The Institute of Chartered Accountants of India (ICAI) has revised the examination schedule for the CA Intermediate January 2026 session. As per the updated announcement, the Auditing and Ethics paper (Group II, Paper 5) has been postponed and will now be held on 31 January 2026 instead of the earlier date.
Revised CA Intermediate Auditing & Ethics Exam Schedule
The postponed paper will be conducted as per the following details:
- Exam Name: CA Intermediate Group II – Auditing & Ethics
- Original Exam Date: 19 January 2026
- Revised Exam Date: 31 January 2026
- Exam Timing: 2:00 PM to 5:00 PM
- Mode of Examination: Offline (pen-and-paper)
The exam duration, centre allocation and shift timing will remain the same as previously notified.
Admit Card and Examination Centres
ICAI has clarified that previously issued admit cards will remain valid for the rescheduled examination. Candidates are not required to download a new hall ticket. They must carry the same admit card along with a valid photo identity proof to the examination centre on the revised date. There will be no change in examination centres or seating arrangements due to the postponement.
Scope of the Postponement
The postponement applies only to the Auditing & Ethics paper of CA Intermediate Group II. All other CA Intermediate and Foundation examination papers scheduled in January 2026 will be conducted as per the original timetable.Candidates appearing for other papers should continue their preparation without any changes to their exam plans.
How Candidates Should Use the Extra Preparation Time?
With the exam shifted to 31 January 2026, candidates can utilise the additional days to:
- Revise Standards on Auditing and professional ethics thoroughly
- Practise case-based and descriptive questions
- Strengthen conceptual clarity in high-weightage topics
- Attempt mock tests under exam-like conditions
Effective use of this extended preparation period can significantly improve performance in the Auditing & Ethics paper.
Important Advisory for Candidates
ICAI has advised candidates to stay alert for official notifications and ensure compliance with all exam-day instructions. Any further updates related to the CA Intermediate examination process will be communicated through official channels.