The Institute of Chartered Accountants of India (ICAI) has released an important announcement regarding the January 2026 examination cycle. In a significant update for students nationwide and abroad, the CA Intermediate Examination for Paper 5 (Auditing and Ethics) has been officially rescheduled.
If you are a CA Intermediate aspirant, here is everything you need to know about the new dates, admit card validity, and examination timing.
Official Rescheduled Date: Mark Your Calendar
The ICAI Examination Department has confirmed that the exam originally scheduled for 19th January 2026 (Monday) has been postponed.
ICAI Reschedules CA Intermediate Auditing & Ethics Exam Jan 2026: New Date Announced – The revised schedule is as follows:
| Examination Group | Paper No. & Subject | Previous Date | New Rescheduled Date |
| Intermediate Group II | Paper 5: Auditing and Ethics | 19th January 2026 (Monday) | 31st January 2026 (Saturday) |
Important Logistics for Candidates
The Institute has ensured that the logistical burden on students is minimized. Please take note of the following unchanged details:
- Examination Venue: The exam will be held at the same examination centers as previously notified.
- Exam Timing: The paper will be conducted from 2.00 PM to 5.00 PM (IST).
- Admit Card Status: Do not wait for a new admit card. The admit cards already issued remain valid for the new date of 31st January 2026.
Status of CA Foundation Exams
It is crucial to note that this postponement applies only to the CA Intermediate Paper 5. The schedule for the CA Foundation January 2026 Examination remains unchanged.
Foundation students should proceed with their exams on the following originally scheduled dates:
- 20th January 2026
- 22nd January 2026
- 24th January 2026
Critical Reminders from ICAI
1. Public Holidays Policy
The ICAI has emphasized that the examination schedule will not change even if the Central or State Government declares any of the scheduled exam days a Public or Local Holiday. Students should strictly adhere to the dates announced by the Institute.
2. Stay Updated
This announcement is a continuation of the notification dated 17th January 2026. Candidates are strongly advised to keep checking the official website, www.icai.org, for any further real-time updates.
Strategy: How to Use the Extra Days
With the exam moved from January 19th to January 31st, Intermediate students have gained an unexpected 12-day extension. Here is how to maximize this “bonus” study time for Auditing and Ethics:
- Review Standards on Auditing (SAs): Use this time to revise key SAs, as they are often high-scoring areas.
- Ethics Case Studies: The paper is “Auditing and Ethics.” Dedicate extra time to professional ethics case studies.
- Mock Tests: Simulate exam conditions between 2:00 PM and 5:00 PM to align your body clock with the exam timing mentioned in the notification.
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Frequently Asked Questions (FAQs)
Which CA exam has been rescheduled by ICAI?
The CA Intermediate Group II Paper 5 (Auditing and Ethics) has been rescheduled by ICAI.
What was the original exam date for CA Intermediate Paper 5?
The exam was originally scheduled for 19th January 2026 (Monday).
What is the new rescheduled date for CA Intermediate Auditing and Ethics?
The new exam date is 31st January 2026 (Saturday).
Has the exam timing changed after rescheduling?
No, the exam timing remains the same, from 2:00 PM to 5:00 PM (IST).
Will the examination center change due to the postponement?
No, the exam will be conducted at the same centers as previously allotted.
Is a new admit card required for the rescheduled exam?
No, the previously issued admit card will remain valid for the new exam date.
Does this postponement apply to all CA Intermediate papers?
No, the postponement applies only to Group II Paper 5 (Auditing and Ethics).
Are CA Foundation January 2026 exams affected by this change?
No, the CA Foundation exam schedule remains completely unchanged.
What are the CA Foundation January 2026 exam dates?
The exams will be held on 20th, 22nd, and 24th January 2026 as originally scheduled.
Does ICAI reschedule exams if a public holiday is declared?
No, ICAI has clarified that exams will be held as scheduled even if a public or local holiday is declared.
How many extra days have students received due to the postponement?
Students have received an additional 12 days for preparation.
Where can students check official ICAI updates?
Students should regularly check the official ICAI website at www.icai.org.
Is this notification related to any earlier ICAI announcement?
Yes, this is a continuation of the notification issued on 17th January 2026.
What should students focus on during the extra preparation time?
Students should revise Standards on Auditing, practice ethics case studies, and attempt mock tests.
Should mock tests be attempted at a specific time?
Yes, mock tests should ideally be attempted between 2:00 PM and 5:00 PM to match exam conditions.
Does this change affect students appearing from overseas centers?
Yes, the rescheduled date applies to students in India as well as abroad.
Is the syllabus for Auditing and Ethics changed due to postponement?
No, there is no change in the syllabus.
Can students rely on social media for exam updates?
Students are advised to rely only on official ICAI notifications for accurate information.
Is this postponement beneficial for students?
Yes, it provides additional time for revision and strengthening weak areas.
Will ICAI issue any further changes to the schedule?
As of now, no further changes are announced, but students should stay alert for updates.
Is the ICAI exam authority firm on the new date?
Yes, the rescheduled date of 31st January 2026 is officially confirmed by ICAI.
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