The Institute of Chartered Accountants of India (ICAI) has rescheduled CA Intermediate Group II, Paper 5 (Auditing and Ethics) from January 15, 2026, to January 19, 2026. This change is due to Municipal Corporation elections in Maharashtra on the original date. The exam will be held at the same timings and centers across India and abroad. Existing admit cards remain valid, and all other CA Intermediate exams will proceed as per the original schedule.