Overview
- The CA Intermediate Group II Paper 5 (Auditing & Ethics) will now be held on January 31, 2026 from 2:00 pm to 5:00 pm (IST), according to the notice posted on icai.org.
- Admit cards already issued remain valid for the new date, and the examination centres are unchanged.
- ICAI said the earlier postponement was due to “certain unavoidable circumstances,” with the deferral applying across India and overseas centres.
- All other CA Intermediate and Foundation January 2026 examinations will proceed as scheduled, including Foundation papers on January 20, 22 and 24.
- Separately, ICAI has introduced a mandatory Digital Practical Training Diary for articled trainees starting January 1, 2026 to record attendance, tasks and stipend details.