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<p style="text-align: right;"><strong>Examination</strong><strong> </strong><strong>Department </strong></p>
<p style="text-align: right;"><strong>The</strong><strong> </strong><strong>Institute</strong><strong> </strong><strong>of</strong><strong> </strong><strong>Chartered Accountants</strong><strong> </strong><strong>of</strong><strong> </strong><strong>India</strong><strong> </strong></p>
<h3 style="text-align: right;"><strong>19</strong><strong>th</strong><strong> </strong><strong>January</strong><strong> </strong><strong>2026</strong></h3>
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<h2 style="text-align: center;"><strong>IMPORTANT ANNOUNCEMENT</strong></h2>
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<h3 align="justify">REVISED SCHEDULE OF POSTPONED CHARTERED ACCOUNTANTS INTERMEDIATE EXAMINATION, PAPER – 5, AUDITING AND ETHICS, ACROSS INDIA AND ABROAD.</h3>
<p align="justify">In continuation of the Institute’s Important Announcement dated 17th January 2026, it is hereby announced for general information that the postponed Chartered Accountants Intermediate Examination, Group II, Paper – 5, Auditing and Ethics will now be held, across India and Abroad, as per details given below:</p>
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<p class="16" align="center"><strong>Examination</strong></p>
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<p class="16"><strong>Previously</strong><strong> </strong><strong>Notified Examination Date</strong></p>
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<p class="16"><strong>Rescheduled </strong><strong>Examination</strong><strong> </strong><strong>Date</strong></p>
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<p class="16">Intermediate Examination (Group II) Paper – 5, Auditing and Ethics</p>
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<p class="16">19th January 2026 (Monday)</p>
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<p class="16"><strong>31</strong><strong>st </strong><strong>January</strong><strong> </strong><strong>2026 </strong><strong>(Saturday)</strong></p>
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<p align="justify">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).</p>
<p align="justify">Admit Cards already issued would remain valid for the rescheduled date.</p>
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<p align="justify">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.</p>
<h2 align="justify"><strong>Remaining</strong><strong> </strong><strong>papers</strong><strong> </strong><strong>of</strong><strong> </strong><strong>Chartered</strong><strong> </strong><strong>Accountants</strong><strong> </strong><strong>Foundation</strong><strong> </strong><strong>January</strong><strong> </strong><strong>2026</strong><strong> </strong><strong>Examination</strong><strong> </strong><strong>shall</strong><strong> </strong><strong>be held as scheduled i.e. 20</strong><strong>th</strong><strong>, 22</strong><strong>nd</strong><strong> </strong><strong>& 24</strong><strong>th</strong><strong> </strong><strong>January 2026.</strong></h2>
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<p align="justify">The candidates are advised to note the above and stay in touch with the website of the Institute, <a href="http://www.icai.org/"><span style="text-decoration: underline;">www.icai.org</span></a>.</p>
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<p style="text-align: right;"><strong>(CA.</strong><strong> </strong><strong>ANAND</strong><strong> </strong><strong>KUMAR</strong><strong> </strong><strong>CHATURVEDI) </strong></p>
<p style="text-align: right;"><strong>JOINT</strong><strong> </strong><strong>SECRETARY</strong><strong> </strong><strong>(EXAMINATIONS)</strong></p>
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