The Institute of Chartered Accountants of India (ICAI) has postponed the Chartered Accountancy (CA) Intermediate Paper-5 – ‘Auditing and Ethics’ examination. The exam, originally slated for January 19, 2026, has been deferred due to unavoidable administrative circumstances.
According to the official notice published by ICAI, the decision aims to facilitate students and ensure the seamless administration of the examination process. The institute has assured all registered candidates that a revised date will be announced shortly on its official website, icai.org.
The notification specifically states that the postponement is applicable only to the Auditing and Ethics paper (Paper-5) of the CA Intermediate course under the January 2026 session. All other CA Intermediate and Foundation level examinations will proceed as per the originally published timetable.
Key Information for Affected Candidates
For students preparing for the impacted exam, ICAI has issued the following guidelines:
Admit Cards: Existing admit cards will remain valid for the rescheduled exam. Students are advised to keep them safe and ensure they have a clear, printed copy.
Examination Venue: There will be no change in the allotted examination center. Candidates must report to the same venue on the new date.
Revision Opportunity: ICAI has suggested that students utilize this additional time for focused revision, particularly on complex sections of the Auditing syllabus.
Official Communication Only: The institute has cautioned students against relying on unofficial sources or rumors. All updates will be communicated exclusively through the ICAI website.
No Changes to Other Exam Schedules
ICAI has clarified that the schedule for all other papers remains unaffected. Examinations for both the Intermediate and Foundation levels will be conducted at their pre-announced dates and times. This targeted postponement minimizes disruption for the majority of CA candidates.
Reiterating its commitment to integrity and high standards, ICAI emphasized that the decision underscores its priority to hold fair and logistically sound examinations. The institute remains dedicated to maintaining the global reputation of the CA credential.
Next Steps for Students
Affected students are encouraged to:
Direct any queries to ICAI’s official helpline or email support channels as listed on their website.
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