CA Intermediate January 2026: Auditing & Ethics Exam Rescheduled, Timing Remains Unchanged

The Institute of Chartered Accountants of India (ICAI) has announced a change in the schedule for one paper of the Chartered Accountants (CA) Intermediate Examination, January 2026 session. Paper-5: Auditing and Ethics (Group II) has been rescheduled from its original date of January 15, 2026, to January 19, 2026 (Monday). This decision was taken in view of the General Elections to Municipal Corporations being held in the state of Maharashtra on the original date, to avoid any inconvenience or conflict for candidates appearing from the region.

The change applies uniformly across all examination centers in India as well as overseas locations, ensuring fairness and consistency for every candidate. Importantly, the examination timings remain unchanged—the paper will continue to be conducted from 2:00 pm to 5:00 pm as per the original plan. ICAI has clarified that all previously allotted examination centers will remain the same, and the admit cards already issued to candidates will continue to be valid for the revised date. No new admit cards will be required for this particular paper.

All other papers in the CA Intermediate January 2026 examination series will be held as per the originally announced schedule without any modifications. The institute has urged candidates to take note of the updated date for Auditing and Ethics and make necessary adjustments to their preparation and travel plans accordingly. Students are also advised to regularly check the official ICAI website (www.icai.org) for any further updates, clarifications, or notifications related to the examination process.

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This rescheduling reflects ICAI's commitment to accommodating external factors such as state elections while maintaining the integrity and fairness of the examination process. The move is expected to benefit thousands of aspirants, particularly those from Maharashtra, by preventing potential logistical challenges on the polling day. With the revised date now set, candidates can focus on their final preparation for this crucial paper in the CA journey.

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