The CA Intermediate 2026 Group 2 Paper 5 (Auditing & Ethics) exam has been rescheduled to January 19, 2026, as announced by the Institute of Chartered Accountants of India (ICAI), due to Maharashtra municipal elections.
The Institute of Chartered Accountants of India (ICAI) has revised the examination schedule for the CA Intermediate January 2026 session. The change affects Group 2, Paper 5 – Auditing & Ethics, which has been rescheduled to avoid a clash with the Maharashtra municipal elections, ensuring smooth conduct of the examination.
Exam affected: Group 2 – Paper 5 (Auditing & Ethics)
Original date: As per earlier schedule
Revised exam date: January 19, 2026
Reason for rescheduling: Maharashtra municipal elections
Conducting body: ICAI
Session: January 2026
Mode of exam: Offline (Pen-and-Paper)
Other papers: No change (as per ICAI notice)
Candidates should refer only to the latest ICAI notification for final dates.
Note the revised exam date carefully
Download the updated exam schedule from ICAI website
Plan revision accordingly for Auditing & Ethics
Keep admit card and exam-day guidelines ready
Avoids administrative and logistical issues during elections
Ensures availability of exam centres and staff
Prevents inconvenience to candidates appearing in Maharashtra
Candidates are advised to regularly check ICAI’s official announcements for any further changes and avoid relying on outdated schedules.
🔗 Source: careers360.com
