ICAI CA Inter Exam Postponed: Paper 5 (Auditing) Jan 19 Exam Deferred

Important Alert for CA Students: The Institute of Chartered Accountants of India (ICAI) has released a major notification regarding the ongoing January 2026 examinations.

If you are a CA Intermediate student appearing for Group II, this news is critical for you. The ICAI has officially postponed the Paper 5 (Auditing and Ethics) examination which was scheduled to be held on Monday, January 19, 2026.

This article covers the official details, reasons cited by the institute, and what students need to do next.

What is the Latest Update?

On January 17, 2026, the ICAI Examination Department issued an announcement stating that the CA Intermediate Group II, Paper 5 exam has been deferred.

• Subject: Auditing and Ethics
• Original Date: January 19, 2026 (Monday)
• New Status: Postponed
• Applicability: This change applies to all examination centers across India and overseas.

The institute has clarified that this decision was taken due to “unavoidable circumstances.” However, the specific details behind the delay were not disclosed in the public notification.

Are Other Exams Rescheduled?

This is the most common question students are asking right now. The answer is No.

The ICAI has made it very clear that only Paper 5 is affected.

• All other examinations in the January 2026 cycle will continue exactly as per the original schedule.
• If you have exams for other papers remaining, you must report to your center as planned.

Background: A Month of Changes

This particular paper has seen some changes recently. Previously, in December 2025, the institute had rescheduled the exam from January 15 to January 19 due to Municipal Corporation elections in Maharashtra. Now, the January 19 date has also been cancelled.

Students are advised not to panic and to use this extra time to revise the vast syllabus of Auditing and Ethics.

Important: Industrial Training & Observation Updates

Apart from the exam postponement, ICAI has released two other significant updates for students this January:

1. Feedback on Question Papers

If you appeared for any CA Final, Intermediate, or Foundation exams earlier this month, the window to send your observations is open.

• Deadline: You can send your feedback on the question papers by email to the Examination Department.
• Requirement: You must include your Name, Registration Number, Roll Number, and Mobile Number for your feedback to be considered valid.

2. New Industrial Training Rules

Effective from January 12, 2026, ICAI has revised the eligibility criteria for organizations that want to offer Industrial Training to CA students.

• Companies now need minimum fixed assets of ₹10 crore OR a total turnover of ₹50 crore to be eligible.
• The stipend for industrial trainees has been set to a minimum of ₹15,000 per month.

What Should Students Do Next?

Since the new date for the Auditing and Ethics paper has not been announced yet, students should follow these steps:

1. Do not believe rumors: Wait for the official PDF notification on the ICAI website.
2. Keep checking the official site: Visit www.icai.org daily.
3. Focus on the next paper: If you have Paper 6 (Financial Management & Strategic Management) coming up, shift your focus entirely to that subject for now.

The revised schedule for the postponed exam will be announced shortly.

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