ICAI CA Inter Paper 5 Rescheduled to Jan 19 Due to Elections

The Institute of Chartered Accountants of India (ICAI) has rescheduled the Chartered Accountant (CA) Intermediate Group 2, Paper 5 – Auditing and Ethics examination. Originally set for January 15, 2026 , the exam will now take place on January 19, 2026 . This change impacts candidates appearing for the exam both in India and internationally.

The rescheduling occurred due to Municipal Corporation elections scheduled for January 15 in Maharashtra. The ICAI issued an official notice announcing the revised date. The Auditing and Ethics paper will be held from 2 PM to 5 PM . Examination centers across all locations will remain unchanged.

Candidates holding admit cards issued on December 18, 2025 , for the CA Intermediate exams should note these documents remain valid. New hall tickets are not required for the rescheduled Paper 5. Students must use their existing admit cards for entry on January 19 .

CA January 2026 Exam Schedule Unchanged

The ICAI has confirmed that the examination schedule for all other CA January 2026 session papers remains unchanged. This includes all other Intermediate Group 1 and Group 2 papers, as well as the CA Foundation and CA Final examinations.

Students should refer to the official ICAI website, icai.org, for any further announcements. It is crucial for all candidates to verify their individual examination timetables.

Revised CA Intermediate January 2026 Exam Schedule

Below is the updated schedule for the ICAI CA Intermediate January 2026 session exams, reflecting the change for Paper 5:

Paper Subject Date
ICAI CA Inter Group 1
Paper 1 Advanced Accounting January 6, 2026
Paper 2 Corporate and Other Laws January 8, 2026
Paper 3 Taxation (Section A: Income-Tax Law; Section B: Goods and Services Tax (GST)) January 10, 2026
ICAI CA Inter Group 2
Paper 4 Cost and Management Accounting January 12, 2026
Paper 5 Auditing and Ethics January 19, 2026
Paper 6 Financial Management and Strategic Management (Section A: Financial Management; Section B: Strategic Management) January 17, 2026

Other CA January 2026 Exam Dates

The CA Foundation 2026 examinations are scheduled for January 18, 20, 22, and 24, 2026 . These dates are firm and have not been altered.

CA Final 2026 exams will proceed as planned. Group 1 examinations will occur on January 5, 7, and 9, 2026 . Group 2 examinations are set for January 11, 13, and 16, 2026 .

ICAI CA May 2026 Exam Details Announced

The ICAI has also released the examination dates for the May 2026 session for Foundation, Intermediate, and Final courses. Registration for these exams will commence on March 3, 2026 .

Candidates can apply for the ICAI CA May session without a late fee until March 16, 2026 . A late fee will apply for applications submitted between March 17 and March 19, 2026 . The May 2026 examinations are scheduled to be held from May 2 to May 20, 2026 .

Admit Card Information

Candidates needing to download admit cards for any other CA January session exams, or for future sessions, can access them through the official ICAI website, icai.org. The download process requires candidates to enter their valid user ID and password.

Students must ensure they have their correct admit cards for each respective exam. Regular checks on the ICAI website are recommended for all updates.