The Institute of Chartered Accountants of India (ICAI) has officially rescheduled the CA Intermediate 2026 Auditing and Ethics paper following its earlier postponement. The examination, which was originally scheduled to be held on January 19, 2026, will now take place on January 31, 2026.
The revised schedule was announced through an official ICAI notification issued on January 19, 2026, citing administrative reasons to ensure the smooth conduct of the examination.
Rescheduling Applies Only to One Paper
ICAI has clarified that the rescheduling applies exclusively to Group II, Paper 5 – Auditing and Ethics of the CA Intermediate January 2026 examination cycle.
No other CA Intermediate or CA Foundation papers have been affected, and all remaining examinations will be conducted as per the previously announced timetable.
As per the updated schedule published on the official ICAI website, the rescheduled Auditing and Ethics paper will be conducted as follows:
Exam Date: January 31, 2026 (Saturday)
Timing: 2:00 PM to 5:00 PM (IST)
Mode: Offline (pen-and-paper)
Exam Centres: Same centres as previously allotted, in India and overseas
Admit Card and Exam Centre Details
ICAI has confirmed that admit cards already issued will remain valid for the rescheduled examination. Candidates do not need to download a new hall ticket, and there will be no change in exam centre, reporting time, or examination slot.
The Institute has also stated that the examination will be conducted as scheduled even if January 31, 2026, is declared a local or public holiday.
About CA Intermediate Group II – Paper 5 (Auditing and Ethics)
Group II, Paper 5 – Auditing and Ethics is a core subject of the CA Intermediate curriculum. The paper assesses candidates’ understanding of:
Auditing standards and procedures
Professional ethics
Regulatory and compliance frameworks
Practical applications essential for chartered accountancy practice
Candidates appearing in the January 2026 session are advised to utilise the additional preparation time effectively.
Impact on Other CA Examinations
ICAI has reiterated that all other CA Intermediate and CA Foundation examinations for January 2026 will continue as per the original schedule. No further postponements or revisions have been announced at this stage.
Advisory for Candidates
Candidates affected by the rescheduling should:
Prepare for the Auditing and Ethics paper scheduled on January 31, 2026
Carry their existing admit card and a valid photo ID to the exam centre
Regularly check icai.org for official updates or notifications
For clarification or assistance, candidates may contact the ICAI helpdesk or regional offices.
About ICAI
The Institute of Chartered Accountants of India (ICAI) is a statutory body under the Ministry of Corporate Affairs, Government of India. It conducts the CA Foundation, Intermediate, and Final examinations multiple times each year. The rescheduling of a single paper is part of ICAI’s administrative measures to ensure the orderly and fair conduct of examinations.
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