ICAI Delays CA Intermediate Auditing and Ethics Paper for 2026
The Institute of Chartered Accountants of India has officially postponed the Chartered Accountancy Intermediate Paper-5 examination. This paper covers Auditing and Ethics. It was originally scheduled for January 19, 2026.
Why the Exam Got Postponed
ICAI cited unavoidable administrative reasons for this decision. The institute stated that the deferment aims to support students. It also ensures the smooth conduct of the examination process.
The official notice confirms that only Paper-5 of the CA Intermediate course for the January 2026 session is affected. All other CA Intermediate and Foundation exams will proceed as per the published timetable.
What Students Need to Know
ICAI has assured all registered candidates about the revised schedule. The institute will announce the new date shortly on its official website, icai.org.
Important instructions for students:
- Existing admit cards will remain valid for the rescheduled exam.
- Students must keep their admit cards secure.
- They should carry a clear, printed copy to the exam centre.
- The examination venue will not change.
- Candidates must report to the same centre on the new date.
The institute has issued a strong caution against relying on unofficial sources. All official updates will come only through the ICAI website.
ICAI Introduces Mandatory E-Diary for Trainees
In a separate development, ICAI has launched a digital platform called the e-diary. This platform will record attendance and work performed by articled trainees during their practical training.
The e-diary, officially titled the 'Digital Practical Training Diary', becomes mandatory from January 1, 2026. It applies to all CA students starting practical training from that date.
The ICAI Board of Studies (Operations) and the Members and Student Services Directorate launched this initiative. They cited the increasing use of digital systems across professional education and training.
How the e-diary works:
- Articled trainees record daily attendance and tasks in a structured digital format.
- Entries capture in real time once submitted on the system.
- The system also records details related to stipend payments.
- Payment details typically display within the first fortnight after payment.
This move represents a significant shift toward digitizing practical training records for chartered accountancy students across India.
