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The Council of the Institute at its 242nd meeting held in April, 2004 had decided that there shall be a cutoff date for condonation of cases for empanelment purposes as on 1st January and the cases received beyond the cut off date will not be considered for condonation. In view of this, it has been decided interalia as under:

“For the purposes of Empanelment in the C&AG Panel prepared by office of C&AG and Bank Branch Auditors’ Panel prepared by ICAI (for which Constitution Certificates as on 1st January are issued every year), no condonation of delay in submission of Form 18 beyond 31st January preceding the financial year under audit (e.g. 31st January, 2014 for empanelment for the year 2014-15) will be done by the Institute.”

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