The Institute of Chartered Accountants of India (ICAI) has officially postponed the CA Intermediate Group II, Paper 5: Auditing and Ethics exam. This exam was originally scheduled for January 19, 2026. This postponement applies to all ICAI examination centres in India and internationally due to unavoidable circumstances. The decision was communicated through a notification on January 17, 2026, just two days before the scheduled exam date. While Group 1 and most of Group 2 papers have been successfully conducted, this specific paper now remains pending.
It is important to note that this postponement is applicable only to group 2, paper 5 (Auditing and Ethics) of the CA Intermediate January 2026 session. The ICAI has clarified that the schedule for other examinations, including the upcoming CA Foundation papers starting January 18, remains unchanged. Students are advised to monitor the official ICAI website for the rescheduled date. Historically, such postponements result in a revised date within 7 to 10 days, though no official confirmation has been provided yet.
Group | Paper name | Original exam date | Current status |
Group 1 | Paper 1: Advanced Accounting | January 6, 2026 | Completed |
Group 1 | Paper 2: Corporate and Other Laws | January 8, 2026 | Completed |
Group 1 | Paper 3: Taxation | January 10, 2026 | Completed |
Group 2 | Paper 4: Cost & Management Accounting | January 12, 2026 | Completed |
Group 2 | Paper 6: Financial Management & SM | January 17, 2026 | Completed |
Group 2 | Paper 5: Auditing and Ethics | January 19, 2026 | POSTPONED (Date TBD) |
Candidates must note that having the right documents is essential to avoid any trouble at the exam centre:
Keep the original admit card: The admit card issued in December 2025 remains valid for the postponed paper. ICAI typically does not issue new hall tickets for rescheduled exams.
Photo identification: Candidates must carry an original government ID, such as an Aadhar Card, PAN Card, or Passport. The name on the ID must match the name on the ICAI admit card.
Stationery and calculators: Use only black ballpoint pens for the descriptive paper. Ensure the calculator is battery-operated and complies with ICAI’s permitted specifications.
Reporting time: The Auditing and Ethics exam will follow the standard 2:00 PM to 5:00 PM slot. Candidates must arrive at the centre by 1:30 PM. The 15-minute reading time starts exactly at 1:45 PM.
Prohibited items: Do not bring mobile phones, smartwatches, or any electronic communication devices. Digital copies of the admit card are not allowed at the centre.
On Question asked by student community
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