The Institute of Chartered Accountants of India (ICAI) has announced an important change for students appearing in the Chartered Accountant (CA) Intermediate January 2026 exams. The exam date for Paper 5 of Group II , which covers 'Auditing and Ethics', has been rescheduled. This paper, originally set for January 15, 2026 , will now be held on Monday, January 19, 2026 . This change affects all students taking the CA Intermediate exam, both within India and at centres abroad.
This decision by ICAI comes because of the upcoming Municipal Elections in the State of Maharashtra on January 15, 2026 . Elections often involve large-scale public movement and sometimes the use of school or college buildings as polling stations. To prevent any problems for students trying to reach their exam centres and to ensure a smooth examination process, ICAI decided to move the date of this specific paper. This step helps avoid any clash between the exam and the election activities, ensuring fairness for all candidates.
What is the New Date and Time?
The rescheduled exam for CA Inter Group II, Paper 5, 'Auditing and Ethics', will take place on January 19, 2026 . The exam will start at its usual time of 2 PM and conclude at 5 PM IST (Indian Standard Time) . There is no change to the exam centres. Students should report to the same centre mentioned on their admit cards for the Paper 5 exam on the new date.
Admit Cards Remain Valid
Students do not need to worry about getting new admit cards. The admit cards already issued for the CA Inter January 2026 exams will remain completely valid for the rescheduled Paper 5 exam on January 19, 2026 . It is essential for all candidates to bring their existing admit cards to the examination hall. The ICAI had already released these admit cards on December 18, 2025 , and they are available for download from the official SSP portal.
Other Exam Dates Are Unchanged
It is very important for students to note that this rescheduling only applies to Paper 5. All other papers of the CA Intermediate January 2026 session will be conducted as per their original schedule. There are no changes to the dates for Papers 1, 2, 3, 4, and 6. Students should continue their preparations according to the unchanged timetable for these papers.
Here is a clear look at the complete schedule for the CA Intermediate January 2026 exams:
| CA Inter Paper | Subject Name | Original Exam Date | Revised Exam Date (January 2026) |
| Paper 1 | Advanced Accounting | January 6, 2026 | January 6, 2026 |
| Paper 2 | Corporate and Other Laws | January 8, 2026 | January 8, 2026 |
| Paper 3 | Taxation | January 10, 2026 | January 10, 2026 |
| Paper 4 | Cost and Management Accounting | January 12, 2026 | January 12, 2026 |
| Paper 5 | Auditing and Ethics | January 15, 2026 | January 19, 2026 |
| Paper 6 | Financial Management and Strategic Management | January 17, 2026 | January 17, 2026 |
What Students Should Do Next
Students are advised to review this updated schedule carefully. They should adjust their study plans for Paper 5 accordingly to prepare for the new date. It is always a good practice to regularly check the official website of ICAI for any announcements. This ensures that students have the most accurate and latest information about their exams. Staying informed will help candidates prepare well and avoid any last-minute surprises.
