Submit MEF Multipurpose Empanelment Form 2024-25

ICAI MEF Form 2024-25. Chartered Accountants in Practice, CA Firms/ LLPs may fill up online Multipurpose Empanelment Form.

ICAI MEF Form 2024-25: Chartered Accountants in Practice, CA Firms/ LLPs may fill up online MEF (Multipurpose Empanelment Form) for the year 2024-25 at till February, 2024.

The Institute of Chartered Accountants of India (ICAI) has announced that all the members in full time practice are advised to fill the Multipurpose Empanelment Form (MEF) for the year 2024-25. And the information filled in by the applicant in MEF can be edited/modified any number of times before final online Submission.

One-Time Window for MEF 2023-24
ICAI Announcement (17-Nov-2023): The Institute is in receipt of representations from members who could not fill the MEF 2023-24 due to various reasons. It has been decided to give one-time window from 20th November to 22nd November, 2023 for three days to fill or complete the MEF application for the year 2023-24.

If you are a practicing Chartered Accountants then you are invited to submit online MEF Form for the year 2024-25 at The Chartered Accountants/ CA Firms/LLPs can apply the MEF on website MEFICAI.ORG showing the status as on 1st day of January 2024.

Professional Development Committee
The Institute of Chartered Accountants of India
9th November, 2023

Empanelment of Chartered Accountant firms/LLP by Office of C&AG from the empanelment year 2024-2025

The office of C&AG has been giving cognizance to location of the Head office as well as Branch Offices of the firms for the purpose of allotment of audits of Government Companies and its units located at various locations.

It has been informed by the Office of C&AG that from the empanelment year 2024-2025, while considering the firm/LLP for allotment of audit on the basis of the location of its Branch Office, only those Branch Offices will be considered where at least 50 percent of the full-time partners or two full time partners, whichever is less, of the firm/LLP, are stationed.

Members may kindly note the above.

Professional Development Committee

Acceptance of digitally signed or uploading the declaration duly signed by all continuing Partner (s) / Proprietor of the firm or Member practicing in individual name. The applicants who had registered for MEF 2023-24 can simply login. In case the applicant does not remember the password can use the option “Forgot Password Button”.

Introduction of Grey Fields in front of pre-filled fields (in Green) to facilitate the applicant to fill the data in case he differs with the prefilled details instead of submitting Memorandum of Changes (MOCs). The same will be accepted by ICAI after due verification.

Shortlisted applicants would upload the Financial Documents on the MEF application itself. Registration in MEF only after verification through One Time Password (OTP).

System generated SMS and Emails at the time of registration, submission of MEF and other important communication from PDC.

ICAI MEF Form 2024-25


Registration/ Login: You may login for MEF 2024-25 at with last year’s (i.e. MEF 2023-24) credentials. However, if you forgot your password then you may retrieve the same by click on “Forgot Password” button.

For registration you need to use the following detail:

  • CA Firm: FRN and Date of Establishment if applicant is a Partnership Firm/LLP/Proprietary Concern.
  • Chartered Accountant: MRN & Date of Birth if applicant is applying as an Individual.

(MEF Form is available till February 2024)

Form Last Date

The last date for submission of online Multipurpose Empanelment Form (MEF) and Declaration is February, 2024 for MEF 2024-25.


Chartered Firms

Firms who are in existence as on 1st July, 2024 and Members who are holding Full-time Certificate of Practice as on this date (i.e. 01.07.2024) can only file MEF.

ICAI Members

Member practising in individual name but having Proprietary concern should apply through FRN as Proprietary Concern only. Proprietary Firms which are in existence as on 1st July, 2024.

Member holding Full-time Certificate of Practice as on 1st July, 2024 and practising in individual name.

Layout and Information

Auto Populated Data: Green Fields are non-editable fields which exhibit the data related to Firms/ Members/ Partners/ Paid Employees are fetched from the SSP Portal of ICAI.

Editable Info: White Fields are editable fields which exhibit the data from the last year’s MEF which is to be updated by the applicants as per the facts/ requirement.

Change in ICAI Records: Any change in the data in Green field will be considered in MEF Application only if the same is reflected in ICAI’s Records as per SSP. However, applicants may inform such change in MEF through in Grey colour fields for verification with SSP.

Change Not Allowed: MEF application provides the facility of filling and page-wise saving which is editable any number of times before submission, but once submitted, cannot be edited.

Before submission, the form can be downloaded and printed for thorough checking.

Bank Branch Audit Panel

Partner of Firm: The applicant will get the credit of the partner/proprietor/member only if she/ he is exclusively associated with the applicant from 01.07.2024 till second verification.

Common Partner: In case, the firms are having common partner(s)/proprietor(s) as on 01.07.2024 and only one firm applies then the same will be eligible (subject to meeting other norms), but the credit of common partner(s)/proprietor(s) shall not be given.

In case both / all the firms apply, the MEF of all these firms shall be rejected for Bank Branch Auditors panel.

The details of the common partner (s) and their association in firms and/or practising in Individual name / Sole practice will be shown after logging for MEF.

Associated Partner: Members associated with more than one concern as indicated below even for any one day during 01.07.2024 till second verification will not be treated as exclusively associated with the applicant concerned:

  • Member is not holding full time CoP
  • Proprietor/Partner is also having Sole Practice (Individual)
  • Proprietor having more than one Proprietary Concern
  • Partner/Proprietor/Sole Practitioner is in employment
  • Proprietor/Partner is also partner in any other concern

Criteria of Categorization, Rotation and Resting are as per the prevailing norms issued by Reserve Bank of India and are subject to change from time to time.

Unique Code Number

Unique Code Number (UCN) will be allotted to all first-time eligible applicant Firms / Members after due verification and submission of Declaration.

The applicants who are not eligible for Bank Branch Auditor’s panel will also be allotted UCN so that their data can be shared with various authorities seeking the panel for other Audits of Banks and other assignments. However, the following applicants will not be allotted UCN:

  • Members practicing in their individual names:
    • having no full-time CoP and/or associated with any other firm as Partner/Proprietor/CA employee.
  • In case of firm:
    • If none of the Partners / Proprietor is exclusively associated with that firm
    • Any Member who has been allotted UCN while practicing in individual name should continue to use the same UCN even on forming sole proprietary concern (This may be mentioned in grey field). The UCN will be incorporated after due verification.

Bank Audit Experience

The experience gained in the capacity of Articled/Audit Assistant or paid employee/assistant is not to be included while mentioning the audit experience in Question 5 of MEF.

The experience of Statutory Central Audit and Statutory Branch Audit of various banks (as per RBI guidelines) in a year would be considered as a one-year experience only.

Submission of Declaration

The Declaration for the MEF is to be submitted through validation of One Time Password (OTP).

OTP will be sent to the Email-id and Mobile Number as registered in SSP of ICAI.

Any modification required in email or mobile number, has to be done in SSP only. No such changes would be allowed in MEF. Any such change will be reflected in MEF on real time basis through the Refresh Button in MEF.

The Declaration will be valid only if OTP is validated by all the partners/ proprietor/ Member practicing in individual name. In case, even one partner has not validated, the MEF application will be rejected. However, in case of the partner(s) who has retired / left between 01.07.2024 till second verification* all such modifications have to be done through SSP of ICAI.

It is desirable that the draft MEF application before submission should be shared with all the partners internally for their perusal so that they are able to validate the declaration through OTP.If any partner desires to upload his Financial Documents in MEF, he can do so by taking the login credentials from the designated partner.

Submit Financial Documents

The Financial Documents are to be submitted by all the applicants of MEF (Firm and continuing Partners), failing which the application cannot be submitted.

The applicants are required to upload the financial documents before the submission of MEF by clicking on the icon.

The following Financial Documents for Financial Year 2023-2024 are to be submitted:

Partnership Firms

  • For Firms-
    • Complete IT Return in XML
    • IT Return Acknowledgement
    • Statement of Computation of Total Income of the Firm
    • Balance Sheet as at 31st March 2023 along with Schedules
    • Income & Expenditure Account for the financial year 2022-23 along with Schedules
  • For Partners-
    • Complete IT Return in XML
    • IT Return Acknowledgement
    • Statement of Computation of Total Income of the Partner

Individual Practicing CA

Sole Proprietor or Individual practicing in individual name:

  • Complete IT Return in XML
  • IT Return Acknowledgement
  • Statement of Computation of Total Income of the Member
  • Balance Sheet as at 31st March 2023 along with Schedules
  • Income & Expenditure Account for the financial year 2022-23 along with Schedules

Regarding Presumptive Taxation scheme, an option has been included in the Financial Documents Tab in MEF for the members to select while submitting Financial Documents.

There is no requirement for submitting the Financial Statements i.e. Balance Sheets and Income & Expenditure Account for the applicants who have opted for the Presumptive Taxation Scheme under Section 44ADA of Income Tax Act, 1961 and have filed their ITR accordingly for the financial year 2022-23.

All the Financial Information shall be filled in absolute numbers only e.g. Gross Professional Receipts of the Firm of 2 Lakhs 56 thousand 2 hundred 56 rupees shall be mentioned as 2,56,256 and not as 2.56 lakhs.

Applicants may be required to submit further details, if any by PDC (Professional Development Committee).

Complaint Filing Mechanism

For any clarification / query / complaint regarding MEF 2024-25, please lodge the same under the tab “MEF Complaint Entry” available at for quick resolution.

Query/ complaint can be lodged by using MRN / FRN by the applicant and on successful lodge, a Complaint number will be displayed which can be used for future reference.

Applicant can view the status of complaints by using MRN/FRN.

In case, the complaint is not resolved within 5 working days, members can write at or call on the following numbers (between 2 PM to 5 PM on all working days by quoting Complaint Number)

Mr. Manish Bhardwaj: 92055 59865; 011-30110440

Ms. Priya Duggal: 92055 59866; 011-30110444

PDC hosts draft MEF Panel after due announcement so that the applicants can verify their category and other details. Any observation in the draft Panel can be brought to the notice of PDC through Complaint Module of MEF.

The Institute reserves right to call for additional information / documents from the applicant as may be considered appropriate.

While all efforts are being taken in preparing the panel, in the event of any inadvertent mistake or omission, the Institute will not be responsible in any manner.

The Institute does not undertake any responsibility with regard to the allotment of audit.

Any modification will be accepted in MEF records only as per MEF/RBI Norms at the time of preparation of the Panel.

Members are advised not to correspond directly with the authorities concerned like RBI, NABARD etc. on matters related to empanelment.

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