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Core Purpose

This notification announces the postponement and rescheduling of the Chartered Accountants Intermediate Examination, Group II, Paper – 5, Auditing and Ethics.

Detailed Summary

The Institute of Chartered Accountants of India (ICAI) issued a notification on January 24, 2026, referenced as F. No. 13-CA(EXAM)/JANUARY/2026/III. This notification partially modifies previous ICAI Notifications No. 13-CA(EXAM)/JANUARY/2026 dated September 29, 2025, and December 31, 2025. Due to unavoidable circumstances, the Chartered Accountants Intermediate Examination, Group II, Paper – 5, Auditing and Ethics, which was previously scheduled for January 19, 2026 (Monday), has been postponed and rescheduled to January 31, 2026 (Saturday). This rescheduled examination will be conducted across India and Abroad at the same examination centres and timings, specifically from 2:00 PM to 5:00 PM (IST). Admit Cards already issued will remain valid for the new date. The notification emphasizes that the examination schedule will not change even if January 31, 2026, is declared a Public Holiday by the Central Government or any State Government/Local Holiday. Candidates are advised to refer to the Institute's website, www.icai.org, for further updates. 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-31012026-269690 EXTRAORDINARY PART III—Section 4 PUBLISHED BY AUTHORITY No. 67] NEW DELHI, THURSDAY, JANUARY 29, 2026 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. 31 st 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.

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