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 examiners in respect of the following papers of the Chartered Accountants Examinations.
| Foundation exam | |
| Paper – 1 | Principles and Practice of Accounting |
| Paper – 2 | Business Laws and Business Correspondence and Reporting
Section A: Business Laws 
Section B: Business Laws & Business Correspondence and Reporting |
| Papers | Intermediate (IPC) Examination | Final Examination | |
| Paper -1 | Accounting | Financial Reporting | |
| Paper -2 | Corporate & Other Laws | Strategic Financial Management | |
| Paper -3 | Cost and Management Accounting | Advanced Auditing and Professional Ethics | |
| Paper -4 | Taxation Section A: Income Tax Law Section B: Indirect Taxes |
Corporate and Economic Laws | |
| Paper -5 | Advanced Accounting |
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| Paper -6 | Auditing and Assurance | 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 |
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| Paper -7 | Section A-Enterprise Information Systems | Direct Tax Laws & International Taxation | |
| Section B-Strategic Management | |||
| Paper-8 | Financial Management and Economics for Finance | Indirect Tax Laws |
The Eligibility Criteria For Empanelment as Examiners are as Follows
1. Chartered Accountants with a minimum of four years standing in practice or in service are eligible
2. University Lecturers/Professors with a minimum of five years teaching experience are eligible
3. ICWA, ACS, M.Com, Post Graduates 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.
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 are not eligible.
6. Persons who are undergoing CA Course of the Institute are not eligible.
7. Persons whose applications were rejected earlier from the Panel are eligible to apply again after a gap of 1 year from the date of rejection.
8. Those who are already empanelled with ICAI as examiners and have not been rested / removed need not apply. Their candidature will be considered in the normal course, at the appropriate time.
9. Persons associated with the coaching activities are not eligible. Those who have ceased to be associated with the coaching activity, are permitted to apply after a gap of 5 years.
Scale of Honorarium For Evaluation of Answer Books
| Examination | Paper | Rate (for Physical Evaluation) | Rate (for Digital Evaluation) |
| Foundation | 1 & 2 | Rs 100/- per answer book | Rs 100/- per answer book |
| Intermediate(IPC) | 1,2,3,5,6 & 8 | Rs 125/- per answer book | Rs 150/- per answer book |
| Intermediate(IPC) | Sectional papers carrying 50 marks each (Paper 4A, 4B, 7A & 7B) | Rs 90/- per answer book | Rs 100/- per answer book |
| Final examination | 1-8 | Rs 160/- per answer book |
ICAI has introduced a system of on-line evaluation of answer books in phased manner. 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 in this regard before on-line evaluation assignments are undertaken.
Click here for empanelling yourself as an examiner.
Application for empanelment as the examiner can be made online at http://examinerspanel.icaiexam.icai.org
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
Documents to be attached
- Brief description of nature of work (Professional or Teaching) handled and handling be attached.
- Copies of Mark sheets/Degree/Passing certificate/COP/ other relevant testimonials must be attached.
- Letter of recommendation from two Chartered Accountants with minimum 10 years of experience.
- Latest Income Tax Return with the income computation statement
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Also Read:
CA Final Electives: How To Prepare For CA Final International Taxation
How To Prepare For Global Financial Reporting Standards: CA Final
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