ICAI postpones CA Intermediate Auditing and Ethics paper Scheduled for Jan 19

The institute has assured all registered candidates that the revised schedule will be announced shortly on its official website, icai.org.

ICAI CA Inter Exam 2026: Auditing and Ethics paper postponed

The institute has assured all registered candidates that the revised schedule will be announced shortly on its official website, icai.org. (Express photo by Nirmal Harindran/ representative)

The Institute of Chartered Accountants of India (ICAI) has rescheduled the Chartered Accountancy (CA) Intermediate Paper-5 – Auditing and Ethics. Initially planned for January 19, 2026, the examination has been deferred owing to unavoidable administrative reasons.

As per the official notice issued by ICAI, the postponement has been made to support students and ensure the smooth conduct of the examination process. The institute has assured all registered candidates that the revised schedule will be announced shortly on its official website, icai.org.

The notification further clarifies that the deferment applies exclusively to Paper-5 (Auditing and Ethics) of the CA Intermediate course for the January 2026 session. All other CA Intermediate and Foundation examinations will continue as per the originally published timetable.

ICAI has confirmed that existing admit cards will remain valid for the rescheduled examination. Students are advised to keep them secure and carry a clear, printed copy. The examination venue will remain unchanged, and candidates must report to the same centre on the revised date.

The Institute has also cautioned against relying on unofficial sources, stressing that all updates will be issued solely through its official website. Importantly, the schedule for all other CA Intermediate and Foundation papers remains unaffected.

e-diary platform

Meanwhile, the Institute has introduced a digital platform, called the e-diary, to record attendance and work performed by articled trainees during their practical training period. The e-diary will be mandatory for all CA students commencing practical training from January 1, 2026, according to an official statement.

The initiative has been launched by the ICAI Board of Studies (Operations) along with the Members and Student Services Directorate, in view of the increasing use of digital systems across professional education and training.

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The e-diary, officially titled the ‘Digital Practical Training Diary’, allows articled trainees to record their daily attendance and tasks performed in a structured digital format. Entries are captured in real time once submitted on the system. Details related to stipend payments are also recorded and displayed, typically within the first fortnight after payment, according to an official statement.