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Invitation for empanelment as Examiners for Chartered Accountants Examinations - (20-09-2017)

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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 Practices of Accounting
Paper-2 Section A: Business Law
  Section B: Business Law & Business Correspondence and Reporting

Intermediate Examination

  Existing Syllabus New Syllabus(with effect from May 2018 onwards)
Paper-1 Accounting Accounting
Paper-2 Business Law, Communication and Financial Management Corporate Laws & 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 Laws
Section B: Indirect Taxes
Paper-5 Advanced Accounting Advanced Accounting
Paper-6 Auditing and Assurance Auditing and Assurance
Paper-7 Section A: Information Technology
Section B: Strategic Management
Section A: Enterprise Information Systems
Section B: Strategic Management
Paper-8 ------ Financial Management and Economics for Finance
Section A: Financial Management
Section B: Economics for Finance

Final Examination

  Existing Syllabus New Syllabus(with effect from May 2018 onwards)
Part-1 Financial Reporting Financial Reporting
Part-2 Strategic Financial Management Strategic Financial Management
Part-3 Advanced Auditing and Professional Ethics Advanced Auditing and Professional Ethics
Part-4 Corporate and Allied Laws Corporate and Economic Laws
Part I: Corporate Laws
Part II: Economics Laws
Part-5 Advanced Management Accounting Strategic Cost Management and Performance Evaluation
Part-6 Information Systems Control and Audit Elective Paper (One to be chosen from the list of Elective Papers)
Elective Papers
Risk Management
International Taxation
Economic Laws
Financial Services & Capital Markets
Global Financial Reporting Standards
Multidisciplinary Case Study
Part-7 Direct Tax Laws Direct Tax Laws & International Taxation
Part I: Direct Tax Laws
Part II: International Taxation
Part-8 Indirect Tax Laws Indirect Tax Laws
Part I: Goods and Services Tax
Part II: Customs and FDP

The eligibility criteria for empanelment as examiner are as follows:

  • Chartered Accountants with a minimum of four years standing in practice or in service are eligible to apply.
  • University Lecturers/Professors with a minimum of five years teaching experience are eligible to apply.
  • 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.
  • Persons above 65 years of age are not eligible for empanelment as examiner.
  • 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.
  • Persons who are undergoing CA course of the Institute are not eligible to seek empanelment as examiners.
  • Those whose applications were rejected earlier from the panel are eligible to apply again after 1 year from the date of rejection.
  • 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.
  • 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*
Intermediate(IPC) 1,2,3,5 & 6 Rs 110/- per paper
Intermediate(IPC) Sectional papers carrying 50 marks each Rs 75/- per paper
Final examination 1-8 Rs 140/- per paper
*Services offered as examiners/resource person are covered under GST Act, 2017

Application for empanelment as examiner can be made online at

Please fill the application online, take 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

Joint Secretary (Exams.)
Last updated on 20th September, 2017
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