The Institute of Chartered Accountants of India (ICAI) has rescheduled the CA Intermediate Group 2, Paper 5 (Auditing and Ethics) exam from January 15 to January 19, 2026. This change is due to Municipal Corporation elections in Maharashtra. The exam will be held at the same time and centers across India and abroad. Existing admit cards remain valid, and all other CA January session exams are unaffected. Candidates are advised to check the official ICAI website for updates.