ICAI News – The ICAI Special Examination 2026 has been announced for members of foreign accounting bodies who wish to obtain ICAI membership through the MRA or MoU route. This examination is meant for qualified professionals from recognized international institutes, & will be held in June 2026.
For eligible candidates, it acts as a formal bridge to align their existing qualification with Indian professional standards. Below, you’ll find all the important exam details, dates, eligibility rules & subject requirements explained in a clear and practical manner for easy understanding.
ICAI Special Examination 2026 Overview
| Particulars | Details |
| Examination Name | Special Examination 2026 for Members of Foreign Accounting Bodies |
| Announcing Authority | The Institute of Chartered Accountants of India (ICAI) |
| Applicable To | Members of foreign accounting bodies under MRA/MoU with ICAI |
| Official Notification Date | 2 February 2026 |
| Objective | To allow foreign body members to qualify for ICAI membership by passing specific subjects |
Exam Schedule & Timings
| Parameter | Information |
| Exam Dates | 15 June 2026 – 19 June 2026 |
| Daily Timings | 2:00 PM – 5:00 PM (IST) |
| Reading Time | 15 minutes advance reading time |
| Examination Venue | Noida, Uttar Pradesh (India) |
| Time Zone | Indian Standard Time (IST) |
Application Details
| Field | Instructions |
| Last Date to Apply | 16 February 2026 |
| Mode of Submission | Speed Post or Registered Post only |
| Address for Submission | Joint Secretary (Exams), ICAI Bhawan, Indraprastha Marg, New Delhi – 110002 |
| Courier | Private courier not allowed |
| Regional Offices | Applications must not be sent to regional/branch offices |
| Postal Advice | Send 3–4 days early to ensure delivery before deadline |
| Postal Receipt | Retain the receipt until admit card is received |
Admit Card & Eligibility
| Criteria | Requirement |
| Admit Card Submission | Fill all columns and attach with application |
| Department | Examinations Department, ICAI |
| Eligibility | Must be registered with ICAI and have a valid registration letter |
| Admission Condition | No candidate admitted without registration completion |
Fees & Refund Policy
| Aspect | Policy |
| Examination Fees | Applicable as per ICAI schedule |
| Refund | Fees non-refundable and non-adjustable |
| Re-attempt Fees | Full fees payable for each attempt |
Subjects to be Cleared (By Foreign Body)
Below is an SEO-friendly breakdown of subjects required for members of each foreign accounting body (based on ICAI and prior patterns from MRA/MoU schemes):
| Foreign Body | Required Subjects to Pass |
| CPA Australia | Corporate & Allied Laws, Taxation, Advanced Auditing & Professional Ethics*, Financial Reporting** |
| CPA Ireland | Corporate & Allied Laws, Direct & Indirect Taxes, Strategic Financial Management*, Advanced Auditing & Professional Ethics** |
| CPA Canada | Corporate & Allied Laws, Taxation |
| SAICA | Company Law, Taxation, Information Systems Control & Audit |
| ICAEW | Auditing & Assurance, Law, Ethics & Communication, Information Technology & Strategic Management, Direct Tax Laws, Indirect Tax Laws |
| ICAN | Corporate & Other Economic Laws, Direct Tax & International Taxation, Advanced Indirect Tax Laws |
| MICPA | Corporate & Allied Laws, Taxation |
| CAANZ | Indian Law, Taxation, Ethics |
* Exemptions may apply based on prior study covered in foreign body curriculum.
** Exemptions subject to specific prior financial reporting or auditing coverage.
Key Guidelines for Candidates
| Guideline | Instructions |
| Application Accuracy | Read all instructions carefully before filling form |
| Documents | Ensure all required documents are included |
| Deadlines | No late applications accepted under any circumstances |
| Admit Card | Verify details and attach correctly |
| Postal Dispatch | Plan early dispatch to meet last date |
| Exemptions | Check specific subject exemptions based on foreign qualification |
Also Read:
