ICAI Reschedules CA Intermediate Paper 5 (Auditing & Ethics) to 31st January 2026



Quick Summary
The Institute of Chartered Accountants of India (ICAI) has announced a new date for the CA Intermediate Examination (Group II), Paper 5: Auditing and Ethics. The exam, originally set for January 19, 2026, will now take place on Saturday, January 31, 2026. The examination will be held at the same centres and at the usual time of 2:00 PM to 5:00 PM IST. Candidates should use their existing admit cards, as no new ones will be issued. The ICAI has also confirmed that other CA Foundation exams will proceed as scheduled.

The Institute of Chartered Accountants of India (ICAI) has officially rescheduled the postponed CA Intermediate Examination (Group II), Paper 5 – Auditing and Ethics. The examination, which was earlier scheduled for 19 January 2026, will now be conducted on Saturday, 31st January 2026, across India and overseas centres.

CA Intermediate Auditing and Ethics Exam Rescheduled to Jan 31, 2026

Same Exam Centre, Same Timing

ICAI has clarified that the rescheduled examination will be held at the same examination centres and at the same time, i.e., 2:00 PM to 5:00 PM (IST) . Candidates are not required to download fresh admit cards, as admit cards already issued will remain valid for the revised date.

No Change Despite Public Holidays

The Institute has further emphasized that there will be no change in the examination schedule even if the rescheduled date is declared a public or local holiday  by the Central or State Government. Candidates are advised to plan their travel and preparation accordingly.

Other CA Exams to Continue as Planned

ICAI also confirmed that the remaining papers of the CA Foundation January 2026 Examination will be conducted as per the original schedule on 20th, 22nd, and 24th January 2026, without any changes.

Official Advisory to Students

Candidates are advised to  regularly check the official ICAI website (www.icai.org) for further updates and announcements. The notification has been issued by CA Anand Kumar Chaturvedi, Joint Secretary (Examinations), ICAI.

Official copy of the notificaiton has been mentioned below

FAQ :

The CA Intermediate Paper 5 (Auditing and Ethics) exam has been rescheduled to Saturday, January 31, 2026.

Yes, the rescheduled examination will be held at the same examination centres and at the same time, from 2:00 PM to 5:00 PM IST.

No, candidates do not need to download fresh admit cards. The admit cards already issued will remain valid for the revised date.

The ICAI has stated that the examination will proceed as scheduled even if the rescheduled date is declared a public or local holiday.

No, the remaining papers of the CA Foundation January 2026 Examination will be conducted as per the original schedule on January 20th, 22nd, and 24th, 2026.




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