The Institute of Chartered Accountants of India has postponed the Chartered Accountants Intermediate Group II Paper 5 Auditing and Ethics examination. The exam was earlier scheduled to be held on 19 January 2026. ICAI has confirmed that a revised examination date will be announced separately.
The decision applies to candidates appearing for the CA Intermediate January 2026 session across India and overseas examination centres.
ICAI Official Notification on CA Inter Paper 5 Postponement
ICAI issued an official notification stating that the postponement was due to unavoidable circumstances. As per the notification, the Chartered Accountant Intermediate Examination, Group II, Paper 5 Auditing and Ethics scheduled for 19 January 2026 (Monday) stands postponed for all candidates.
The institute has advised students to regularly check official updates for the announcement of the revised date for the postponed paper.
No Change in Other CA Intermediate January 2026 Exams
Apart from Group II Paper 5, there is no change in the schedule of other CA Intermediate examinations. ICAI has clearly stated that all remaining papers of the CA Intermediate January 2026 examination will be conducted as per the originally announced schedule.
Candidates appearing for other papers are advised to continue their preparation according to the existing timetable without any confusion.
CA Inter Group II Paper 5 Rescheduled Earlier
This is not the first time the CA Intermediate Group II Paper 5 Auditing and Ethics examination has been rescheduled. Earlier, ICAI had revised the schedule for the same paper, which was initially planned to be conducted on 15 January 2026.
The repeated rescheduling has led candidates to closely monitor ICAI notifications for further clarity on the final exam date.
Important Instructions for CA Inter Candidates
Candidates affected by the postponement should ensure that they stay updated with official announcements regarding the revised exam date. ICAI is expected to notify the new schedule well in advance to allow students adequate preparation time. Students are also advised to keep their admit cards and registration details ready, as the revised date may require rechecking of examination instructions.
The CA Intermediate examination is a crucial stage in the Chartered Accountancy course, and ICAI has assured that necessary steps are being taken to conduct the postponed paper smoothly without impacting the overall examination process.