ICAI reschedules CA 2026 Inter exam paper 5 due to Maharashtra municipal elections

Sundararajan | December 28, 2025 | 04:50 PM IST | 2 mins read

ICAI CA January 2026: The rescheduled group 2, paper 5 – Auditing and Ethics – will now be held on January 19.

ICAI reschedules CA 2026 Inter exam paper 5 due to Maharashtra municipal elections (Representational image: freepik)
ICAI reschedules CA 2026 Inter exam paper 5 due to Maharashtra municipal elections (Representational image: freepik)

The Institute of Chartered Accountants of India (ICAI) has rescheduled the Chartered Accountant (CA) Intermediate examination, group 2, paper 5 – Auditing and Ethics, which was earlier scheduled to be held on January 15.

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As per the official notice, the ICAI CA Inter exam has been rescheduled due to the Municipal Corporation elections in Maharashtra on January 15 and will now be held on January 19, from 2 pm to 5 pm at the same examination centres across India and abroad.

ICAI clarified that the CA Inter admit cards already issued on December 18 will remain valid for the rescheduled date, and candidates are not required to download new CA January hall tickets.

Also read CFA November 2025 level 1, 2 exam results on January 13, 15

The Institute also confirmed that the schedule for all other CA January session exams will remain unchanged. Candidates can download their ICAI CA admit card on the official website, icai.org.

To download the ICAI CA Inter admit card, candidates will have to enter their valid user ID and password.

ICAI CA Intermedia Exam 2026: Revised schedule

Check the revised schedule for the ICAI CA Intermediate January session exam below.

Paper

Subject

Date

ICAI CA Inter group 1
Paper 1

Advanced accounting

January 6

Paper 2

Corporate and other laws

January 8

Paper 3

Taxation (Section A: Income-Tax Law; Section B: Goods and Services Tax (GST))

January 10

ICAI CA Inter group 2
Paper 4

Cost and Management Accounting

January 12

Paper 5

Auditing and Ethics

January 19

Paper 6

Financial Management and Strategic Management (Section A: Financial Management; Section B: Strategic Management)

January 17

The CA Foundation 2026 exams are scheduled for January 18, 20, 22, and 24. Meanwhile, the CA Final 2026 exams will be conducted on January 5, 7, and 9 for group 1, and on January 11, 13, and 16 for group 2.

The ICAI has also announced the CA May 2026 exam dates for the Intermediate, Foundation, and Final courses. As per the schedule, registration will begin on March 3. Candidates can apply for the ICAI CA May session without a late fee until March 16 and with a late fee until March 19. The ICAI CA May 2026 examinations are scheduled to be held from May 2 to 20, 2026.

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