Comprehensive Guide to CAG Empanelment for CA Firms and LLPs: 2026-2027 Cycle

The Office of the Comptroller and Auditor General of India (CAG), headquartered in New Delhi, has officially initiated the procedural window for the empanelment of Chartered Accountant firms and Limited Liability Partnerships (LLPs) for the upcoming fiscal cycle. This annual exercise is a critical compliance and opportunity event for audit professionals seeking to be appointed as statutory auditors for Government Companies.

This guide details the application protocols, critical timelines, and statutory requirements mandated for the year 2026–2027.

The empanelment process is not merely administrative but is rooted in the statutory provisions of the Companies Act 2013. The CAG invites these applications to fulfill its duties regarding the appointment of auditors in government-owned entities.

Specifically, the empanelment is conducted for appointments falling under:

  • Section 139(5) of the Companies Act 2013: Pertaining to the appointment of subsequent auditors in Government Companies.
  • Section 139(7) of the Companies Act 2013: Pertaining to the appointment of the first auditor in Government Companies.

Firms that successfully navigate this empanelment process become eligible for selection to audit Public Sector Undertakings (PSUs) and other government instrumentalities.

Critical Timeline for 2026-2027 Empanelment

The CAG has stipulated a strict schedule for the 2026-2027 empanelment process. Adherence to these dates is mandatory, and no extensions are typically granted for missed deadlines.

1. The Cut-off Date for Data Validity

Date: 01 January 2026