Eligibility Criteria for Empanelment:

Members, to be eligible for empanelment in the observer role at the CA examination centre, should possess the following eligibility criteria:

• The members should have an age above 65 years as of the date of empanelment, i.e., October 08, 2025.
• The member’s name should be there in the register of members as of July 1, 2023, and should be continued thereafter.
• Members and their relatives or dependents will not be taking the Chartered Accountants Exams in January 2026 anywhere in India or abroad.
• Members should not be giving coaching for any of the examinations administered by the Council of the Institute in any institution/organisation, including Regional Councils/ Branches of the Institute and also private coaching.
• Members will adhere to the Guidelines for Observer and/or any other instructions.

Honorarium

Members chosen for the role of observer will be paid Rs. 3750 per day per session and Rs. 500 as conveyance reimbursement for ‘A’ class cities; additionally, Rs. 400 for other cities per day (to cover the cost of local travel) will be paid. The table below lists “A” class cities:

All the remaining cities are categorised under ‘B’ class cities.

How to Empanel:

Members who fulfil the above eligibility criteria can register themselves online at http://observers.icaiexam.icai.org.

The application window for empanelment has commenced today, October 08, 2025, and will conclude on November 07, 2025. The hosting of the details of the Self Selection of Observer assignment is expected to be shared in the last week of December 2025.

Refer to the official ICAI announcement for complete information.