ICAI Reschedules CA Intermediate Paper 5 Auditing and Ethics Exam to 31 January 2026

The Institute of Chartered Accountants of India (ICAI) has released the CA Intermediate Paper 5 Auditing and Ethics exam new dates after the postponement. The exam is now rescheduled to 31 January 2026. The dates are corroborated by the official notification.

The decision impacts thousands of CA Inter students as the exam was originally set to be held on 19 January 2026. The authorities cited unavoidable administrative circumstances behind this rescheduling of ICAI CA exam. The new dates are available at the official website of ICAI: icai.org

Related Reads: CMA Foundation December 2025 Results Declared; Check Merit List Online

CA Inter Auditing and Ethics Exam Rescheduled

The Auditing and Ethics paper (Group II, Paper 5) will now be given on:

• Saturday, 31 January 2026
• From 2:00 PM to 5:00 PM IST

No changes have been made in the exam centre and the time slot of the ICAI CA exam.

Admit Cards to Remain Valid

The authorities assured students that they do not need to download a fresh admit card because this rescheduling will not affect the ICAI CA admit card. The validity of the previously issued admit card remains intact. This announcement comes as a relief for aspirants who are already in a spiral over the twice-postponed examination. 

But aspirants need to mind the exam date which will be printed on thea dmit card. A clear copy will be required at the exam centre. The location that will be mentioned on the admit card will be considered final.

Second Rescheduling Raises Concerns

Surprisingly, this is not the first time CA Inter Auditing and Ethics paper has been deferred. This is the second rescheduling. 

• The exam was initially set: 15 January 2026
• Later moved to: 19 January 
• and has now been postponed again to 31 January

CA aspirants have flagged administrative issues and growing anxiety about these frequent shifts. 

Other CA Exams Unaffected

• The changes are only in Paper 5 (Auditing and Ethics).
• All other CA Intermediate and Foundation examinations follow the original timetable. 

ICAI Introduces Mandatory E-Diary for CA Students

ICAI has also launched a new digital platform called the Digital Practical Training Diary. The launch is for articled trainees.

Now trainees can:

• Record daily attendance
• Log work performed
• Track stipend payments 

What students should do now?

Candidates who will appear on 31 January for CA Inter Auditing and Ethics paper should follow this checklist:

• Keep admit card safe
• Continue revision 
• Check icai.org for updates

Frequently Asked Questions

Ques: Has ICAI changed any other exam date of CA?

Ans: No. ICAI has notified that no other dates have been changed. The rest exams will be held as per the original schedule: January 20, 22, and 24, 2026.

Ques: Do I need to download the admit card again if I downloaded it before the postponement?

Ans: No. You do not need to download a fresh admit card because of the rescheduling. The existing one will work. 

Ques: What are the new dates for CA Intermediate Paper 5 Auditing and Ethics exam?

Ans: The exam will now be held on Saturday, 31 January. The shifts remain unchanged.