Invitation for empanelment as Examiners for Chartered Accountants Examinations
Applications are invited from eligible members of the Institute and other professionals including academicians of reputed educational institutions, tax and legal practitioners etc., having a flair for academic activities including valuation of answer books and willing to undertake confidential assignments as a dedicated examiner, for empanelment as examiner in respect of the following papers of the Chartered Accountants Examinations.
Foundation (New Syllabus)(with effect from May 2018 onwards)
Paper -1 Principles and Practice of Accounting
Paper -2 Section A: Business Laws
Section B: Business Laws & Business Correspondence and Reporting
Part I : Business Laws
Part II : Business Correspondence and Reporting

Intermediate Examination
Papers Existing Syllabus (Exam will be held upto May 2019) New Syllabus (with effect from May 2018 onwards)
Paper -1 Accounting Accounting
Paper -2 Business Law, Communication and Ethics Corporate & Other Laws
Part I: Company Laws
Part II: Other Laws
Paper -3 Cost Accounting and Financial Management Cost and Management Accounting
Paper -4 Taxation Taxation
Section A: Income Tax Law
Section B: Indirect Taxes
Paper -5 Advanced Accounting Advanced Accounting
Paper -6 Auditing and Assurance Auditing and Assurance
Paper -7 Section A:Information Technology Enterprise Information Systems and Strategic Management
Section A: Enterprise Information Systems
Section B: Strategic Management Section B: Strategic Management
Paper -8 --------- Financial Management and Economics for Finance
Section A: Financial Management
Section B: Economics for Finance

Final Examination
Papers Existing Syllabus (Exam will be held upto November 2020) New Syllabus (with effect from May 2018 onwards)
Paper -1 Financial Reporting Financial Reporting
Paper -2 Strategic Financial Management Strategic Financial Management
Paper -3 Advanced Auditing and Professional Ethics Advanced Auditing and Professional Ethics
Paper -4 Corporate and Allied Laws Corporate and Economic Laws
Part I: Corporate Laws
Part II: Economics Laws
Paper -5 Advanced Management Accounting Strategic Cost Management and Performance Evaluation
Part A: Strategic Cost Management & Decision Making
Part B: Performance Evaluation & Control
Paper -6 Information Systems Control and Audit Elective Paper (One to be chosen from the list of Elective Papers)
Elective Papers
6A: Risk Management
6B: Financial Services & Capital Markets
6C: International Taxation
6D: Economic Laws
6E: Global Financial Reporting Standards
6F: Multidisciplinary Case Study
Paper -7 Direct Tax Laws Direct Tax Laws & International Taxation
Part I: Direct Tax Laws
Part II: International Taxation
Paper -8 Indirect Tax Laws Indirect Tax Laws
Part I: Goods and Services Tax
Part II: Customs and FTP
The eligibility criteria for empanelment as examiner are as follows:
  1. Chartered Accountants with a minimum of four years standing in practice or in service are eligible to apply.
  2. University Lecturers/Professors with a minimum of five years teaching experience are eligible to apply.
  3. ICWA, ACS, M.Com, Post Graduate in Economics or Law, Lawyers, IT Professionals, MBA (Finance) and other professionals with at least five years experience, either in academic position or in practice or in employment are eligible to apply. Those with work experience having direct relevance to the aforesaid subjects(s) of examination(s) will be preferred.
  4. Persons above 65 years of age are not eligible for empanelment as examiner.
  5. Persons who are visually impaired or suffer from such other physically disability that might necessitate taking the assistance of any other person for evaluation of answer books is not eligible to apply.
  6. Persons who are undergoing CA course of the Institute are not eligible to seek empanelment as examiners.
  7. Those whose applications were rejected earlier from the panel are eligible to apply again after 1 year from the date of rejection.
  8. Those who are already empanelled with ICAI as examiners and who have not been rested/removed, need not apply once again or for each exam afresh. Their candidature will be considered in the normal course, at the relevant time.
  9. Persons earlier associated with the activity of coaching students for CA Exams, but have since ceased to be associated with the coaching activity, are permitted to apply for empanelment as an examiner after 5 years have elapsed since cessation of such association.
Scale of honorarium for evaluation of answer books
Examination Paper Rate
Foundation 1 & 2 Rs 75/- per answer book
Intermediate(IPC) 1,2,3,5,6 & 8 Rs 110/- per answer book
Intermediate(IPC) Sectional papers carrying 50 marks each (Paper 4A, 4B, 7A & 7B) Rs 75/- per answer book
Final examination 1-8 Rs 140/- per answer book
Click here for empanelling yourself as an examiner.
Application for empanelment as examiner can be made online at
ICAI plans to introduce on-line evaluation of answer books in phases. Hence, applicants are expected to be comfortable working on computers and also evaluating answer books on-line, when required. However, requisite training will be provided, before on-line evaluation assignments are undertaken.
Please fill the application online, take a print out, affix your photograph, sign it and send with all the requisite enclosures to the following address:
The Joint Secretary (Exams)
ICAI Bhawan
Indraprastha Marg
New Delhi 110 002

Documents to be attached

  1. Brief description of nature of work (Professional or Teaching) handled and handling be attached.
  2. Copies of Mark sheets/Degree/Passing certificate/COP/ other relevant testimonials must be attached.
  3. Letter of recommendation from two Chartered Accountants with minimum 10 years of experience.
  4. Latest Income Tax Return with the income computation statement
You may also check the status of your application at this site by clicking “CHECK STATUS”.