Empanelment of ICAI Exam observer for January 2026 Examinations. Last date: 07/11/2025

(i) He/she should not be more than 65 years of age as on the date of empanelment, i.e. 8th October,  2025.

(ii) His/her name should have been borne on the Register of Members as on 1st July 2023 and continues to be so;

(iii) Neither he/she nor his/her relatives* or dependant* is / will be appearing in the ensuing Chartered Accountants Examinations in January 2026 in any examination centres in India or Abroad. 

* the term “relative” or “dependant” for the purpose shall include, in relation to an individual, the wife, husband, son, daughter-in-law, daughter, son-in-law, grandson, granddaughter, brother, brother’s wife, brother’s son, brother’s daughter, sister, sister’s husband, sister’s son, sister’s daughter, wife’s brother, wife’s sister and husband’s brother and husband’s sister

(iv) He/she is not coaching students for any of the examinations / test conducted by the Council of the Institute in any institutions / organization including Regional Councils / Branches of the Institute and also private coaching.

(v) He/she has not been convicted by any court of Law and no disciplinary proceedings are pending against him/her, either by the ICAI / Disciplinary Directorate or by any other organization, both in India or abroad.

(vi) He/she is not associated with the Institute as an elected/co-opted member of the Council / Regional Council / Managing Committee of any Branch of the ICAI.

(vii) He/she shall abide by the Guidelines for Observer and / or any other instructions