The Institute of Chartered Accountants of India (ICAI) has announced a crucial change in the schedule for the upcoming Chartered Accountants Intermediate Examinations. In an official notice, the institute confirmed the rescheduling of a key paper due to a clash with elections in Maharashtra.
Revised Date for Auditing and Ethics Paper
The Chartered Accountants Intermediate Examination, Group II, Paper 5 (Auditing and Ethics), which was originally planned for January 15, 2026 (Thursday), will now be conducted on January 19, 2026 (Monday). The decision was taken because the earlier date coincides with the general elections for Municipal Corporations in the state of Maharashtra.
The examination timing remains from 2 PM to 5 PM Indian Standard Time (IST). The institute has assured candidates that the examination centres will remain the same as previously allotted, both across India and at overseas locations.
Key Details for Candidates
ICAI has provided specific guidance for aspirants affected by this change. A major relief is that admit cards already issued will remain valid for the new examination date. Candidates do not need to download a fresh admit card for the January 19 exam.
The institute has also clarified a critical point: there is no change in the schedule for any other papers of the Chartered Accountants examinations announced earlier. All other exams under the January 2026 session will proceed as per the existing timetable.
January 2026 Exam Schedule at a Glance
As per the earlier schedule released by ICAI, the CA Intermediate exams were planned as follows:
- CA Intermediate Group I exams: January 6, 8, and 10, 2026.
- CA Intermediate Group II exams: January 12, 15, and 17, 2026.
With this update, only Paper 5 of Group II moves from January 15 to January 19. The papers scheduled for January 12 and 17 remain unaffected.
Important Advisory from ICAI
The Institute advises all candidates to stay updated by regularly visiting the official ICAI website at www.icai.org for the latest notifications and official announcements related to the examinations. Relying on the official portal is the best way to avoid misinformation.
This rescheduling highlights how major national or state events can impact professional examination calendars. Candidates are encouraged to plan their final revision schedule accordingly, keeping the new date for the Auditing and Ethics paper in mind.
