The Institute of Chartered Accountants of India (ICAI) has officially announced a revised schedule for the postponed Chartered Accountants Intermediate Examination (Group II), Paper–5: Auditing and Ethics, to be conducted across India and abroad.
In an Important Announcement issued by the ICAI Examination Department on January 19, 2026, the Institute stated that the examination, which was earlier scheduled to be held on January 19, 2026 (Monday), will now take place on January 31, 2026 (Saturday).
Key Details of the Revised Examination Schedule
- Examination: CA Intermediate Examination (Group II)
- Paper: Paper–5 – Auditing and Ethics
- Earlier Date: January 19, 2026 (Monday)
- Revised Date: January 31, 2026 (Saturday)
- Timing: 2:00 PM to 5:00 PM (IST)
- Examination Centres: Same as previously allotted
- Admit Cards: Already issued admit cards will remain valid for the rescheduled date
The ICAI clarified that the rescheduled examination will be conducted at the same examination centres and at the same time as originally notified, ensuring minimal disruption for candidates.
No Change Even if January 31 is Declared a Holiday
Importantly, the Institute has categorically stated that there will be no further change in the examination date, even if January 31, 2026 is declared a Public Holiday by the Central Government, State Governments, or local authorities. This clarification has been issued to avoid uncertainty and last-minute confusion among candidates.
CA Foundation Papers to Continue as Scheduled
The ICAI has also confirmed that the remaining papers of the CA Foundation January 2026 Examination will be conducted as per the original schedule, i.e., on January 20, 22, and 24, 2026, without any change.
Advisory to Candidates
Candidates have been advised to carefully note the revised schedule and regularly check the official ICAI website www.icai.org for any further updates or announcements.
The notice has been issued with the approval of the competent authority and signed by CA Anand Kumar Chaturvedi, Joint Secretary (Examinations), ICAI.
The rescheduling provides students additional preparation time for one of the most critical papers of the CA Intermediate syllabus, while also reinforcing ICAI’s intent to maintain certainty and discipline in the examination calendar.
