The Institute of Chartered Accountants of India announced the postponement of the Chartered Accountants Intermediate Examination, Group II, Paper 5 (Auditing and Ethics) that was scheduled to be held on 19 January 2026 (Monday). The postponement applies uniformly across India as well as overseas examination centres and has been attributed to unavoidable circumstances. This announcement partially modifies earlier examination notifications issued in September and December 2025. The Institute clarified that only Paper 5 of the Intermediate Examination has been postponed and that the schedule for all other papers and examination dates remains unchanged. The revised date for the postponed paper will be announced separately in due course. Candidates have been advised to regularly check the official ICAI website for further updates and announcements related to the rescheduled examination.
Institute of Chartered Accountants of India
Examination Department
The Institute of Chartered Accountants of India
17th January 2026
IMPORTANT ANNOUNCEMENT
POSTPONMENT OF CHARTERED ACCOUNTANTS’ INTERMEDIATE EXAMINATION, PAPER – 5, AUDITING AND ETHICS, SCHEDULED TO BE HELD ON 19TH JANUARY 2026 (MONDAY) ACROSS INDIA AND ABROAD.
In partial modification of the Institute’s Important Announcement No. 13-CA (EXAM)/JANUARY/2026 dated 23rd September 2025 read with Important Announcement dated 27th December 2025 it is announced for general information that due to certain unavoidable circumstances the Chartered Accountant Intermediate Examination, Group II, Paper – 5, Auditing and Ethics scheduled to be held on 19th January 2026 (Monday) stands postponed across India and abroad.
Revised date shall be announced in due course.
However, it is clarified that the schedule of other examinations notified vide Important Announcement No. 13-CA (EXAM)/JANUARY/2026 dated 23rd September 2025, shall remain unchanged except for the above.
In other words, there will be no change in the schedule of examinations for the other examination dates.
The candidates are advised to stay in touch with the website of the Institute, www.icai.org.
(Anand Kr. Chaturvedi)
Joint Secretary (Exams)
