ICAI Reschedules CA Intermediate Auditing and Ethics Paper Due to Maharashtra Municipal Elections
The ICAI has rescheduled the CA Intermediate Group II Paper 5 (Auditing and Ethics) examination from January 15 to January 19, 2026, due to municipal elections in Maharashtra.
The Institute of Chartered Accountants of India ( ICAI ) has announced the rescheduling of the Chartered Accountants’ Intermediate Examination, Group II, Paper 5-Auditing and Ethics, which was originally scheduled to be held on January 15, 2026.
According to an important announcement issued by the Examination Department of ICAI, the decision has been taken in view of the general elections to Municipal Corporations in the State of Maharashtra on January 15, 2026 (Thursday).
In partial modification of its earlier Important Announcement No. 13-CA (EXAM)/JANUARY/2026 dated September 23, 2025, the Institute stated that the examination in the said paper will now be conducted on January 19, 2026 (Monday).
ICAI clarified that the rescheduled examination will be held across India and abroad, at the same examination centres and at the same timing, i.e., from 2:00 PM to 5:00 PM (IST). Candidates have also been informed that the admit cards already issued will remain valid for the revised examination date.
The Institute explained that there is no change in the schedule of any other papers notified earlier for the January 2026 examination cycle. All other examinations will be conducted as per the dates already announced.
Candidates are advised to regularly check the official ICAI website for updates and further information. The announcement has been issued under the authority of Anand Kr. Chaturvedi, Joint Secretary (Examinations), ICAI.
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