The Institute of Chartered Accountants of India (ICAI) has officially announced the rescheduling of the CA Intermediate Examination, Group II, Paper 5 - Auditing and Ethics, which was earlier scheduled to be held on January 15, 2026 (Thursday).
As per an Important Announcement dated December 27, 2025, the rescheduling has been necessitated due to the general elections of Municipal Corporations in the State of Maharashtra on the same date. In order to ensure smooth conduct of the examination process, ICAI has decided to shift the examination across India and abroad.
Revised Examination Date
- Paper: CA Intermediate - Group II, Paper 5 (Auditing and Ethics)
- Original Date: January 15, 2026 (Thursday)
- Revised Date: January 19, 2026 (Monday)
- Timing: 2:00 PM to 5:00 PM (IST)
- Examination Centres: Unchanged
ICAI has clarified that admit cards already issued will remain valid for the rescheduled examination date, and candidates are not required to download fresh admit cards.
Other Exam Dates Unaffected
The Institute has further stated that all other examinations notified under Important Announcement No. 13-CA (EXAM)/JANUARY/2026 dated September 23, 2025, will remain unchanged, except for the rescheduling of this particular paper.
Official copy of the notification is as follows
Advice to Students
Candidates appearing for the CA Intermediate January 2026 examinations are advised to:
- Take note of the revised date carefully
- Continue preparation as per the updated schedule
- Regularly check the official ICAI website www.icai.org for further updates or clarifications
The announcement has been issued under the authority of Anand Kr. Chaturvedi, Joint Secretary (Examinations), ICAI.
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