Multipurpose Empanelment Form (MEF) is filled by the CA Firms/ practicing CA’s registered with Institute to be able to undertake professional work. Information provided through MEF is shared by ICAI with RBI, NABARD, CRCS and other authorities for the purpose of empanelment for professional work including Bank Branch Audit.

The following are eligible to apply for MEF:

• Partnership/LLP Firms which are in existence as on 1st July 2026 OR
• Proprietary Firms which are in existence as on 1st July 2026 OR
• Member holding Full-time Certificate of Practice as on 1st July 2026 and practising in individual name.

Please Note: The above is the eligibility criteria for filing the MEF only. The eligibility criteria of each auditee for allotment of audit may differ. Please refer to Guidelines available at https://meficai.org/ of the respective auditees for further information.

As per the Council decision, the cut-off date for the constitution of the firm and its members is 1st July 2026 considering submission of Form 18 up to one month of submission (till 31st July, 2026) without condonation of delay. Please find relevant announcement at https://www.icai.org/post/announ-pdc-bank-branch-auditors-panel

The applicant must note the following:

• If applying for the first time, the applicant must first register for MEF 2026-27 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 2026-27, using the same credentials

No, the applicants who have already registered for MEF 2025-2026 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 2026 OR
• Proprietary Firms which are in existence as on 1st July 2026 OR
• Member holding Full-time Certificate of Practice as on 1st July 2026 and practising in individual name.
• If you are still unable to log in, you are requested to re-register using the link: https://meficai.org/register.

Please Note: The credentials entered should be the same as those used in the previous year.

Click on “Forgot Your Password”, the link will be sent to the email id which was used at the time of registration. If you are still unable to receive the password reset link, kindly check your Spam/Junk/Trash folder. If the email is yet not received, you are requested to re-register using the following link: https://meficai.org/register.

Applicant needs to register again using the below link: https://app.meficai.org/register

Applicant needs to freshly register with their complete LLP number (for eg 999999W/W100001) in order to login for LLP if the same has been converted.

There are 3 different colour fields in MEF:

1. Green Fields are non-editable fields which exhibit the data related to Firms/ Members/ Partners/ Chartered Accountant Employees which are fetched from the Self-Service Portal (Hereinafter referred to as SSP of ICAI).
2. 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.
3. Any change in the data in green field will be considered in MEF only if the same is reflected in SSP of ICAI. Applicants may indicate such change in Grey colour fields in MEF for information purposes.

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 current data.

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.

Further, the prefilled information in white fields can be modified by the applicant himself as per current data.

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.

Head office and branch office address of the applicant is a Green Field which is non-editable and is fetched from the SSP of ICAI. To change the address of H.O and/or Branch Office , 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 from SSP.

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 2026-27 is as follows:

• The Applicant will get the credit of the Partner / Proprietor / Chartered Accountant Employee only if she/ he is exclusively associated with the Applicant on 1st July 2026 until the date of second verification.
• In case any of the Partner(s)/ Chartered Accountant Employee retires / expires/ leaves between 1st July 2026 and the date of second verification the credit will not be given for such Partner(s).
• In case any of the Partner(s) / Proprietor / Chartered Accountant Employee leaves the applicant even for a day from 1st July 2026 to the date of second verification, the credit will not be given for such Partner(s) / Proprietor / Chartered Accountant Employee.
• In case any of the Partner(s) / Proprietor / Chartered Accountant Employee joins another firm even for a single day from 1st July 2026 to the date of second verification, the credit will not be given for such Partner(s) / Proprietor / Chartered Accountant Employee.

Additional Parameters for Grant of credit- Panel for Appointment/ Re-appointment of Statutory Auditors of State Co-operative Banks (StCCBs) and Central Co-operative Banks (CCBs) for submission to NABARD:

• Partner(s) will get the credit only if 'Date of Joining' of partner in the Firm is on or before 1st July, 2023 AND
• If she/ he is exclusively associated with the Applicant firm on 1st July, 2025 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 of Partner / Proprietor / Member practicing in his/her Individual Name is determined as follows:

Partner:

1. The partner must hold full-time Certificate of Practice (CoP) on July 1, 2026, until the date of the second verification.
2. The Partner must not have sole practice on July 1, 2026, until the date of the second verification.
3. The Partner should not be associated with any other firm as a Partner / Proprietor/ Chartered Accountant Employee on July 1, 2026, until the date of the second verification.
4. The Partner should not be employed on July 1, 2026, until the date of the second verification.

Proprietor/member practising in his/her individual name:

1. The member must hold Full-time CoP on July 1, 2026, until the date of the second verification.
2. The Proprietor/Member practicing in their individual name must not be associated with any other firm as a Partner / Proprietor / Chartered Accountant Employee on July 1, 2026, until the date of the second verification.
3. The Proprietor/Member practicing in their individual name should not be employed on July 1, 2026, until the date of the second verification.

If a partner has joined the firm on or before 1st July 2026, 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 in SSP

If the request through Form 18 has been submitted after 31st July 2026, such cases will not be considered in MEF 2026-27.

Since the cutoff date is 1st July 2026, your name is not appearing in MEF 2026-27. The credit is not given for the Partner/Chartered Accountant Employee who has joined after 1st July 2026, even though through merger.

In case, two or more firms having common partner(s) / proprietor(s) as on 1st July, 2026 apply for MEF then the credit of common partner(s) / proprietor(s) shall not be given.

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

In case the applicant has registered as sole-practitioner (individual practice) as well as the sole proprietary, then the application can be filed only through sole proprietary. However, the credit of exclusiveness will be given to applicant if he/she closes the registered sole-practice (individual practice) associated with MRN in the SSP of ICAI.

No, a partnership firm having only one exclusive partner is not treated as a proprietary concern. If the firm continues to be a partnership firm as on 1st July and also on the date of the second verification, it shall be considered as a partnership firm for determining eligibility for the Bank Branch Auditors' Panel.

No, as per RBI norms, a partnership firm having only one exclusive partner is not eligible for empanelment on the Bank Branch Auditors' Panel. To be eligible, the firm must have at least two partners who are exclusively associated with the firm. However, the firm may still be eligible for Other Assignments (OA) and will be considered under the OA (Other Assignments) category.

Since “A & Co.” demerged from “B & Co.” after 1st July 2026, it was inactive as on 1stJuly, 2026. Therefore, “A & Co.” is not eligible to apply for MEF 2026-27. Though “B & Co.” can apply with continuing partners.

No, since merger of “A & Co.” and “B & Co.” took place after 1stJuly, 2026, the credit will not be given for those Partners who have joined after 1stJuly 2026, even though through merger.

“A & Co.” can apply for MEF 2026-27 but the firm will get ineligible after the second verification as it got merged with “B & Co." after 1stJuly 2026 and became inactive at the time of second verification.

Firm should apply as LLP for the MEF. In case you have applied in MEF 2025-26 through partnership firm, you need to register as LLP for MEF 2026-27.

• 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 2026 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 2026 until second verification.

In the following cases the UCN remains unchanged:

• 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.

It is suggested to mention the number of Professional Staff as it is one of the eligibility criteria for Bank Branch Auditors’ Panel and Panel for Statutory Auditors of State Co-operative Banks and Central Co-operative Banks.

• For MEF panel (including Bank Branch Auditors’ Panel)

Professional Staff (excluding typists / stenographers / computer operators / secretary/ies and subordinate staff, etc) implies audit and articled clerks with knowledge in book-keeping and accountancy and are engaged in audit.

• For Panel for Appointment / Re-appointment of Statutory Auditors of State Co-operative Banks (StCBs) and Central Co-operative Banks (CCBs) to be submitted to NABARD:

Professional staff includes audit and article 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, etc. There shall be at least one year of continuous association of professional staff with the firm, as per NABARD Guidelines, for considering them as professional staff.

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.

There are two separate requirements —one for Bank Branch Audit Panel and another for Panel for Appointment / Re-appointment of Statutory Auditors of State Co-operative Banks and Central Co-operative Banks. Since the eligibility norms differ, applicants must provide professional staff details at both places as per the respective guidelines.

Bank Audit Experience is an important field in determining the category for Bank Branch Auditors’ Panel, the applicants are advised to fill it carefully.

Member will be considered to have such experience only if he/she has signed the Audit Report/conducted the Audit. The experience gained in the capacity of Articled/Audit Assistant or Chartered Accountant Employee/assistant is not to be included while mentioning the audit experience in MEF.

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. Additional Parameter - Audit Experience –Panel for Appointment / Re-appointment of Statutory Auditors of State Co-operative Banks (StCCBs) and Central Co-operative Banks(CCBs) for submission to NABARD.

• 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 and demerger of audit firms, merger effect will be given two years after merger, while demerger will be given effect immediately.
• If applicant has audited more than one amongst the above- mentioned entity in the same year, then experience will be counted as 1 year only

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 experience gained in the capacity of Articled/Audit Assistant or CA Employee/assistant is not to be included while mentioning the audit experience in MEF. Member will be considered to have Audit experience only if he/she has signed the Audit Report/conducted the Audit as a partner/proprietor/member practicing in individual name.

If a partner/proprietor has conducted Bank Audit after holding COP, such member can mention their experience in the relevant field.

The additional professional experience details are required to strengthen the Multipurpose Panel by creating a more comprehensive database of members' expertise. This will help in identifying suitable professionals for a wider range of assignments and meeting the evolving requirements of various stakeholders.

No, the additional professional experience details are being collected to enrich the Multipurpose Panel database and do not, by themselves, affect your eligibility for the Bank Branch Auditors' Panel. Eligibility for the BBA Panel will continue to be determined as per the applicable RBI guidelines.

The additional experience details are not mandatory. However, applicants are advised to provide complete and accurate experience details, as these may be considered for identifying suitable professionals for assignments other than statutory bank branch audits, depending on the requirements of the concerned authority or stakeholder.

Applicants should disclose only relevant professional experience in the specified fields as sought in the MEF, ensuring that the information is accurate, complete, and supported by records wherever required. The organisation utilizing the panel may, at any stage, call for supporting documents and/or credentials substantiating such experience, and the firm shall be required to furnish the same as and when sought.