You were preparing to attempt for this exam CA Intermediate Group II Paper 5 Auditing and Ethics on the 19th of January 2026. You’ve got notes revised and your admit card mailed However, ICAI stopped its work due to unforeseen circumstances. It’s the third time they’ve delayed it for this paper, first from January 15 in the event of Maharashtra municipal elections, and now moved to a date that they’ll be announcing soon.
There are no other exams for the session of January 2026 are affected, which means your Group I examinations and the other Group II subjects are on course. Admission cards remain valid, and the timings are also (2 from 2 to 5 pm) and the center remains remain the same. This additional time can be interpreted as an opportunity to relax or relieve pressure, based on your perspective, but wise you’ll make use of it to bridge the gaps that exist in SA, CARO, ethics codes or peer review. Be sure to check icai.org regularly for the latest date. Don’t forget it in the midst of relaxation. Here’s what you need to know to know in advance and turn delays into advantages.
Why ICAI Postponed Auditing & Ethics Again
There is a chance that you are annoyed you’re not sure, however, ICAI does not sway exams lightly. This will be the 2nd time they’ve done it for Paper 5 in weeks. The first postponement, in December, 2025 resulted from Maharashtra municipal polls that were scheduled to clash with the January 15 shift to the 19th. Then, on the 16th of January, 2026 “unavoidable situations” (official statements of Joint Secretary Anand Kr. Chaturvedi) will push it even further which will affect India and overseas centers equally. It is not clear what the cause may be, but it could be logistics or center issues or administration–but ICAI insists on this paper only for changes. The other Group II such as Cost Accounting, FM, or Tax follow the same dates. Global uniformity doesn’t mean any advantage to you from outside. This follows the pattern of ICAI of how festivals, elections, and general events can result in shifts. Positive? You’ll get extra days to master difficult bits such as auditing standards for companies or ethical clauses.
A huge relief: No need to re-register or hassle with a new admit card. Log in to icai.org/eservices and download a new notice. Track “Important Announcements” section.
CA Inter Auditing & Ethics Postponed Again Key Details
| What Changed | Details for You |
| Original Date | January 15 2026 (postponed because of elections) |
| First Revised Date | January 19, 2026 (Monday) |
| Latest Status | Postponed again; new date TBA shortly |
| Affected Paper Only | Group II Paper 5: Auditing & Ethics |
| Other Exams | There is no change. Proceed exactly as planned |
| Admit Card/Timings | Valid from between 2:00 and 5:00 (IST) |
| Official Website | https://www.icai.org/ |
Full CA Intermediate January 2026 Schedule (Updated)
You require the big picture to alter the flow of your study. Group I was completed in early January The group II mostly intact, with the exception of Paper 5. This is the same lineup as Group I:
- Group I (already over or in the pipeline): Advanced Accounting Taxation, Corporate Laws, Cost Accounting – per the original 6,8,10 and 12 Jan vibes.
- Group II:
- Paper 4: Cost & Management Accounting – unchanged.
- Paper 6: Financial Management & Strategic Management – unchanged.
- Paper 7: Advanced Tax – Unchanged.
- Paper 5: Auditing and Ethics Postponed to 19 January.
May 2026 registration starts in March. Timings uniform: 2-5 PM IST, 100 marks MCQ + descriptive. New Paper 5 date likely in late January/early February visit the site. This allows you to prepare for Finals and sync your prep if you are you are attempting both.
How Postponement Affects Your Prep Strategy
Extra days sound fantastic However, without a plan they can slip away. It turns delay into edge by following this method:
- Audit Standards Deep Dive- Revise SA 200-800 series CARO 2020 clauses–ICAI is a fan of 15 markers in this section. Practice 5 past papers daily.
- Ethics & Peer Review- Note codes, independence threats. Flowcharts to help with reporting.
- Vouching and Verification -Checklists for audits of companies Vouching routines in tabular format have a high score.
- Mock Tests- Practice a 3-hour daily paper Examine mistakes.
Gaps mean revisiting weak areas from mocks. Rest and balance is important. Burnout kills. If Finals next, allocate 60% Finals, 40% Inter. Follow ICAI notifications via app alerts. Do you see your peers worried? Keep calm and focused, and this is CA material.
Admit Card & Exam Day Rules Stay Same
Your admit card downloaded in November works, no reprints are required. Verify details: photo, signature, center. Be on time No mobiles. Paper pattern: 30% MCQ (Section A), 70% descriptive (B). Bring: admit card, ID, stationery. Overseas? Time zone same IST. Postpone doesn’t change the rules. shift.
What If New Date Clashes With Something?
ICAI typically picks a non-conflicting date, post-May in the event of the circumstances are extremely. It is recommended to email if personal clash occurs, but with a small chance of another shift. Make sure you are prepared for late January. Make a mock-up of your routine based on possible dates.
Bigger Picture: ICAI Exam Disruptions History
Remember COVID shifts? today, elections. ICAI prefers fair conduct, better wait than chaos. Develops your resilience. The delay is not uncommon for a single paper is a sign of a specific problem. Keep informed through the BoS website too.
Tips to Use Extra Time Smartly
- Daily 2-hour targeted revision plus One past piece.
- Group study ethics scenarios.
- Updating standards using ICAI modules.
- Health: 7 hours of sleep and walk for 30 minutes.
This buffer can increase scores by 10-15 marks if it is used properly.
The postponement by ICAI of CA Inter Auditing & Ethics beginning on Jan 19 offers additional prep time, which you can use to target revision and mocks, as well as rest. Keep track of icai.org regularly; other papers remain are not changed. Make your surprise a source of strength, and your CA journey will speed up. Keep your eyes on the prize!
FAQ’s
1. Why was the CA Intermediate Group II Paper 5 (Auditing & Ethics) postponed again?
According to Institute of Chartered Accountants of India (ICAI), the paper was deferred due to unavoidable administrative circumstances. Earlier, it was shifted because of Maharashtra municipal elections, and now a fresh date will be announced shortly.
2. Are any other CA Intermediate January 2026 exams affected by this postponement?
No. Only Group II Paper 5: Auditing & Ethics is postponed. All other Group I and Group II papers will be conducted as per the original schedule, with no changes in dates or syllabus.
3. Do I need to download a new admit card or check a new exam center?
No. Your existing admit card remains valid, the exam timing stays 2:00 PM to 5:00 PM (IST), and the exam center does not change. You only need to track the new exam date via icai.org under Important Announcements.
