Sat Jan 17 16:30:00 UTC 2026: ### ICAI Postpones CA Intermediate Auditing and Ethics Exam Scheduled for January 19, 2026

The Institute of Chartered Accountants of India (ICAI) has announced the postponement of the CA Intermediate Examination, Group II, Paper 5 – Auditing and Ethics, originally scheduled for January 19, 2026. This decision impacts all examination centers both in India and abroad. The ICAI cited “unavoidable circumstances” as the reason for the postponement but did not provide specific details.

The Institute has assured candidates that a revised date for the examination will be announced soon and has advised them to regularly check the official ICAI website (http://www.icai.org) for updates. The announcement clarifies that the postponement only affects Paper 5, while all other CA examinations will proceed as scheduled.

Key Points

  • The ICAI has postponed the CA Intermediate Examination, Group II, Paper 5 – Auditing and Ethics, initially scheduled for January 19, 2026.
  • The postponement applies to all exam centers in India and abroad.
  • The reason provided is “unavoidable circumstances,” without further elaboration.
  • A revised date for the examination will be announced on the official ICAI website.
  • All other CA examinations remain unaffected and will be conducted as planned.

Key Takeaways

  • The postponement of a core subject like Auditing and Ethics will undoubtedly cause disruption to students’ study schedules and potentially increase anxiety levels.
  • The lack of transparency regarding the specific reasons for postponement may lead to speculation and uncertainty among students.
  • Students need to proactively monitor the official ICAI website for the revised examination date and adjust their preparation strategies accordingly.
  • The ICAI maintains that all other exams will proceed as planned, indicating an isolated issue rather than a systemic problem.
  • The news of the Delhi High Court upholding the removal of a CA from ICAI’s member list due to audit report discrepancy, occurred just days before this announcement, may be entirely coincidental or indicative of ICAI tightening scrutiny of auditing practices.

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