ICAI is now accepting candidate observations on the September 2026 CA Intermediate and Foundation question papers. If you noticed an error or an ambiguous question, you have until September 17, 2026 to report it.
What ICAI Has Announced
The Examination Department has invited candidates to share their observations on the question papers of the CA Intermediate and Foundation exams held in September 2026. This is a standard window ICAI opens after every attempt.
The notice was issued on September 1, 2026, and the submission window closes on September 17, 2026. Anything received after that date will not be considered.
How to Submit Your Observation
You can send your observation by email to examfeedback at icai dot in, or by a letter sent through Speed Post to the Joint Secretary, Examinations, at ICAI Bhawan, Indraprastha Marg, New Delhi 110002.
Whichever method you use, it must reach ICAI on or before September 17, 2026. Emails and letters submitted after this date will not be taken up.
Details You Must Include
ICAI has been specific about this. Your observation will only be considered if it carries your full name, registration number, roll number, email address, and mobile number.
Leaving out any of these details is the most common reason a genuine observation gets ignored, so double check your submission before sending it.
Why You Should Participate
Sending an observation costs you nothing beyond a few minutes, and it is the only formal route available before results are processed. Once results are out, this window closes and the question papers are treated as final.
Every attempt sees a small number of genuinely flawed questions, whether that is a wrong option key, a printing error, or a topic that fell outside the notified syllabus. Students who stay quiet get no benefit even when they were right to feel something was off.
ICAI has a track record of acting on these observations across past attempts, including dropping a question entirely or awarding grace marks to everyone once an error is confirmed. If enough students from the same paper flag the same question, it also strengthens the case that the issue was real and not a one off misreading.
This is especially worth doing if you left an answer blank or guessed on a question because the wording was unclear, since that is exactly the kind of ambiguity ICAI is asking you to report.
Why This Matters for CA Inter and Foundation Students
If a question in your paper had a printing error, an incorrect option, or genuinely fell outside the syllabus, this window is your only formal channel to flag it before results are processed.
It does not guarantee a change in your score, but ICAI does review these observations, and past attempts have seen questions dropped or grace marks awarded after valid objections. Our Sep 2026 Law paper analysis covers the case studies and sections tested this attempt in case you want to double check a specific question against the actual provisions.
If you are already looking ahead, our complete exam datesheet has the confirmed dates for the next Foundation, Inter, and Final attempts.
Frequently Asked Questions
What is the last date to submit observations on the Sep 2026 papers?
September 17, 2026. Submissions by email or Speed Post must reach ICAI on or before this date.
Which exams does this observation window cover?
The CA Intermediate and CA Foundation examinations held in September 2026.
What details are mandatory in the submission?
Your name, registration number, roll number, email address, and mobile number. Observations missing any of these will not be considered.
Does submitting an observation guarantee a mark change?
No. ICAI reviews every valid observation, but action is taken only where the objection is found genuine on examination.
Source: ICAI Examination Department Announcement, September 1, 2026
