class cities and ₹400 per day in B-class cities.
Which cities are categorized as A-class?
Cities such as Ahmedabad, Bengaluru, Chennai, Delhi/New Delhi, Hyderabad/Secunderabad, Jaipur, Kanpur, Kolkata/Howrah, Lucknow, Mumbai, Nagpur, and Pune.
What are the key responsibilities of an observer?
Collecting question papers from banks, verifying day codes, supervising distribution, ensuring reconciliation and dispatch of answer books, and submitting daily reports.
Are observers allowed to work outside their professional city?
No, they can perform duties only in their registered professional city.
How can members update their professional address?
Through the SSP Portal before applying.
How should observers submit their reports?
Observers must submit daily reports online through the designated portal after each exam.
When should honorarium bills be submitted?
Immediately after completion of all assigned examination duties.
What happens if an observer declines an assignment?
They must inform in advance through the portal; failure to attend without notice may invite action.
Under which law can action be taken for false declarations?
Action may be taken under the Chartered Accountants Act, 1949.
Is offline application allowed for empanelment?
No, applications are accepted only through the official online portal.
What is the official website for applying?
Applications must be submitted at http://observers.icaiexam.icai.org.
Where can members check updates about exam cities and zones?
On the official ICAI website at www.icai.org.
How are exam cities organized?
They are divided into five regions: Western, Southern, Eastern, Central, and Northern.
Can a member select their preferred center?
Self-selection details are expected to be available in late April 2026, subject to ICAI guidelines.
Who issued the official notification?
The notification was issued by CA. Anand Kumar Chaturvedi, Joint Secretary (Examinations), ICAI.
