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<h2 align="center"><strong>IMPORTANT ANNOUNCEMENT</strong></h2>
<p align="justify"><strong>POSTPONMENT OF CHARTERED ACCOUNTANTS’ INTERMEDIATE EXAMINATION, PAPER – 5, AUDITING AND ETHICS, SCHEDULED TO BE HELD ON 19TH JANUARY 2026 (MONDAY) ACROSS INDIA AND ABROAD.</strong></p>
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<p align="justify">In partial modification of the Institute’s Important Announcement No. 13-CA (EXAM)/JANUARY/2026 dated 23rd September 2025 read with Important Announcement dated 27th December 2025 it is announced for general information that due to certain unavoidable circumstances the Chartered Accountant Intermediate Examination, Group II, Paper – 5, Auditing and Ethics scheduled to be held on 19th January 2026 (Monday) stands postponed across India and abroad.</p>
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<p align="justify">Revised date shall be announced in due course.</p>
<p align="justify">However, it is clarified that the schedule of other examinations notified vide Important Announcement No. 13-CA (EXAM)/JANUARY/2026 dated 23rd September 2025, shall remain unchanged except for the above.</p>
<p align="justify">In other words, there will be no change in the schedule of examinations for the other examination dates.</p>
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<p align="justify">The candidates are advised to stay in touch with the website of the Institute, <a href="http://www.icai.org/">www.icai.org</a>.</p>
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<p style="text-align: right;"><strong>(Anand</strong><strong> </strong><strong>Kr.</strong><strong> </strong><strong>Chaturvedi) Joint</strong><strong> </strong><strong>Secretary</strong><strong> </strong><strong>(Exams)</strong></p>
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