**Executive Summary**
This notification from the Institute of Chartered Accountants of India announces the rescheduling of the Chartered Accountants Intermediate Examination, Group II, Paper – 5, Auditing and Ethics. Originally scheduled for January 19, 2026 (Monday), the exam will now be held on January 31, 2026 (Saturday) due to unavoidable circumstances. Candidates are advised to stay in touch with the website of the Institute, www.icai.org.
**Key Points / Main Content**
* **Rescheduling of Examination:**
* The Chartered Accountants Intermediate Examination, Group II, Paper – 5, Auditing and Ethics has been rescheduled.
* Original date: January 19, 2026 (Monday).
* New date: January 31, 2026 (Saturday).
* **Examination Details:**
* The exam will be held at the same examination centers and times (2:00 PM to 5:00 PM IST).
* Previously issued admit cards remain valid for the rescheduled date.
* **Holiday Clause:**
* The examination schedule will remain unchanged even if January 31, 2026, is declared a public holiday by the Central Government or any State/Local Government.
**Impact Analysis**
**Candidates of the Chartered Accountants Intermediate Examination, Group II, Paper – 5, Auditing and Ethics**
* **Impact**
* The exam date has been changed.
* **Action Required**
* Note the new exam date (January 31, 2026) and ensure awareness of the unchanged exam center and timings.
* Monitor the Institute's website (www.icai.org) for further updates.
Key Entities Referenced
The Institute of Chartered Accountants of India: The organization responsible for conducting the Chartered Accountants Intermediate Examination.
Chartered Accountants Intermediate Examination: The specific examination being postponed and rescheduled, specifically Group II, Paper – 5, Auditing and Ethics.
New Delhi: Location where the notification is issued and the Institute of Chartered Accountants of India is presumably located.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-31012026-269690
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CG-DL-E-31012026-269690
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असाधारण
EXTRAORDINARY
भाग III—खण् ड 4
PART III—Section 4
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 67] नई ददल्ली, बृहस्ट्ि जतवार, िनवरी 29, 2026/माघ 9, 1947
No. 67] NEW DELHI, THURSDAY, JANUARY 29, 2026/MAGHA 9, 1947
भारतीय सनदी लखे ाकार सस्ट्ं थान
[ससं दीय अजधजनयम द्वारा स्ट्थाजित]
अजधसचू ना
नई ददल्ली, 24 िनवरी, 2026
(चार्टडट अकाउंर्ेंट्स)
फा. स.ं 13-सीए (िरीक्षा)/िनवरी/2026/III.—संस्ट्थान की अजधसूचना संख्या 13-सीए (िरीक्षा)/िनवरी/2026
ददनांक 29 जसतंबर 2025 और 31 ददसंबर 2025 में आंजिक संिोधन करते हुए, सामान्य िानकारी के जलए यह अजधसूजचत
दकया िाता ह ै दक कुछ अिररहायट िररजस्ट्थजतयों के कारण चार्टडट अकाउंर्ेंट्स इंर्रमीजडएर् िरीक्षा, ग्रिु II, िेिर – 5,
लेखािरीक्षा और नैजतकता स्ट्थजगत कर दी गई ह ै और अब यह िूरे भारत और जवदेि में, नीचे ददए गए जववरण के अनुसार
आयोजित की िाएगी:
िरीक्षा िहले सजू चत की गई िरीक्षा जतजथ िनु र्नधट ारट रत िरीक्षा जतजथ
इंर्रमीजडएर् िरीक्षा (ग्रुि II) िेिर – 5, 19 िनवरी 2026 31 िनवरी 2026
लेखािरीक्षा और नैजतकता
(सोमवार) (िजनवार)
608 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4]
उिरोक्त िुनर्नटधाटररत िरीक्षा उन्हीं िरीक्षा केंद्रों िर और उसी समय यानी दोिहर 2.00 बिे से िाम 5.00 बिे ([भारतीय
मानक समय]) तक आयोजित की िाएगी।
िहले स ेिारी दकए गए प्रवेि ित्र िुनर्नधट ाटररत जतजथ के जलए मान्य रहगें े।
इस बात िर िोर ददया िा सकता ह ैदक यदद उियुटक्त जतजथ यानी 31 िनवरी 2026 को केंद्र सरकार या दकसी राज्य सरकार
द्वारा सावटिजनक अवकाि या स्ट्थानीय अवकाि घोजित दकया िाता है, तो भी िरीक्षा कायटक्रम में कोई िररवतटन नहीं होगा।
उम्मीदवारों को सलाह दी िाती ह ै दक वे उिरोक्त बातों िर ध्यान दें और सस्ट्ं थान की वेबसाइर्, www.icai.org के संिकट म ें
रह।ें
सीए. (डॉ.) िय कुमार बत्रा, सजचव
[जवज्ञािन-III/4/असा./642/2025-26]
THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA
[Set up by an Act of Parliament]
NOTIFICATION
New Delhi, the 24th January, 2026
(Chartered Accountants)
F. No. 13-CA(EXAM)/JANUARY/2026/III.—In partial modification of the Institute’s Notification
No. 13-CA(EXAM)/JANUARY/2026 dated 29th September 2025 and 31st December 2025, it is hereby notified for
general information that due to certain unavoidable circumstances the Chartered Accountants Intermediate
Examination, Group II, Paper – 5, Auditing and Ethics stands postponed and will now be held across India and Abroad
as per details given below:
Examination Previously Notified Rescheduled
Examination Date Examination Date
Intermediate Examination (Group II) Paper – 19th January 2026 31st January 2026
5, Auditing and Ethics
(Monday) (Saturday)
The rescheduled examination, as aforementioned, shall be held at the same examination centre and at the same timings
i.e., 2.00 PM to 5.00 PM (IST).
Admit Cards already issued would remain valid for the rescheduled date.
It may be emphasized that there would be no change in the examination schedule in the event of the above date i.e. 31st
January 2026 being declared a Public Holiday by the Central Government or any State Government / Local Holiday.
The candidates are advised to note the above and stay in touch with the website of the Institute, www.icai.org.
CA. (Dr.) JAI KUMAR BATRA, Secy.
[ADVT.-III/4/Exty./642/2025-26]
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.