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Core Purpose

The Institute of Chartered Accountants of India notifies the rescheduling of postponed Chartered Accountants Final and Intermediate Examinations in Kathmandu City, Nepal, as per Regulation 22 of the Chartered Accountants Regulations, 1988.

Detailed Summary

The Institute of Chartered Accountants of India (ICAI), via Notification F. No. 13-CA (EXAM)/SEPTEMBER/2025/III dated New Delhi, the 20th September, 2025, in pursuance of Regulation 22 of the Chartered Accountants Regulations, 1988, has officially rescheduled the postponed Chartered Accountants Final and Intermediate Examinations in Kathmandu City, Nepal. The Intermediate Examination (Group I) Paper – 3, Taxation, originally scheduled for 9th September 2025, is now on 5th October 2025. The Final Examination (Group II) Paper – 4, Direct Tax Laws & International Taxation, previously on 10th September 2025, is rescheduled to 6th October 2025. The Intermediate Examination (Group II) Paper – 4, Cost and Management Accounting, moved from 11th September 2025 to 7th October 2025. The Final Examination (Group II) Paper – 5, Indirect Tax Laws, changed from 12th September 2025 to 8th October 2025. The Intermediate Examination (Group II) Paper – 5, Auditing and Ethics, is moved from 13th September 2025 to 9th October 2025. The Final Examination (Group II) Paper – 6, Integrated Business Solutions, shifted from 14th September 2025 to 10th October 2025. Lastly, the Intermediate Examination (Group II) Paper – 6, Financial Management and Strategic Management, originally on 15th September 2025, is now on 11th October 2025. All rescheduled examinations will be held at the same centre, D. A. V Sushil Kedia Vishwa Bharati Higher Sec. School, Jawalakhel, Lalitpur, KATHMANDU – NEPAL, with timings from 2.00 PM to 5.00 PM (IST) for all papers except CA Final Paper-6, which will be from 2.00 PM to 6.00 PM (IST). Admit Cards already issued remain valid, and the examination schedule will not change in the event of a public or local holiday. Candidates are advised to note these changes and stay updated via www.icai.org. The notification is signed by CA. (Dr.) Jai Kumar Batra, Secretary.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-27092025-266482 EXTRAORDINARY PART III—Section 4 PUBLISHED BY AUTHORITY No. 644] NEW DELHI, WEDNESDAY, SEPTEMBER 24, 2025/ASVINA 2, 1947 THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA [Set up by an Act of Parliament] NOTIFICATION New Delhi, the 20th September, 2025 (Chartered Accountants) F. No. 13-CA (EXAM)/SEPTEMBER/2025/III. In pursuance of Regulation 22 of the Chartered Accountants Regulations, 1988, the Council of the Institute of Chartered Accountants of India is pleased to notify that the postponed Chartered Accountants Final and Intermediate Examinations in Kathmandu City (Nepal) will now be held as per details given below: +-------------------------------------------------------------+----------------------------------------------+------------------------------------+ | Examination | Previously Notified Examination Date | Rescheduled Examination Date | +=============================================================+==============================================+====================================+ | Intermediate Examination (Group I) Paper – 3, Taxation | 9th September 2025 | 5th October 2025 | | | (Tuesday) | (Sunday) | +-------------------------------------------------------------+----------------------------------------------+------------------------------------+ | Final Examination (Group II) Paper – 4, Direct Tax Laws | 10th September 2025 | 6th October 2025 | | & International Taxation | (Wednesday) | (Monday) | +-------------------------------------------------------------+----------------------------------------------+------------------------------------+ | Intermediate Examination (Group II) Paper – 4, Cost and | 11th September 2025 | 7th October 2025 | | Management Accounting | (Thursday) | (Tuesday) | +-------------------------------------------------------------+----------------------------------------------+------------------------------------+ | Final Examination (Group II) Paper – 5, Indirect Tax | 12th September 2025 | 8th October 2025 | | Laws | (Friday) | (Wednesday) | +-------------------------------------------------------------+----------------------------------------------+------------------------------------+ | Intermediate Examination (Group II) Paper – 5, Auditing | 13th September 2025 | 9th October 2025 | | and Ethics | (Saturday) | (Thursday) | +-------------------------------------------------------------+----------------------------------------------+------------------------------------+ | Final Examination (Group II) Paper – 6, Integrated | 14th September 2025 | 10th October 2025 | | Business Solutions | (Sunday) | (Friday) | +-------------------------------------------------------------+----------------------------------------------+------------------------------------+ | Intermediate Examination (Group II) Paper – 6, Financial | 15th September 2025 | 11th October 2025 | | Management and Strategic Management | (Monday) | (Saturday) | +-------------------------------------------------------------+----------------------------------------------+------------------------------------+ The rescheduled Examinations, as aforementioned shall be held at the same examination centre i.e. D. A. V Sushil Kedia Vishwa Bharati Higher Sec. School, Jawalakhel, Lalitpur, KATHMANDU – NEPAL and at the same timings i.e., 2.00 PM to 5.00 PM (IST) in case of all the above papers except for CA Final Paper-6, the timing of which shall be 2.00 PM to 6.00 PM (IST). Admit Cards already issued would remain valid for the rescheduled dates. It may be emphasized that there would be no change in the examination schedule in the event of any day of the examination scheduled 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./378/2025-26] 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.

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