Date: 2026-01-12Category: Extra OrdinaryState: Union GovernmentCountry: India
In partial modification of the Institute s Notification No.13 CA(EXAM)/JANUARY/2026 dated 29th September 2025, it is hereby notified for general information that due to general
**Executive Summary**
The Institute of Chartered Accountants of India issues a notification on December 31, 2025, partially modifying a previous notification dated September 29, 2025, regarding the Chartered Accountant Intermediate Examination. Due to municipal elections in Maharashtra, the Group II, Paper 5 (Auditing and Ethics) exam has been rescheduled from January 15, 2026, to January 19, 2026, at the same time and exam centers. Candidates should refer to www.icai.org for updates.
**Key Points / Main Content**
* **Rescheduling of Examination:**
* The Chartered Accountant Intermediate Examination, Group II, Paper 5 (Auditing and Ethics), is rescheduled.
* The reason for rescheduling is the municipal elections in Maharashtra on January 15, 2026.
* The new date for the exam is January 19, 2026 (Monday).
* The exam time remains the same: 2 PM to 5 PM [IST].
* The exam will be conducted at the same examination centers.
* **Admit Cards:**
* Previously issued admit cards will be valid for the rescheduled date (January 19, 2026).
* **Other Examinations:**
* The schedule for all other examinations remains unchanged as per the September 29, 2025, notification.
* **Website Information:**
* Candidates are advised to stay updated through the Institute's website, www.icai.org.
**Impact Analysis**
**Candidates Appearing for Chartered Accountant Intermediate Examination (Group II, Paper 5)**
* **Impact:** The date of their exam for Auditing and Ethics has been changed.
* **Action Required:** Note the new date (January 19, 2026), and ensure their existing admit card is valid. Regularly check www.icai.org for any further updates.
Key Entities Referenced
The Institute of Chartered Accountants of India: The primary organization setting the examination schedule, established by an Act of Parliament.
Chartered Accountant Intermediate Examination, Group II, Paper – 5, Auditing and Ethics: The specific examination that is rescheduled in this notification.
Maharashtra: The state where municipal elections caused the exam rescheduling.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-13012026-269312
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असाधारण
EXTRAORDINARY
भाग III—खण् ड 4
PART III—Section 4
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 34] नई ददल्ली, सोमवार, िनवरी 12, 2026/िौष 22, 1947
No. 34] NEW DELHI, MONDAY, JANUARY 12, 2026/PAUSHA 22, 1947
भारतीय सनदी लखे ाकार सस्ट्ं थान
[ससं दीय अजधजनयम द्वारा स्ट्थाजित]
अजधसचू ना
नई ददल्ली, 31 ददसम्बर 2025
सख्ं या13-सीए(िरीक्षा)/िनवरी/2026/II.— संस्ट्थान की अजधसूचना संख्या 13-सीए (िरीक्षा)/िनवरी/2026
ददनांक 29 जसतंबर 2025 म ें आंजिक संिोधन करत े हुए, सामान्य िानकारी के जलए यह अजधसूजचत दकया िाता ह ै दक
महाराष्ट्र राज्य म ें 15 िनवरी 2026 (गुरुवार) को नगर जनगमों के आम चनु ाव के कारण, चार्टडट अकाउंर्ेंर् इंर्रमीजडएर्
िरीक्षा, ग्रुि II, िेिर – 5, लेखािरीक्षा और नैजतकता, िूरे भारत और जवदेि म ें िनु र्नटधाटररत की गई ह ै और उक्त ििे र की
िरीक्षा अब 19 िनवरी 2026 (सोमवार) को उसी समय यानी दोिहर 2 बि े स े िाम 5 बिे तक [भारतीय मानक समय]
और उन्हीं िरीक्षा केंद्रों िर आयोजित की िाएगी। इस संबंध म ें िहले स े िारी दकए गए प्रवेि ित्र िुनर्नधट ाटररत जतजथ यानी
19 िनवरी 2026 (सोमवार) के जलए मान्य होंगे।
हालांदक, यह स्ट्िष्ट दकया िाता ह ै दक उिरोक्त को छोड़कर, अजधसूचना संख्या 13-सीए (िरीक्षा)/िनवरी/2026
ददनांक 29 जसतंबर 2025 के माध्यम से अजधसूजचत अन्य िरीक्षाओं का कायटक्रम अिररवर्तटत रहगे ा।
दसू रे िब्दों में, अन्य िरीक्षा जतजथयों के जलए िरीक्षाओं के कायक्रट म में कोई बदलाव नहीं होगा।
उम्मीदवारों को सलाह दी िाती ह ैदक वे संस्ट्थान की वेबसाइर्, www.icai.org के संिकट में रह।ें
(सीए. (डॉ.) िय कुमार बत्रा, सजचव
[जवज्ञािन-III/4/असा./608/2025-26]
238 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4]
THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA
[Set up by an Act of Parliament]
NOTIFICATION
New Delhi, the 31st December 2025
No.13-CA(EXAM)/JANUARY/2026/II.— In partial modification of the Institute’s Notification
No.13-CA(EXAM)/JANUARY/2026 dated 29th September 2025, it is hereby notified 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. Admit Cards already issued in this regard will be valid for the re-scheduled
date i.e. 19th January 2026 (Monday).
However, it is clarified that the schedule of other examinations notified vide Notification No. 13-CA
(EXAM)/JANUARY/2026 dated 29th September 2025, shall remain unchanged except for the above.
In other words, there will be no change in the schedule of examinations for the other examination dates.
The candidates are advised to stay in touch with the website of the Institute, www.icai.org.
CA. (Dr.) JAI KUMAR BATRA, Secy.
[ADVT.-III/4/Exty./608/2025-26]
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and Published by the Controller of Publications, Delhi-110054.