ICAI Postpones CA Intermediate Auditing and Ethics Paper Scheduled For Today
All other CA Intermediate and Foundation examinations will continue as per the originally published timetable, says ICAI
NEW DELHI: The Institute of Chartered Accountants of India (ICAI) has rescheduled the Chartered Accountancy (CA) Intermediate Paper-5 – Auditing and Ethics.
The examination, which was initially planned for January 19, 2026, has been deferred owing to unavoidable administrative reasons.
The postponement has been made to support students and ensure the smooth conduct of the examination process, said an official notification. The institute has assured all registered candidates that the revised schedule will be announced shortly on its official website, icai.org.
The notification clarifies that the deferment applies exclusively to Paper-5 (Auditing and Ethics) of the CA Intermediate course for the January 2026 session. All other CA Intermediate and Foundation examinations will continue as per the originally published timetable.
To view the detailed notification, click here.
ICAI has made it clear that the existing admit cards will remain valid for the rescheduled examination.
Students have been advised to keep them secure and carry a clear, printed copy. The examination venue will remain unchanged, and candidates must report to the same centre on the revised date.
The Institute has cautioned against relying on unofficial sources, stressing that all updates will be issued solely through its official website.
Importantly, the schedule for all other CA Intermediate and Foundation papers remains unaffected.
e-diary platform
Meanwhile, the Institute has introduced a digital platform, called the e-diary, to record attendance and work performed by articled trainees during their practical training period. The e-diary will be mandatory for all CA students commencing practical training from January 1, 2026, according to an official statement.
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