ICAI Invites September 2026 CA Intermediate and Foundation Question-Paper Observations by September 17
The Institute of Chartered Accountants of India (ICAI) opened a formal channel for candidates who took the September 2026 CA Intermediate and Foundation examinations to report observations on the question papers. The Examination Department issued the notice on 1 September 2026, ICAI's announcement on question-paper observations for the September 2026 examinations, and fixed 17 September 2026 as the last date by which observations had to reach the Institute.
Who could use the facility
The notice covers candidates of the CA Intermediate and CA Foundation examinations held in September 2026. It does not cover the CA Final examination, which ICAI holds separately in November 2026. The facility was meant for candidates who believed a question contained an ambiguity, a drafting error, an inconsistency between the question and the data given, or a similar problem that the Examination Department should look at.
How observations had to be sent
ICAI allowed two routes:
- Email: to examfeedback@icai.in.
- Speed Post: addressed to The Joint Secretary (Exams), The Institute of Chartered Accountants of India, ICAI Bhawan, Indraprastha Marg, New Delhi 110 002.
The 17 September date was a receipt deadline. A letter sent by Speed Post had to reach ICAI Bhawan by that date, so candidates using post needed to allow for transit time rather than dispatch on the last day.
Five details were mandatory
The notice states that observations of candidates "with Name, Registration number, Roll no., Email-id and Mobile number will only be taken into consideration." A submission without any one of these could be ignored. The required details were:
- Name of the candidate
- Registration number
- Roll number
- Email ID
- Mobile number
A useful submission also named the level (Foundation or Intermediate), the paper, and the question number, and explained the problem in a few specific lines. The notice does not prescribe an online form and does not promise an individual reply to each candidate.
What the facility is not
An observation on a question paper is separate from the post-result processes. It does not replace verification of marks or the request for certified copies of answer books, which follow the declaration of results under separate ICAI notices. Candidates should keep a copy of the email or the Speed Post receipt as a record of the submission.
Where things stand now
The window closed on 17 September 2026. ICAI's announcements page still lists the 1 September notice, and on 23 September 2026 the Institute published the schedule of the Intermediate and Foundation examinations for January 2027. Candidates who missed the observation deadline for the September 2026 papers now have no formal route under this notice. Those planning to take the January 2027 attempt should check the new schedule and the application dates on the ICAI website.
Updated on 28 September 2026: noted that the observation window has closed, clarified that the deadline was a receipt deadline, and noted that ICAI published the January 2027 examination schedule on 23 September 2026.
