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
http://examinerspanel.icaiexam.icai.org
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
CAclubindia
