December 29, 2025: The Institute of Chartered Accountants of India (ICAI) has announced a rescheduling of the CA Intermediate Group II, Paper 5: Auditing and Ethics examination originally planned for 15 January 2026. The exam has been shifted to 19 January 2026 (Monday) across all India and overseas examination centres due to General Elections of Municipal Corporations in Maharashtra coinciding with the earlier date. Candidates should note the updated date while planning their preparation. According to the official notification issued by ICAI’s Examination Department, the timing of the rescheduled exam remains unchanged at 2:00 PM to 5:00 PM (IST), and admit cards already issued for the exam date will remain valid for the new schedule. This change applies only to Paper 5 of Group II; all other scheduled papers in the January 2026 session will be conducted as per the original timetable.
Reason for Rescheduling and Impact on Candidates
The decision to postpone the examination has been taken to avoid logistical conflicts and ensure smooth conduct of both the exam and the Municipal Corporation elections scheduled in the State of Maharashtra on the earlier date. Candidates appearing for Paper 5: Auditing and Ethics should update their calendars accordingly and prepare for the new date. The rescheduled date ensures that students have additional preparation time, while admissions and other CA Intermediate timelines remain unaffected. ICAI has also clarified that no fresh admit card download is required for the rescheduled date, reducing administrative burden on candidates.
CA Intermediate January 2026 Exam Schedule (Revised for Paper 5)
Only Group II, Paper 5 has been revised:
- Old Date: 15 January 2026 (Thursday)
- New Date: 19 January 2026 (Monday)
- Paper: Auditing and Ethics (Group II, Paper 5)
- Timing: 2:00 PM to 5:00 PM (IST)
- Exam Centres: Unchanged from original allotment
Other Group I and Group II papers will be conducted on previously scheduled dates, maintaining the overall exam rhythm.
Steps for Candidates After Rescheduling
Candidates who are set to appear in the CA Intermediate Group II Paper 5 should:
- Confirm the new exam date (19 January 2026) and adjust their study plans.
- Continue revision based on the rescheduled timeline.
- Keep the original admit card and relevant documents ready, as no new admit card re-download is required.
- Visit the official ICAI website icai.org regularly for any further updates or clarifications.
The ICAI’s move to adjust the schedule reflects its efforts to balance examination conduct with national civic events, while ensuring minimal disruption for CA aspirants preparing for the January 2026 session.
