The ICAI AI prompt library is a public collection of ready-made AI prompts on ICAI's own AI site, ai.icai.org, listed in the menu under Resources as "Prompt Library". When we read it on 1 October 2026, the prompts were grouped into eight categories, were contributed by individual users and approved by the "AI in ICAI" team, and could be opened and read without signing in.
This guide describes only what we saw on ICAI's pages on that date, says plainly what the pages do not tell you, and then shows how to turn any library prompt into something you can use on a real engagement.
Start here if you want a working file first:
| Need | Use this |
|---|---|
| ICAI's own library | ai.icai.org, then Resources, then Prompt Library |
| Copy-ready prompts for internal audit work in India | Internal Audit AI Prompt Library |
| Tested prompts by statutory audit area | AI prompts for auditors: a tested library |
| A review of ICAI's CA GPT tools | CA GPT by ICAI: which tools are worth using |
| What the AICA courses cover | AICA Level 1, 2 and 3 reviewed |
What the ICAI prompt library is
On ai.icai.org, the main menu has a Resources group. On 1 October 2026 it listed Articles, Videos, Use Case, Prompt Library, Faculty Development Program, Background Materials, Publications and Tender. The Prompt Library link opens a page headed "Prompts Category".
That page carries an invitation headed "Participate & Share Your Creative Prompts". It says, in ICAI's words: "Share your unique prompts and ideas to inspire others. AI in ICAI will review and approve your prompt, and you'll receive a confirmation email once it's approved." Next to it is an "Add Your Prompt" button.
So the library is a contributed collection. Users submit prompts, the AI in ICAI team approves them, and approved prompts appear under a category. It is not presented on those pages as an official ICAI pronouncement, a standard or guidance. We saw no statement on the pages we read about how a prompt is tested before approval, so treat each one as a colleague's suggestion that has passed a moderation step.
How the library is organised
The category page showed eight tiles on 1 October 2026: Company Audit, Tax Audit, Income Tax, Indirect Tax & GST, Corporate Compliance, Finance, Accounting and Data Analytics. We opened the first two.
Inside a category, each prompt is a card showing the AI tool it was written for (we saw ChatGPT, Claude and Gemini), the contributor's name and the prompt title. On the day we looked, the Company Audit page showed 14 prompts and the Tax Audit page showed nine. Those counts will change as prompts are approved.
Titles in Company Audit included an audit planning blueprint, a practical audit programme, a bank statement analyser for round-tripping, a prompt on risk control matrices and a "Checklist for Internal Audit - Tally based accounts". Tax Audit included a tax audit programme, a Form 3CD advisory prompt, a set of client email templates for a Section 44AB audit and an ESI due-date analyser.
Three things we did not find on the pages we read: a search box, a filter by AI tool, and a separate Internal Audit category. Internal audit prompts appear to sit inside Company Audit.
What a prompt page looks like
We opened one prompt in full. The page had three sections named "Problem", "Prompt Input" and "Prompt Output", so you see what the contributor was trying to solve, the prompt itself and what it produced. The page also showed the category, the AI tool, the contributor, a like counter, a rating, a comment area and share buttons.
The prompt we opened gave the AI a role, said what files would be uploaded and left bracketed placeholders for the company name and period. Its output section advised the user to verify the results. Apply that habit to every prompt in the library, whether or not the contributor says so.
Who can use it, and is a login needed?
| Question | What we saw on 1 October 2026 |
|---|---|
| Can you read prompts without signing in? | Yes. The category pages and the full prompt page we opened were visible without signing in. |
| Is a login needed to submit a prompt? | The "Add Your Prompt" button led to a sign-in form asking for a mobile number, with a note that ICAI members should use their SSP-registered mobile number. |
| Is it restricted to ICAI members? | The pages we read do not say. Reading was open. The sign-in note is addressed to members, but we saw no statement about students or non-members. |
| Is there a fee? | We saw no mention of a fee on the pages we read. |
If your experience differs, ICAI may have changed the access rules after this was written. The site is the authority.
How it relates to CA GPT and the AICA courses
All three sit on the same site, ai.icai.org, in the same menu: CA GPT has its own menu item, the certificate courses are listed as AICA Level-1 and AICA Level-2, and the Prompt Library is under Resources. The pages we read do not explain any further link between them, so we will not invent one. In practical terms:
- CA GPT is a set of ICAI-hosted AI tools you use on ICAI's platform. See our CA GPT review for access and limits.
- AICA is a certificate course that teaches AI use. See the AICA review.
- The Prompt Library is text you copy and paste into a general AI tool of your own, such as ChatGPT, Claude or Gemini. The work then happens in that tool, on that tool's terms, not on ICAI's platform.
That last point matters for confidentiality. Once you paste a library prompt into your own AI account and attach a client file, the data-handling question is between you, your client and that AI provider.
How to adapt any library prompt to an engagement
A library prompt is written for a general case. Before you use it on a client, add four things.
| Add this | Why | Words you can paste |
|---|---|---|
| Output format | A free-form answer cannot go into a working paper. A table can be reviewed line by line. | "Give the answer as a table with these columns: [list]. No text outside the table except a short list of assumptions." |
| Data boundary | The tool should work only from what you gave it, and you should give it only what you are allowed to. | "Use only the data I have provided. Do not use outside knowledge about this entity. All party names are masked; do not try to identify them." |
| No invented citations | AI tools can produce section numbers, clause numbers and standards that do not exist or do not say what is claimed. | "Do not cite a section, rule, clause, standard or circular number unless I gave it to you. If you think one applies, write 'reference to be confirmed' instead." |
| Review step | The output is a draft. Someone must check it against source records and sign. | "Mark every assumption you made. List what a reviewer must check against source documents before relying on this." |
Before pasting any client data, remove names, PAN, GSTIN, bank details and employee details, and check your plan's data-use and retention settings. Never put client or employee personal data into a consumer AI tool without authority to do so; the Digital Personal Data Protection Act places duties on whoever decides how personal data is used. Our DPDP-safe prompt templates show the masking pattern.
One limit applies to every prompt: a chat tool drafts, summarises and structures. It does not reliably test a full population, and it can give a different answer on a second run. Test the adapted prompt on masked sample data first, and save the version that works in the firm's own library with a date and the tester's name.
Three adapted examples
Each example takes the kind of prompt the library offers and adds the four elements. Replace the bracketed parts. The figures you paste should already be masked.
1. Statutory audit: audit programme for one account area
You are assisting a chartered accountant on the statutory audit of a
[industry] company for FY 2026-27. I will paste a masked trial balance
extract for [account area, e.g. trade receivables] and our planning
notes.
Task: draft an audit programme for this area only.
Output format: one table with columns - Step no. | Assertion addressed |
Procedure | Evidence to obtain | Prepared by / date (leave blank).
Maximum 15 steps.
Data boundary: use only the figures and notes I paste. Do not use
outside knowledge about this entity. Party names are masked as
Customer 1, Customer 2; do not try to identify them.
Citations: do not cite any Standard on Auditing number, section or
clause unless it appears in my notes. Where you think a standard is
relevant, write "SA reference to be confirmed by the engagement team".
Review: after the table, list (a) every assumption you made and
(b) the three points the engagement partner should check before
approving this programme.
2. Tax audit: clause working from a ledger extract
You are assisting a chartered accountant preparing working papers for
a tax audit for the year ended 31 March 2026. I will paste a masked
ledger extract of [expense head] and tell you which clause of the
audit report form I am working on.
Task: organise the extract into a working that supports the clause I
name. Do not decide whether an amount is allowable or disallowable;
show the facts needed for me to decide.
Output format: one table with columns - Voucher date | Voucher no. |
Party (masked) | Amount | Mode of payment | Supporting document
mentioned in narration (yes / no / unclear) | Query for client.
Data boundary: use only the rows I paste. If a row is unclear, say so
in the last column. Do not fill gaps with guesses.
Citations: do not state any section, rule, clause number, limit or
rate from memory. Use only the clause reference and limits I give you.
If none is given, write "limit to be confirmed from the Act and form
applicable to this year".
Review: end with a list of assumptions and a count of rows processed,
so I can agree it to the ledger total.
The row count lets you check that nothing was dropped from a long paste.
3. Internal audit: observation in five parts
You are assisting an internal auditor of an Indian company. I will
paste my masked field notes for one control test in the
[process, e.g. vendor payments] review for the quarter ended
[date], and the relevant extract of the company's policy.
Task: draft one observation in five parts - Condition, Criteria,
Cause, Effect, Recommendation.
Output format: a table with those five rows, then a separate line for
"Suggested rating: to be decided by the internal auditor". Do not
propose a rating.
Data boundary: Condition must use only facts and numbers in my notes.
Criteria must quote only the policy extract I paste. If the Cause is
not evident from my notes, write "cause not established; ask the
process owner" and give two questions to ask.
Citations: do not cite any law, section, Standard on Internal Audit
number or circular unless it is in my notes.
Review: list every assumption, and every number in the draft with the
line of my notes it came from.
For a fuller internal audit set covering risk and control matrices, walkthrough questions, test steps and audit committee summaries, use the Internal Audit AI Prompt Library.
What we could not verify
- We opened two of the eight categories and one full prompt. We cannot describe the other six categories beyond their names.
- The pages we read do not state who may contribute, how prompts are tested before approval, or whether ICAI takes any responsibility for the output.
- The pages do not describe any formal link between the Prompt Library, CA GPT and the AICA courses beyond sharing a site.
- We did not sign in, so we cannot say whether signed-in users see more.
ICAI prompt library FAQ
What is the ICAI AI prompt library?
It is a collection of AI prompts on ICAI's AI site, ai.icai.org, under Resources. On 1 October 2026 it showed eight categories, with prompts contributed by users and approved by the AI in ICAI team before they appear.
Where is the ICAI prompt library in 2026?
Go to ai.icai.org, open the Resources menu and choose Prompt Library. The page is headed "Prompts Category" and lists Company Audit, Tax Audit, Income Tax, Indirect Tax & GST, Corporate Compliance, Finance, Accounting and Data Analytics.
Is the ICAI prompt library free, and do I need to log in?
We could read the category pages and a full prompt without signing in, and saw no mention of a fee. Submitting a prompt led to a sign-in form asking for a mobile number, with a note for ICAI members to use their SSP-registered number.
Is the ICAI prompt library the same as CA GPT?
No. CA GPT is a set of AI tools on ICAI's platform. The Prompt Library is text you copy into an AI tool of your own, such as ChatGPT, Claude or Gemini. Both are reached from the same site.
Can I use ICAI library prompts with client data?
Only after masking identifying details and confirming you have authority to use that AI tool for client work. The prompt being listed on ICAI's site does not change your confidentiality duties or the AI provider's data terms.
Does the ICAI prompt library have internal audit prompts?
There was no separate Internal Audit category when we looked. We saw one internal-audit checklist prompt inside Company Audit. For internal audit work, see the Internal Audit AI Prompt Library.
Related CORAA resources
- Internal Audit AI Prompt Library
- AI prompts for auditors: a tested library by audit area
- CA GPT by ICAI: which tools are worth using
- AICA Level 1, 2 and 3 reviewed
- Prompt engineering for auditors
- DPDP-safe prompt template library for CA firms
Sources
Pages read on 1 October 2026.
- ICAI, AI in ICAI home page and menu — https://ai.icai.org/
- ICAI, Prompt Library category page ("Prompts Category") — https://ai.icai.org/prompts.php
- ICAI, Prompt Library, Company Audit category — https://ai.icai.org/prompts_list.php?id=1
- ICAI, Prompt Library, Tax Audit category — https://ai.icai.org/prompts_list.php?id=2
- ICAI, Prompt Library, one prompt detail page in Company Audit — https://ai.icai.org/prompt_details.php?id=99
- ICAI, sign-in form reached from "Add Your Prompt" — https://ai.icai.org/prompts_form.php?prompts=1