ICAI Observer Empanelment 2026: Apply to Act as Observer for CA September & November Exams

The Institute of Chartered Accountants of India (ICAI) has invited applications from eligible members for ICAI Observer Empanelment 2026. Selected members will be appointed as observers at examination centres for the CA Foundation, Intermediate, Final, INTT-AT, and IRM examinations scheduled in September and November 2026. 

The empanelment process enables members to support the fair, transparent, and smooth conduct of examinations across India.

Enroll Now For CA Courses

What Is ICAI Observer Empanelment 2026? 

ICAI Observer Empanelment 2026 is a process through which ICAI invites its members to serve as Observers at CA examination centres. Observers play a key role in ensuring the fair and smooth conduct of examinations. It provides ICAI members with an opportunity to contribute to the integrity and smooth conduct of the Chartered Accountancy examination process. 

The CA Exam Observer Empanelment covers the following examinations:

• Intermediate Examination: 1st, 3rd, 6th, 8th, 10th & 12th September 2026

• Foundation Examination: 2nd, 5th, 7th & 9th September 2026

• Final Examination: 2nd, 4th, 6th, 9th, 11th & 13th November 2026

• Post Qualification Course INTT-AT: 11th & 13th November 2026

• Post Qualification Course IRM Technical Examination: 6th, 9th, 11th & 13th November 2026

ICAI Observer Eligibility Criteria

Before applying, members must check their eligibility. The ICAI Observer Eligibility conditions are as follows:

1. Age: The member must not be more than 65 years of age as on 1 June 2026. 

2. Membership: The member's name must have been on the Register of Members as on 1st March 2024 and must continue to be so.

3. No Conflict of Interest: Neither the member nor any relative or dependent should be appearing in the CA Examinations of September & November 2026, at any centre in India or abroad.

4. Coaching Restriction: The member must not be engaged in coaching students for any examination conducted by ICAI, whether through an institution or private coaching. 

5. No Conviction or Pending Proceedings: The member must not have been convicted by any court. No disciplinary proceedings should be pending against the member.

6. Not an Elected/Co-opted Member: The member must not be associated with ICAI as an elected or co-opted member of the Council, Regional Council, or Branch Managing Committee.

7. Compliance: The member must agree to follow all Observer guidelines and instructions issued by ICAI.

Note: After three consecutive attempts as an ICAI Examination Centre Observer, there will be a mandatory cooling-off period for one attempt. This was decided in the 648th Examination Committee Meeting held on 8th and 9th May 2024.

Honorarium for ICAI Observer Panel 2026

Members who serve as part of the ICAI Observer Panel 2026 will receive the following payment:

• ₹5,000 per day / per session as honorarium

• ₹500 per day as conveyance reimbursement for local travel

This applies to all cities across India.

Duties of a Chartered Accountants Examination Observer

The role of a Chartered Accountants Examination Observer involves important responsibilities. The duties are as follows:

• Collection of Question Papers: The Observer must collect the question paper packets from the designated bank. The papers must have the correct code for that day.

• Identity Verification: The Observer must check the identity of candidates against the attendance register. This is done on a random basis to ensure surprise checking.

• Presence Throughout the Exam: The Observer must be present from the time the code key is opened at the bank. He/she must remain until the answer books are packed and handed to the courier agency.

• Daily Report Submission: The observer must upload the report through the prescribed online portal immediately after each examination session.

• Bill Submission: The bill must be submitted immediately after all examination duties are completed.

Important: If a member cannot attend an assigned duty, he/she must decline it on the portal and inform the Examination Department well in advance. Failure to inform or attend without reason can lead to action under the Chartered Accountants Act, 1949.

How to Complete the ICAI Observer Application 2026

The ICAI Observer Application 2026 process is fully online. No other mode of application will be accepted. Eligible members can submit their applications through the official ICAI Observer portal. 

Members must update their professional address and city on the ICAI SSP Portal before applying. Duty will be assigned only in the city of the member's professional address as per ICAI records.

Cities Covered Under ICAI Observer Recruitment 2026

The ICAI Observer Recruitment 2026 covers examination centres across five regions of India:

• Western Region: States of Goa, Gujarat, and Maharashtra, and UTs of Dadra & Nagar Haveli and Daman & Diu. Major cities include Mumbai, Pune, Ahmedabad, Surat, Nagpur, Nashik, and Vadodara.

• Southern Region: States of Andhra Pradesh, Karnataka, Kerala, Tamil Nadu, and Telangana, and UTs of Lakshadweep and Pondicherry. Major cities include Bengaluru, Chennai, Hyderabad, Kochi, Coimbatore, and Mysore.

• Eastern Region: States of West Bengal, Odisha, Northeast States, and Manipur, and the UT of Andaman & Nicobar Islands. Major cities include Kolkata, Bhubaneswar, Guwahati, Cuttack, and Durgapur.

• Central Region: States of Bihar, Chhattisgarh, Jharkhand, Madhya Pradesh, Rajasthan, Uttarakhand, and Uttar Pradesh. Major cities include Jaipur, Lucknow, Indore, Bhopal, Patna, Ranchi, and Udaipur.

• Northern Region: States of Haryana, Himachal Pradesh, and Punjab, and UTs of Chandigarh, Delhi, J&K, and Ladakh. Major cities include Delhi, Chandigarh, Ludhiana, Amritsar, and Gurgaon.

Many large cities have multiple zones. Members will be assigned duties in the zone matching their professional address.

Key Points to Remember for Observers at Examination Centres

Here are the most important points for members wishing to serve as an Observer at Examination Centres:

• Apply only through the official online portal before 30th June 2026.

• Update your professional address on the SSP Portal before applying.

• Declare all information honestly. False declarations can lead to disciplinary action.

• Unauthorised absence from the exam centre is a serious violation.

• Relatives appearing in CA exams make the member ineligible.

The ICAI Observer Empanelment 2026 application process is now open for eligible ICAI members who wish to serve during the September and November examination sessions. Interested members should review the eligibility conditions carefully and complete the CA Exam Observer Application through the official online portal before 30 June 2026. 

This opportunity allows members to support the examination process while contributing to the professional standards maintained by ICAI.