CAG Empanelment 2026-27: A Crucial Opportunity for CA Firms to Verify Their Provisional Point Score

    • The Office of the Comptroller and Auditor General (CAG) of India has released the Provisional Empanelment Status of Chartered Accountant Firms along with the Provisional Point Score for the year 2026-27 on the CARE Portal. The status is available for verification from 2nd June 2026 to 11th June 2026.

      This announcement is of significant importance for practicing Chartered Accountant firms across the country, as the empanelment score directly influences the firm's eligibility and ranking for Government, Public Sector Undertaking (PSU), Local Body, Autonomous Institution, and other audit assignments allotted through the CAG empanelment process.

      Why Every Firm Must Verify Its Provisional Point Score

      Many firms assume that the point score reflected on the portal is final and accurate. However, experience suggests that clerical errors, data mismatches, non-consideration of qualifications, omission of partner details, and incorrect staff records can sometimes affect the final score.

      Even a small difference in the provisional point score can impact a firm's empanelment category, ranking, and future professional opportunities. Therefore, every CA firm should undertake a comprehensive review of the data reflected on the portal before the deadline.

      Period Available for Verification

      Portal Open for Verification: 2nd June 2026

      Last Date for Verification and Representation: 11th June 2026

      During this period, firms should carefully compare the information displayed on the CARE Portal with the information submitted through the Multipurpose Empanelment Form (MEF) and ICAI records.

      Important Areas to Review

      1. Constitution of the Firm

      Verify whether the constitution of the firm has been correctly captured.

      • Proprietorship or Partnership status.
      • Number of partners.
      • Changes in constitution during the year.
      • Merger or conversion details.

      Any discrepancy in constitution may affect the firm's point score significantly.

      2. Full-Time FCA Partners

      The number and experience of Full-Time Fellow Chartered Accountants (FCAs) play a vital role in point allocation.

      Firms should verify:

      • Number of full-time FCA partners considered.
      • Date of becoming FCA.
      • Period of professional experience.
      • Inclusion of all eligible partners.

      3. Experience of the Firm

      The age and experience of a firm contribute substantially to the scoring system.

      Check:

      • Date of establishment.
      • Recognition of merged firms' experience.
      • Continuity of practice period.
      • Historical records considered by CAG.

      4. Professional Staff Strength

      Professional manpower is another important criterion.

      Verify:

      • Qualified Chartered Accountants employed.
      • Paid Assistants.
      • Audit Assistants.
      • Other professional staff.

      Compare the reflected figures with those disclosed in the MEF.

      5. Banking Audit Experience

      Many firms derive substantial points from banking sector audits.

      Verify whether the following assignments have been properly considered:

      • Statutory Central Audits.
      • Statutory Branch Audits.
      • Concurrent Audits.
      • Revenue Audits.
      • Special Audits.

      6. Government and PSU Audit Experience

      Government audit experience is a major component of the empanelment process.

      Review whether the following assignments have been included:

      • CAG Audit Assignments.
      • Public Sector Undertaking Audits.
      • Internal Audits of Government Bodies.
      • Local Authority Audits.
      • Autonomous Body Audits.

      7. Peer Review Status

      Peer Review has become increasingly important in professional practice.

      Ensure that:

      • The Peer Review Certificate is valid.
      • The validity period is correctly reflected.
      • The benefit associated with Peer Review has been appropriately considered.

      8. Professional Qualifications

      Additional professional qualifications of partners may influence the point score.

      Verify inclusion of:

      • DISA.
      • ISA.
      • CISA.
      • Other recognized certifications.

      9. MEF Data Reconciliation

      The data reflected on the portal should be reconciled with:

      • MEF 2025-26 submission.
      • ICAI records.
      • Firm constitution records.
      • Partner details available with ICAI.

      10. Common Clerical Errors

      Some commonly noticed discrepancies include:

      • Missing partner information.
      • Incorrect date of establishment.
      • Wrong staff strength.
      • Omission of audit experience.
      • Non-consideration of Peer Review status.
      • Incorrect FCA experience.
      • Data mismatch with ICAI records.
      • Errors in qualification details.

      What Should Be Done If an Error Is Found?

      The Office of the CAG has specifically provided an opportunity to seek correction of clerical mistakes in the online data.

      If any discrepancy is noticed, firms should submit a detailed representation along with supporting documentary evidence.

      Representations may be sent through email to:

      sao2ca5@cag.gov.in

      The representation must reach the office on or before 11th June 2026.

      Documents Recommended to Be Attached

      To strengthen the representation, firms should attach:

      • Screenshot of provisional point score.
      • MEF acknowledgement.
      • ICAI Constitution Certificate.
      • Peer Review Certificate.
      • Details of partners.
      • Staff details.
      • Audit appointment letters.
      • Audit completion certificates.
      • Supporting qualification certificates.
      • Any other relevant documentary evidence.

      Suggested Approach While Filing Representation

      A representation should be:

      • Clear and concise.
      • Supported by documentary evidence.
      • Focused on clerical and factual errors.
      • Professionally drafted.
      • Submitted well before the deadline.

      The representation should clearly specify:

      1. Particulars submitted by the firm.
      2. Particulars reflected on the portal.
      3. Nature of discrepancy.
      4. Impact on point score.
      5. Documentary support for correction.

      Conclusion

      The publication of the Provisional Empanelment Status and Point Score for 2026-27 offers every Chartered Accountant firm an important opportunity to ensure that its professional credentials, experience, manpower, and qualifications have been accurately considered.

      Given the importance of empanelment in securing Government and PSU audit opportunities, firms should not treat the verification process as a routine exercise. A careful review today can prevent the loss of valuable professional opportunities in the future.

      Every firm is therefore advised to verify its score immediately and, wherever necessary, submit a well-supported representation before 11th June 2026 to safeguard its rightful empanelment position.

      Portal Link: https://care.cag.gov.in/Authorised/Default.aspx