ICAI Defers CA Intermediate Auditing and Ethics Exam Scheduled for January 19
The Institute of Chartered Accountants of India (ICAI) has officially postponed the Chartered Accountants Intermediate Group II examination for Paper 5, which covers Auditing and Ethics. The test was originally scheduled to take place on January 19, 2026, but has now been deferred due to unavoidable circumstances.
Official Statement from ICAI
In an official notice released by the institute, ICAI confirmed that the postponement applies to both domestic and international examination centers. The notice cited “unavoidable circumstances” as the reason behind the decision to reschedule the exam. While the exact revised date has not yet been announced, the institute has assured candidates that a new schedule will be communicated shortly.
No Changes to Other Examination Dates
Candidates can take some reassurance from the fact that this postponement affects only Paper 5 of Group II. All other papers in the CA Intermediate January 2026 examination cycle will proceed as per the originally published timetable. The institute has explicitly stated that there will be no alterations to the schedule of any other examination within this session.
Previous Rescheduling of the Same Paper
This is not the first time that the Auditing and Ethics paper has faced a change in its schedule. The same examination was earlier moved from its initial date of January 15, 2026, to the now-cancelled January 19 slot. The latest deferment applies uniformly across all examination centers, both within India and abroad.
What Candidates Should Do Next
Students preparing for the CA Intermediate Group II examinations are advised to:
- Keep a close watch on the official ICAI website for the updated examination date announcement
- Continue their preparation without interruption, as the rescheduled date is expected to be announced soon
- Check their registered email addresses and mobile numbers for any direct communications from the institute
- Refrain from relying on unofficial sources for information regarding the revised timetable
The postponement comes as a significant development for thousands of aspiring chartered accountants who were preparing to appear for the paper next week. While the delay may disrupt study plans, it also provides candidates with additional time to strengthen their preparation for this crucial subject. ICAI has a history of releasing revised schedules promptly, and candidates can expect clarity on the new date in the coming days.
