ICAI has rescheduled the CA Intermediate Paper 5 – Auditing & Ethics from January 18 to January 19, 2026. The change applies nationwide, with no impact on other papers. Admit cards remain valid. Students are advised to check ICAI’s official portal for updates and use the extra day for revision.
The Institute of Chartered Accountants of India (ICAI) has announced a crucial update for students appearing in the CA Intermediate examinations. Paper 5 – Auditing & Ethics, which was earlier scheduled for January 18, 2026, will now be held on January 19, 2026. The decision has been taken to ensure smooth conduct of exams across centres and to address logistical considerations.
Key Highlights
-
Rescheduled Date: Paper 5 – Auditing & Ethics will now take place on January 19, 2026 (Tuesday) instead of January 18.
-
No Change in Other Papers: ICAI clarified that the schedule for all other CA Intermediate papers remains unchanged. Students should continue to prepare according to the original timetable for the rest of the exams.
-
Nationwide Applicability: The rescheduling applies to all exam centres across India and overseas, ensuring uniformity for every candidate.
-
Official Notification: ICAI released the announcement through its official website and social media handles, urging students to download the updated timetable and stay informed.
-
Admit Cards Valid: Students’ existing admit cards remain valid for the rescheduled paper. No re-issuance is required.
-
Student Advisory: ICAI has advised candidates to regularly check its official portal for updates and to plan their preparation accordingly.
Context and Impact
The CA Intermediate exams are a critical milestone for aspiring Chartered Accountants, and any change in schedule can significantly impact preparation strategies. By announcing the rescheduling well in advance, ICAI aims to minimize disruption and provide clarity to students.
This move reflects ICAI’s commitment to maintaining transparency and ensuring smooth exam administration. For students, the extra day offers an opportunity to revise thoroughly for the Auditing & Ethics paper, which is considered one of the more challenging subjects in the CA Inter curriculum.
The announcement also highlights ICAI’s responsiveness to logistical needs, reinforcing its role as a professional body that prioritizes fairness and efficiency in examinations.
Sources: ICAI Official Website, The Hindu Business Line, Economic Times Education