URGENT UPDATE: ICAI Postpones CA Intermediate Paper 5 (Auditing and Ethics) Nationwide

In a sudden turn of events, the Institute of Chartered Accountants of India (ICAI) has announced the postponement of the Chartered Accountants’ Intermediate Examination, Paper 5. The examination, originally slated for Monday, was just 48 hours away.

This announcement comes as a significant update for thousands of aspiring Chartered Accountants currently amidst their January 2026 examination cycle.

The Official Notification Details

The Examination Department released Important Announcement No. 13-CA (EXAM)/JANUARY/2026 today, citing “unavoidable circumstances” as the reason for the delay.

• Subject: Postponement of CA Intermediate Examination.
• Specific Paper: Group II, Paper 5 — Auditing and Ethics.
• Original Date: Monday, 19th January 2026.
• Scope: The postponement is effective for all examination centers across India and overseas.

Status of Revised Date: The Institute has not yet declared a new date for the examination. Students are advised that the revised schedule will be announced “in due course.”

Critical Clarification: No Changes to Other Papers

The Joint Secretary (Exams), Mr. Anand Kr. Chaturvedi, explicitly clarified that this rescheduling is isolated to Paper 5 only.

Confusion often arises during such announcements regarding the status of subsequent exams. To put all speculations to rest:

1. Previous Schedule Holds: All other examinations notified under the announcement dated 23rd September 2025 remain unchanged.
2. Next Papers: If you have exams scheduled after the 19th (e.g., Paper 6), proceed with the assumption that they will be conducted exactly as planned.

Strategic Advice for Students

The postponement of a paper like Auditing and Ethics—often considered one of the more voluminous and technical theoretical subjects in the CA Intermediate curriculum—can be a double-edged sword.

1. Managing the “Break in Momentum”

Sudden gaps can disrupt the intense “exam mode” mindset. Students are advised to view this not as a holiday, but as a “bonus study block.”

• Review Standards on Auditing (SAs): Use this extra time to solidify memory of key SAs, which are often high-scoring areas.
• Ethics Revision: The “Ethics” portion is a critical component of the new syllabus; ensure your understanding of the Code of Ethics is precise.

2. Looking Ahead to Paper 6

If the gap before the revised date is significant, students might face a dilemma on whether to study for Audit or the next paper.

• Recommendation: Until the new date is announced, it is generally safer to maintain a light touch on Audit (to keep concepts fresh) while shifting primary focus to the subject of your next scheduled exam to ensure that flow isn’t disrupted.

Summary of Actionable Points

Official Statement

The notification concludes with a standard advisory for candidates to stay in touch with the official website. The Institute is expected to release the revised date shortly to minimize anxiety among students.

“In other words, there will be no change in the schedule of examinations for the other examination dates.” — ICAI Examination Department

FAQs

Which CA exam paper has been postponed?
CA Intermediate Group II, Paper 5 – Auditing and Ethics has been postponed.

What was the original exam date for Paper 5?
The paper was scheduled for Monday, 19 January 2026.

Who announced the postponement?
The Institute of Chartered Accountants of India (ICAI) announced it through the Examination Department.

What is the reason given for postponement?
ICAI cited unavoidable circumstances.

Is the postponement applicable across India only?
No, it applies to all examination centres in India and overseas.

Has ICAI announced a new date for Paper 5?
No, the revised date has not been announced yet.

When will the new date be announced?
ICAI has stated it will be announced in due course.

Are any other CA Intermediate papers postponed?
No, only Paper 5 has been postponed.

Will Paper 6 be conducted as per schedule?
Yes, Paper 6 and all other papers will be held as per the original datesheet.

Should students stop preparing for Audit completely?
No, students should maintain light revision to keep concepts fresh.

Should students focus on the next scheduled paper?
Yes, primary focus should shift to the next paper until a new date is announced.

Does this postponement affect both groups or only Group II?
It affects only Group II, Paper 5.

Is this postponement valid for January 2026 attempt only?
Yes, it applies to the January 2026 examination cycle.

Can students rely on social media updates for new dates?
No, students should rely only on official ICAI notifications.

Where can students verify official updates?
On the official ICAI website, www.icai.org.

Does the postponement impact exam admit cards?
No changes to admit cards have been announced so far.

Will the syllabus or pattern of Paper 5 change due to postponement?
No such changes have been announced.

Is this type of postponement common in ICAI exams?
It is uncommon but has occurred in exceptional situations.

Should students consider this as extra preparation time?
Yes, it should be treated as a bonus revision period, not a break.

Is the Ethics portion still important under the new syllabus?
Yes, Ethics remains a crucial and scoring component.

Who signed the official notification?
The Joint Secretary (Exams), Mr. Anand Kr. Chaturvedi.

Will ICAI issue a separate admit card for the revised date?
No clarification has been given yet.

Does this postponement affect results declaration timelines?
ICAI has not commented on result timelines.

Is attendance mandatory on the revised date once announced?
Yes, candidates must appear on the rescheduled date.

What is the best immediate step for students right now?
Stay calm, ignore rumours, and continue preparation as per the original schedule for remaining papers.