The applicant must note the following:

• If applying for the first time, the applicant must first register for MEF 2025-26 using link https://meficai.org/register
• If the applicant is already registered for MEF in previous year(s), the applicant may login directly for MEF 2025-26.

No, the applicants who have already registered for MEF 2024-2025 can simply login with the same credentials of MEF.

In case the applicant is registered successfully and still unable to login, the applicant must ensure the fulfilment of the eligibility criteria mentioned below:

• Partnership / LLP Firms which are in existence as on 1st July 2025 OR
• Proprietary Firms which are in existence as on 1st July 2025 OR
• Member holding Full-time Certificate of Practice as on 1st July 2025 and practising in individual name.

Click on “Forgot Your Password”, the link will be sent to the email id which was used at the time of registration.

Applicant needs to register again instead of login using the below link: https://meficai.org/register

Applicant needs to freshly register with their complete LLP number in order to login for LLP if the same has been converted.

There are 3 different colour fields in MEF:

• Green Fields are non-editable fields which exhibit the data related to Firms/ Members/ Partners/ Paid Employees which are fetched from the Self-Service Portal (SSP of ICAI).
• White Fields are editable fields which exhibit the data from the last year’s MEF which are to be updated by the Applicants as per the actuals.
• Grey Fields are for indicating changes in Green field data (for information purposes). Any change in Green field will be considered only if it is reflected in SSP of ICAI.

The prefilled data in MEF is taken from the SSP of ICAI and is reflected in green fields which are non-editable.

White Fields are editable fields which exhibit the data from the last year’s MEF. These fields are to be updated by the Applicants as per the actuals.

The prefilled information in Green Fields can be modified only through change in SSP of ICAI as per due procedure. Applicants may indicate such change in grey colour fields in MEF for information purpose only. The change will be incorporated after due verification with Institute’s records and applicable norms of MEF.

The prefilled information in White Fields can be modified by the applicant himself as per actuals.

Yes, data filled by the applicant in MEF can be saved page-wise.

Yes, MEF can be printed for verification before submission.

MEF once submitted CANNOT BE EDITED. However, before submitting the MEF, the applicant may amend or modify the information filled any number of times.

Professional address of the applicant is a Green Field which is non-editable and is fetched from the SSP of ICAI. To change the professional address, the same should be changed by the applicant at SSP of ICAI. However, the applicant may indicate such change in grey colour field in MEF for information purpose only, it will be incorporated after due verification in MEF.

Mobile number/ email id of the applicant is a Green Field which is non-editable and is fetched from the SSP of ICAI. To change the Mobile number/ Email id, the same should be changed by the applicant at SSP of ICAI. Once the mobile number or email address has been updated in SSP, applicants can see the update by using “Refresh Mobile/Email from SSP”.

PAN of applicant appears in the White Field which is editable and is fetched from the last year’s MEF data. The same can be edited and updated by the Applicant in the MEF itself. Please note any change done here in MEF will NOT be reflected in the SSP Portal of ICAI.

The criteria for Grant of credit for the Applicants applying for MEF 2025-26 is as follows:

• The Applicant will get the credit of the Partner / Proprietor / Paid Chartered Accountant Employee only if she/ he is exclusively associated with the Applicant on 1st July 2025 until the date of second verification.
• In case any of the Partner(s)/ Paid CA retires / expires/ leaves between 1st July 2025 and the date of second verification the credit will not be given for such Partner(s).
• If any Partner / Proprietor / Paid Chartered Accountant Employee leaves the applicant even for a day from 1st July 2025 to the date of second verification, the credit will not be given for such person.
• If any Partner / Proprietor / Paid Chartered Accountant Employee joins another firm even for a single day from 1st July 2025 to the date of second verification, the credit will not be given.

Additional Parameters for NABARD Panel:

• Partner(s) will get the credit only if 'Date of Joining' of partner in the Firm is on or before 1st July, 2022 AND
• If she/ he is exclusively associated with the Applicant firm on 1st July, 2024 and continuing until date of second verification.

Please refer to detail guidelines dated 15.01.2024 for Appointment / Re-appointment of Statutory Auditors of State Co-operative Banks and Central Co-operative Banks for further clarification.

The second verification is subsequent verification of the records of the Member/ Firm as on 1st July of the respective year with the latest SSP records which is normally done in the month of October/November.

Exclusiveness is determined as follows:

Partner:

• The partner must hold full-time Certificate of Practice (CoP) on July 1, 2025, until the date of the second verification.
• The Partner must not have sole practice (individual) on July 1, 2025, until the date of the second verification.
• The Partner should not be associated with any other firm as a Partner / Proprietor/ Paid Chartered Accountant Employee on July 1, 2025, until the date of the second verification.
• The Partner should not be employed on July 1, 2025, until the date of the second verification.

Proprietor/member practising in his/her individual name:

• The member must hold Full-time CoP on July 1, 2025, until the date of the second verification.
• The Proprietor/Member must not be associated with any other firm as a Partner / Proprietor / Paid Chartered Accountant Employee on July 1, 2025, until the date of the second verification.
• The Proprietor/Member should not be employed on July 1, 2025, until the date of the second verification.

If a partner has joined the firm on or before 1st July 2025, and the name doesn’t appear in the Partner details in MEF, please check the date for submission of Form 18 for joining the firm.

If the request through Form 18 has been submitted after 31st July 2025, such cases will not be considered in MEF 2025-26.

Since the cutoff date is 1st July 2025, your name is not appearing in MEF 2025-26. The credit is not given for the Partner who has joined after 1st July 2025, even through merger.

Out of the multiple firms with Common Partners, only one firm can apply for MEF. In case both / all the firms apply, the MEF of all these firms will be rejected.

• If firms have common partner(s)/proprietor(s) as on 1st July 2025 and only one firm applies, then the same will be eligible but the credit of common partner(s)/proprietor(s) shall not be given.

No, out of the multiple firms with Common Partners, only one firm can apply for MEF. In case both / all the firms apply, the MEF of all these firms will be rejected.

No, the credit of the common partner(s)/proprietor(s) is not given.

If multiple firms with Common Partners have applied for MEF, all the other applicants with the common partner must submit NOC for withdrawal of their MEF applications, such that only one firm applies. In such a case, credit of the common partner will not be given to any firm.

If the applicant has both individual practice and a sole proprietary, then the application can be filed only through the sole proprietary. However, the credit of exclusiveness will be given if he/she closes the individual practice associated with MRN in the SSP of ICAI.

Since “A & Co.” demerged from “B & Co.” after 1st July 2025, it was inactive as on 1st July 2025. Therefore, “A & Co.” is not eligible to apply for MEF 2025-26. Though “B & Co.” can apply with continuing partners.

No, since merger of “A & Co.” and “B & Co.” took place after 1st July 2025, the credit will not be given for those Partners who have joined after 1st July 2025, even though through merger.

“A & Co.” can apply for MEF 2025-26 but the firm will get ineligible after the second verification as it got merged with “B & Co.” after 1st July 2025 and became inactive at the time of second verification.

The firm should apply as LLP for the MEF. In case you have applied in MEF 2024-25 through partnership firm, you need to register as LLP for MEF 2025-26.

• UCN will be allotted to all first-time eligible Applicants for Bank Branch Auditor's panel.
• The Applicants who are not eligible for Bank Branch Auditor's panel will also be allotted UCN, if any of the partners/ proprietor/ Member practising in individual name is exclusively associated with Applicant as on 1st July 2025 until second verification.
• Any Member who has been allotted UCN while practicing in individual name should continue to use the same UCN even on forming Proprietary concern.
• Any partnership firm who has been allotted UCN should continue to use the same UCN even on conversion to LLP.

The Applicants who are not eligible for Bank Branch Auditor's panel will also be allotted UCN, if any of the partners/proprietor/ Member practising in individual name is exclusively associated with Applicant as on 1st July 2025 until second verification.

• Any Member who has been allotted UCN while practicing in individual name should continue to use the same UCN even on forming Proprietary concern.
• Proprietary Concern that become partnership or vice versa.
• Any partnership firm who has been allotted UCN should continue to use the same UCN even on conversion to LLP.

• For MEF panel (including Bank Branch Auditors’ Panel): Professional Staff (excluding typists/stenographers/computer operators/secretaries and subordinate staff) implies audit and articled clerks with knowledge in book-keeping and accountancy and are engaged in audit.
• For NABARD Panel: Professional staff includes audit and articled clerks with knowledge of book-keeping and accountancy and who are engaged in on-site audits but excludes typists/stenos/computer operators/secretaries/subordinate staff. There shall be at least one year of continuous association of professional staff with the firm, as per NABARD Guidelines.

Please refer to detailed guidelines dated 15.01.2024 for further clarification.

A. Bank Audit Experience (MEF Panel including Bank Branch Auditors’ Panel):

• Experience of branch audit of a Public Sector Bank (PSB) or a Private Sector Bank (PVB) is to be mentioned. (The experience of Statutory Central Audit of J&K Bank will also be reckoned as Public Sector Bank Audit experience.)
• If applicant has audited both Public Sector Banks and Private Sector Banks in the same year, then experience will be counted as 1 year only.
• Member will be considered to have such experience only if he/she has signed the Audit Report/conducted the Audit.

B. NABARD Panel Audit Experience:

• Audit experience shall mean experience of the audit firm as Statutory Central/Branch Auditor of Commercial Banks/UCBs/NBFCs (including HFCs)/AIFIs/Statutory Auditor of StCBs/CCBs/RRBs.
• In case of merger of firms, effect is given after 2 years; in case of demerger, effect is immediate.
• If applicant has audited more than one such entity in the same year, experience will be counted as 1 year only.

Please refer to detailed guidelines dated 15.01.2024 for further clarification.

All the Financial Information shall be filled in absolute numbers only, e.g. If Gross Professional Receipts of the Firm is 2 Lakhs 56 thousand 2 hundred 56 rupees shall be mentioned as 256256 and not as 2.56 lakhs.

The Financial Documents are to be submitted for the year 2023-24 for MEF 2025-26, failing which the application cannot be submitted.

The Applicants are required to upload the Financial Documents before the submission of MEF.

Yes, Financial Documents are required to be uploaded for ALL continuing partners.

The following Financial Documents for Financial Year 2023-2024 are to be submitted for MEF 2025-26:

• Complete Income Tax Return in JSON format.
• Income Tax Return Acknowledgement in PDF.
• Statement of Computation of Total Income of the Firm in PDF.
• Balance Sheet as on 31st March 2024 along with Schedules (if applicable) in PDF.
• Income & Expenditure Account for the financial year 2023-24 along with Schedules (if applicable) in PDF.

• Complete Income Tax Return in JSON format.
• Income Tax Return Acknowledgement in PDF.
• Statement of Computation of Total Income of the Partner in PDF.

Applicants who have opted for Presumptive Taxation scheme under Section 44ADA of Income-tax Act, 1961 and have filed their ITR accordingly for the financial year 2023-24 need not submit Balance Sheet and Income & Expenditure Account.

The following Financial Documents for Financial Year 2023-2024 are to be submitted for MEF 2025-26:

• Complete Income Tax Return in JSON format.
• Income Tax Return Acknowledgement in PDF.
• Statement of Computation of Total Income of the Member in PDF.
• Balance Sheet as at 31st March 2024 along with Schedules (If applicable) in PDF.
• Income & Expenditure Account for the financial year 2023-24 along with Schedules (If applicable) in PDF.

Amount of “Share in Profit” should be in Decimal/Absolute number.

The ITR should be uploaded in JSON format only.

ITR for the Financial Year 2023-24 should be uploaded.

If the status of the applicant firm has changed from Proprietorship to Partnership after FY 2023-24, there is no requirement to upload the financial documents of the applicant firm, as it was not in existence during the relevant year. However, the financial documents of the continuing partners are required to be submitted.

If the firm has been constituted after 31st March 2024, financial documents of the firm are not required. However, the Financial Documents of Partners for the Financial Year 2023-24 need to be uploaded.

If a wrong file has been uploaded, applicant can re-upload the correct file in MEF before the submission of the form.

Yes, the ITR of the partner for the financial year 2023-24 needs to be submitted.

As per RBI Guidelines, for considering as exclusively associated, the chartered accountant should not be employed full time/part time elsewhere. Remuneration received (by whatever name called) in capacity of Executive or Whole time Director, is not permissible for the purpose of considering exclusivity under the MEF application since it implies active employment elsewhere.

As per RBI Guidelines, for considering as exclusively associated, the chartered accountant should not be employed full time/part time elsewhere. Thus, Pension or Gratuity or PF or Arrears of Salary received from previous employer by a partner/ proprietor is only permissible for the purpose of considering exclusivity under the MEF application. The partner/proprietor should not be employed full time/part time elsewhere as on 1st July 2025 as per MEF Guidelines read with RBI guidelines.

As per RBI Guidelines, for considering as exclusively associated, the full-time partner should not be a partner in other firm/s. Thus, a Chartered Accountant who is a partner in a firm applying for MEF cannot simultaneously be a partner in any other firm whether or not any income is being drawn from that other firm.

As per parameters for grant of credit under MEF, the partner must hold full-time Certificate of Practice (CoP). The members in practice may refer to APPENDIX ‘H’ of C.A. Regulations, 1988 for categories of business or occupations which are generally permitted or permitted after obtaining the specific and prior approval of the Council.

As per RBI Guidelines, for considering as exclusively associated, the full time partner should not practice in her/own name or engaged in practice otherwise or engage in other activity which would be deemed to be in practice under section 2(2) of the Chartered Accountants Act, 1949.

Yes, it is mandatory to provide an appropriate and timely reply to the auditor’s query. Failure to respond within the given timeline may lead to non-consideration of the credit while assessing eligibility under MEF.

The Declaration for the MEF is to be validated with One Time Password (OTP).

• OTP will be sent to the Email-id and Mobile Number as registered in SSP of ICAI. Any modification required in email or mobile number, has to be done in SSP and will be reflected in MEF on real time basis on click of the ‘Refresh Mobile and E-mail from SSP’ button in MEF’.
• The Declaration is to be validated by all the partners, proprietor and individual, as the case may be. In case, the OTP is not validated by any partner(s), the applicant may mention the reason thereof. The credit of such partner(s) will not be given to the applicant.
• OTP is not required in case of partner(s) who retires/expires/leaves before the date of submission of MEF provided the details of the same are updated in SSP database.
• It is advisable that before submission, the draft MEF should be shared with all the partners internally for their perusal so that they are able to validate the declaration through OTP.

Information provided in MEF may be used by ICAI for the purpose of empanelment for professional work by C&AG, RBI, Public Sector Banks or other authorities. Applicant is required to give voluntary consent for the same and also undertake to comply with the provisions of Section 15 of the Digital Personal Data Protection Act, 2023 (DPDP Act) and the Rules and Regulations made thereunder with regard to the duties of Data Principal.

These Declarations have been provided in the MEF and the applicants are required to tick the boxes before these Declarations to confirm their consent.

DPDP Act can be viewed through the link: Read DPDP Act 2023

The partner(s) who has retired / resigned between 1st July 2025 till submission of MEF and the same is updated in SSP database, such partners’ OTP is not required.

The provisional category will be allotted once the Multipurpose Form after proper validation of all partners OTP is submitted.

The category calculator helps in calculating the category based on details entered in the concerned field available at https://meficai.org/Cats.

Please note: Category calculator is NOT the actual submission of the form.

Please check that the email id and mobile number are correctly mentioned in MEF and SSP of ICAI. In case the credentials are correctly mentioned, check the spam folder of the email. If the OTP is still not received, then resend after some time. If the issue is not resolved, inform PDC, ICAI by complaint module.

The OTP will be valid for 2 days.

Yes, the OTP needs to be submitted for all partners. For exception, please refer question no.- 60.

Please refer to the detailed Advisory along with Guidelines or FAQs on MEF or inform PDC, ICAI through complaint module available at https://meficai.org/.

Usually, the complaint is resolved within 3 working days. The applicant can check the status of their complaint through complaint portal.

Applicants can check the impact of the changes in the draft panel hosted by PDC before submitting the final panel to RBI normally in the month of October/ November. Applicants can check their category/status there.

Submission of the form is important before the last date. Complaint will be resolved, and it will be incorporated after the due verification before the submission of the panel to RBI.

No, the hard copy of the form is not required once the form is submitted online, and the declaration is validated through OTP.

If the “DISA qualified” is showing (N) instead of (Y), the applicant should check with SSP as it is green field which are non-editable. Any change in the data in green field will be considered in MEF only if the same is reflected in SSP of ICAI, however, applicant may indicate such change in grey colour field in MEF for information purpose only.

Kindly contact CPE Committee of ICAI and inform us through the grey field for information purpose only.

Please email at ssp[dot]helpdesk[at]icai[dot]in.

Please note the following:

• For any clarification / query / complaint regarding MEF 2025-26, please lodge the same under the tab “MEF Complaint Entry” available at meficai.org for quick resolution.
• Query/ complaint can be lodged using MRN/FRN by the Applicant and on successful lodging, a Complaint number will be generated which can be used for future references.
• Applicant can view the status of complaints by using MRN/FRN at https://meficai.org/complaints.
• In case, the complaint is not resolved within 3 working days, Applicant can write at mefpdc[at]icai[dot]in mentioning the complaint Number or call on the following numbers between 2 PM to 5 PM on all working days by quoting Complaint Number:

Mr. Manish Bhardwaj
92055 59865

Ms. Priya Duggal / Ms. Garima Khurana
92055 59866