The Institute of Chartered Accountants of India (ICAI) has rescheduled the Chartered Accountant (CA) Intermediate examination, group 2, paper 5 – Auditing
and Ethics. The paper, which was previously scheduled for January 15, has been postponed due to forthcoming municipal corporation elections in Maharashtra. As per the updated schedule, the CA Inter exam will now be held on January 19, 2026, from 2 pm to 5 pm at the same examination centres across India and abroad. Official Statemement “In partial modification of the Institute’s Important Announcement No. 13-CA (EXAM)/JANUARY/2026 dated 23rd September 2025, it is announced for general information that due to general election of Municipal Corporations in the State of Maharashtra on 15th January 2026 (Thursday), the Chartered Accountant Intermediate Examination, Group II, Paper – 5, Auditing and Ethics, stands re-scheduled across India and abroad and the examination in the said paper shall now be held on 19th January 2026 (Monday) at the same timing(s) i.e. 2 PM to 5 PM [IST] and at the same Examination Centres,” read the notice. ICAI CA Inter Exam 2026 Dates Refer to the table below to check out the revised schedule:
| Paper | Subject | Date |
| ICAI CA Inter group 1 | ||
| Paper 1 | Advanced accounting | 6-Jan |
| Paper 2 | Corporate and other laws | 8-Jan |
| Paper 3 | Taxation (Section A: Income-Tax Law; Section B: Goods and Services Tax (GST)) | 10-Jan |
| ICAI CA Inter group 2 | ||
| Paper 4 | Cost and Management Accounting | 12-Jan |
| Paper 5 | Auditing and Ethics | 19-Jan |
| Paper 6 | Financial Management and Strategic Management (Section A: Financial Management; Section B: Strategic Management) | 17-Jan |
Note: The ICAI CA schedule for other exams remains unchanged.
Meanwhile, the ICAI CA Foundation 2026 exams will take place on January 18, 20, 22, and 24, while the CA Final 2026 exams are scheduled on January 5, 7, and 9 for group 1 and on January 11, 13, and 16 for group 2.
The candidates are advised to stay in touch with the website of the Institute, www.icai.org.














