
The Institute of Chartered Accountants of India (ICAI) has now released the definitive revised schedule for the CA Intermediate Group II, Paper 5 (Auditing and Ethics) exam. After being postponed from its previous January 19 slot, the institute has confirmed a new date for all candidates.
Following the postponement due to "unavoidable circumstances," the ICAI has issued a fresh notification (dated January 19, 2026) officially rescheduling the Auditing and Ethics paper.
Initial Scheduled Date: January 15, 2026 (Postponed)
Second Scheduled Date: January 19, 2026 (Postponed)
Final Rescheduled Date: January 31, 2026 (Saturday)
Exam Timing: 2:00 PM to 5:00 PM IST
Venue: Same as previously allotted centers
Admit Cards: Candidates do not need to download new admit cards. The hall tickets already issued for the January 2026 session will remain valid for the exam on January 31.
No Further Changes: ICAI has explicitly stated that the exam will proceed on January 31 even if it is subsequently declared a public holiday by the Central or State Government.
Foundation Exams: The schedule for the CA Foundation January 2026 exams remains unchanged. Papers will proceed as planned on January 20, 22, and 24, 2026.
| Paper | Subject | Final Status |
| Paper 5 | Auditing and Ethics | Rescheduled to January 31, 2026 |
| Foundation | All Papers | No Change (Jan 20, 22, 24) |
| May 2026 | Foundation, Inter, Final | Schedule Released / No Changes |
Candidates are advised to use this additional time for revision and continue monitoring the official ICAI website icai.org for any further announcements.