ICAI Reschedules CA Intermediate Paper-5 Due to Municipal Corporation Elections

The Institute of Chartered Accountants of India (ICAI) has issued an important announcement regarding the CA Intermediate Examination, Group II, Paper-5 (Auditing and Ethics), which was originally scheduled to be held on 15 January 2026 (Thursday).
As per the revised notification, the examination has now been rescheduled to 19 January 2026 (Monday). The decision has been taken due to the Municipal Corporation elections in the State of Maharashtra, which coincide with the earlier exam date. Conducting the examination on the same day as the elections could have caused administrative and logistical difficulties at various examination centres.
The examination will be conducted in the afternoon session from 2:00 PM to 5:00 PM (IST) on the revised date. All other papers of the CA Intermediate Examination will remain unchanged as per the previously announced schedule.
This rescheduling is a partial modification of ICAI’s earlier notification (Important Announcement No. 13-CA (Exam)/January/2026) issued for the January 2026 examination cycle.
Candidates appearing for the CA Intermediate examination are advised to take note of the revised date and plan their preparation accordingly. Students should regularly check the official ICAI website for further updates or instructions related to the examination.