📑 Advisory for Multipurpose Empanelment Form (MEF) 2025-26

⏰ Last date for submission of online Form and Declaration: 26th September, 2025

✅ Eligibility for filing MEF

• Partnership/LLP Firms in existence as on 1st July, 2025
• Proprietary Firms in existence as on 1st July, 2025
• Member with Full-time Certificate of Practice as on 1st July, 2025 practising in individual name

Note: Above criteria is only for filing MEF. Eligibility for audit allotment may differ. Refer to respective auditee guidelines.

📝 Procedure of filing MEF

• Green Fields → Non-editable, fetched from ICAI SSP.
• White Fields → Editable, from last year’s MEF to be updated.
• Grey Fields → To indicate changes in SSP data.
• MEF allows page-wise saving, editable till final submission.
• Once submitted, it cannot be edited.

⭐ Important Parameters – Grant of Credit

Credit is given only if partner/proprietor is exclusively associated from 1st July, 2025 till second verification (Oct/Nov).

• Partner must hold full-time CoP and not be associated with other firms, sole practice, or employment.
• Proprietor/Individual must not be associated elsewhere or employed during this period.

👥 Common Partner – Treatment in MEF

• Details of common partners appear after login.
• If multiple firms apply with common partners, all MEFs are rejected.
• If only one applies, it’s eligible but credit of common partner(s) not given.

🔢 Unique Code Number (UCN)

• All first-time eligible applicants get a UCN.
• UCN continues across status changes (individual → firm, firm → LLP).

📊 Audit Experience

• PSB/PVB branch audits → count as 1 year (even if both done in same year).
• NABARD panel includes audit of Commercial Banks / UCBs / NBFCs / AIFIs / RRBs etc.
• Merger effect → after 2 years; Demerger → immediate.

👨‍💼 Professional Staff

Audit/article clerks engaged in audit work (excludes typists, stenos, secretaries, etc.).

👔 Full Time CA Employee

• Active on 1st July 2025 till second verification.
• Not partner/proprietor/practising individually/employee elsewhere.

📧 Submission of Declaration

• Validated via OTP (sent to SSP-registered email & mobile).
• Retired/expired partners exempted; reasons to be mentioned in MEF.

📂 Submission of Financial Documents (FY 2023-24)

Required for firms, partners, proprietors. Includes ITR JSON, ITR Ack PDF, Computation, Balance Sheet, and I&E Account (if applicable).

Applicants under presumptive taxation (44ADA) need not submit Balance Sheet & I&E.

📌 Final Preparation of Panel

• No credit if partner/CA employee retires/expires/leaves after 1st July 2025.
• Firm merged/closed before second verification → excluded.
• Changes in COP status → applicant excluded.

📞 Complaint filing Mechanism

Lodge complaints via “MEF Complaint Entry” at meficai.org. Complaint No. will be generated for tracking.

• Email unresolved cases to mefpdc@icai.in or call between 2–5 PM.
• Contacts: Ms. Priya Duggal (92055 59866), Ms. Garima Khurana (92055 59866), Mr. Manish Bhardwaj (92055 59865).

📍 Others

• Category calculator available at https://meficai.org/Cats.
• ICAI may call for additional documents. Errors/omissions not ICAI responsibility.
• No direct correspondence with RBI/NABARD/PSBs regarding empanelment.