IMPORTANT ANNOUNCEMENT - Postponment of Chartered Accountants’ Intermediate Examination, Paper - 5, Auditing and Ethics, Scheduled to be held on 19th January 2026 (Monday) Across India and Abroad.

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<h2 align="center"><strong>IMPORTANT&nbsp;ANNOUNCEMENT</strong></h2>
<p align="justify"><strong>POSTPONMENT OF CHARTERED ACCOUNTANTS&rsquo; INTERMEDIATE EXAMINATION, PAPER &ndash; 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&rsquo;s Important Announcement No. 13-CA (EXAM)/JANUARY/2026 dated 23rd&nbsp;September 2025 read with Important Announcement dated 27th&nbsp;December 2025 it is announced for general information that due to certain unavoidable circumstances the Chartered Accountant Intermediate Examination, Group II, Paper &ndash; 5, Auditing and Ethics scheduled to be held on 19th&nbsp;January 2026 (Monday) stands postponed across India and abroad.</p>
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<p align="justify">Revised&nbsp;date&nbsp;shall&nbsp;be&nbsp;announced&nbsp;in&nbsp;due&nbsp;course.</p>
<p align="justify">However,&nbsp;it&nbsp;is&nbsp;clarified&nbsp;that&nbsp;the&nbsp;schedule&nbsp;of other&nbsp;examinations&nbsp;notified vide Important&nbsp;Announcement No. 13-CA (EXAM)/JANUARY/2026 dated 23rd&nbsp;September 2025, shall remain unchanged except for&nbsp;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&nbsp;candidates&nbsp;are&nbsp;advised&nbsp;to&nbsp;stay&nbsp;in&nbsp;touch&nbsp;with&nbsp;the&nbsp;website&nbsp;of&nbsp;the&nbsp;Institute,&nbsp;<a href="http://www.icai.org/">www.icai.org</a>.</p>
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<p style="text-align: right;"><strong>(Anand</strong><strong>&nbsp;</strong><strong>Kr.</strong><strong>&nbsp;</strong><strong>Chaturvedi) Joint</strong><strong>&nbsp;</strong><strong>Secretary</strong><strong>&nbsp;</strong><strong>(Exams)</strong></p>