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Introduction
The Institute of Chartered Accountants of India (ICAI) has officially revised the dates for the CA Final (Group I) and CA Intermediate (Group I) examinations in select centres across Punjab and Jammu City. Originally scheduled for 3rd and 4th September 2025, these exam dates have been shifted to 24th and 25th September 2025, respectively, following severe rainfall and flood-like conditions in the affected regions. All other exam centres will proceed as planned. The change aims to ensure the safety of candidates and preserve the integrity of examination logistics.
Background / Context
The ICAI conducts Chartered Accountancy exams
typically twice a year, covering three levels: Foundation, Intermediate,
and Final. These are rigorous,
high-stakes examinations that require secure and reliable exam administration.
In early September 2025, certain exam centres
in Punjab
(cities including Amritsar, Bathinda, Jalandhar, Ludhiana, Mandi Gobindgarh,
Pathankot, Patiala, Sangrur) and Jammu
City came under distress due to unusually heavy rainfall and flooding.
These weather events disrupted transportation, posed risks to students and
invigilators, and made access to exam centres challenging.
Such disruptions have precedence: Indian exam
bodies periodically face weather, security, logistical or public‐health
challenges (e.g. floods, protests, natural calamities) which force
postponements or rescheduling. Ensuring fairness for candidates in affected
regions is a critical concern, particularly as off-schedule exams can impact
further studies, job opportunities, and certification timelines.
In this case, ICAI has publicly emphasised that although the exams are rescheduled in these specific centres, other aspects (timing, venues, admit cards) will largely remain unchanged, to minimise further confusion or inconvenience.
Detailed Explanation of the News
What ICAI Announced
·
A revised schedule (Important Announcement No. 13-CA (EXAM)/SEPTEMBER/2025/VI)
was issued on 12 September 2025.
·
The exams affected are:
o CA Final (Group I), Paper-1: Financial
Reporting (previously 3 September 2025)
o CA Intermediate (Group I), Paper-1:
Advanced Accounting (previously 4 September 2025)
·
The new
dates are:
o Final,
Paper-1 → 24 September 2025
(Wednesday)
o Intermediate,
Paper-1 → 25 September 2025
(Thursday)
Where & Who Is Affected
·
Exam centres in Punjab: Amritsar;
Bathinda; Jalandhar; Ludhiana; Mandi Gobindgarh; Pathankot; Patiala; Sangrur.
·
Also affected: Jammu City.
What Remains Unchanged
·
Exam
venues / centres: same as originally assigned.
·
Timings:
same slot — 2:00 PM to 5:00 PM IST.
·
Admit
cards already issued remain valid; no fresh hall tickets are
required.
·
Even if the rescheduled dates fall on a
public/local holiday, the exam dates will not be changed further.
Key Policy / Regulation Components Involved
·
The policy on postponement is aligned with
ICAI’s standard procedure in Important
Announcements, which allows rescheduling under exceptional circumstances
(natural adversities, disasters).
·
Safety of candidates, accessibility of exam
centres, and fairness are core principles in ICAI’s examination policy. While
not always codified in law, these elements are part of ICAI’s examination
regulations and student notifications.
· Examination integrity: maintaining schedule where possible, ensuring candidates do not suffer undue disadvantage due to events beyond their control.
Impact Analysis
Who Benefits / Who Loses
|
Stakeholder |
Benefit |
Challenge / Loss |
|
Affected candidates in Punjab & Jammu |
More time to prepare, safe travel, better conditions at
centres once weather improves. |
Disruption of study plan; possible overlap with other
commitments; mental stress due to uncertainty. |
|
Students in other regions |
Unaffected; examinations proceed as scheduled. |
Minimal, though possible anxiety if more rescheduling is feared. |
|
ICAI (Administration)** |
Demonstrates responsiveness, preserves credibility,
ensures safety. |
Logistical burden; administrative cost; risk of confusion
or miscommunication; ensuring all stakeholders are updated. |
|
Coaching institutions / tutors |
Can adjust schedules; provide support to affected students. |
Rearranging coaching plans; potentially overlapping sessions; managing
disappointed clients. |
|
Employers / Academic Institutions** |
Clarity once the revised schedule is out; transparency
favored. |
Recognising delays; possibly delaying certification-based
recruitment or promotions. |
Practical Implications
For Businesses
·
Finance firms, accounting firms, and audit
departments that employ or engage CA aspirants need to adjust timelines.
Deliverables depending on a CA student’s qualification or exam completion may
need to be revisited.
·
If examinations are prerequisites for certain
roles (e.g. assisting in audits), candidates may face delays in joining or
progressing.
For Taxpayers
·
Indirect effect: fewer, but minimal. Since CA
exams do not directly influence tax law application or policy. But delays in CA
certification can slow down services when firms staff shortage occurs.
For Auditors / CAs
·
CAs coordinating or supervising exams (as
invigilators or exam staff) in these regions will need to revise scheduling,
transport, lodging, etc.
·
Those preparing for Intermediate / Final Level
will need to adjust their study plans; ensure that resources remain accessible
and fresh over longer period until the rescheduled date.
·
Coaching classes may need to repurpose schedules
and resource allocation.
For ICAI
·
Maintaining clarity of notices, ensuring digital
and physical channels sufficiently communicate changes.
· Handling complaints or issues arising from the rescheduling (e.g. conflicts with other exams, clashes with other obligations).
Common Misunderstandings
·
“I
need a new admit card.”
→ No. The admit cards already issued for these exams remain valid for the new
dates.
·
“The
exam centre has changed.”
→ No. The exam centres stay the same. Only the dates have been deferred.
·
“If
the new date is a public holiday, the exam will be postponed again.”
→ No. ICAI has explicitly stated that even if the rescheduled day is a public
or local holiday, the schedule will not be changed.
·
“All
CA exams across India are affected.”
→ No. Only specific centres in Punjab and Jammu are affected. Other exams
(Final & Intermediate in other places, and Foundation exams) are proceeding
as planned in unaffected areas.
·
“Foundation
papers have been rescheduled too.”
→ No. The Foundation exam schedule is not changed by this announcement.
Expert Commentary
From my experience covering educational policy
and examination administration, ICAI’s move is consistent with best practices
for managing large-scale tests under adverse conditions. Floods or severe
weather require swift action: delays protect examinees, prevent integrity
issues, and help avoid legal or reputational risk.
However, these disruptions also expose the fragility of fixed schedules in India’s diverse geographical and climatic environment. Moving forward, ICAI—and similar bodies—might benefit from building contingency buffers into their exam calendar, especially during seasons prone to extreme weather. Early warnings and region-wise flexibility (rather than national scale) help balance fairness and administrative feasibility.
Conclusion / Action Steps
In summary, ICAI’s rescheduling of CA Final
and Intermediate exams for centres in Punjab and Jammu is a measured response
to unexpected flooding and safety concerns. New dates are: 24 September (Final,
Paper-1) and 25 September
(Intermediate, Paper-1). Everything else — exam centres, admit cards, timings —
remains consistent with earlier announcements.
Action
Steps for Candidates:
1.
Mark
the revised dates on your calendar.
2.
Retain
original admit card; do not wait for a new one.
3.
Check
travel / accommodation plans if applicable, especially for
candidates coming from distant areas.
4.
Reach
out to ICAI or coaching centres in case of clashes with other
commitments or if further clarifications are needed.
5.
Monitor
ICAI’s website and official announcements to stay updated on
any more changes.
Looking ahead, ICAI may also consider building greater flexibility into its scheduling process. Given increasing frequency of extreme weather events, both students and regulatory bodies must be prepared for occasional disruptions. Ensuring clear communication and buffer planning will be key.
FAQs
Q1.
Will my exam centre change because of this rescheduling?
A1. No. ICAI has clarified that the exam centres for affected students remain unchanged. Only the dates
for CA Final (Group I) Paper-1 and CA Intermediate (Group I) Paper-1 at
specific centres in Punjab and Jammu City are postponed.
Q2.
Do I need a new admit card for the revised exam date?
A2. No. The admit card already issued is valid for the new dates. There is no need to request or
print a new one.
Q3.
What happens if the rescheduled exam day turns out to be a public or local
holiday?
A3. ICAI has specifically stated that the revised exam dates will stand even if they
fall on a public holiday—no further postponement in that scenario.
Q4.
Are other exam levels (like Foundation) or other centres across India affected?
A4. No. The rescheduling applies only to Final (Group I) Paper-1
and Intermediate (Group I)
Paper-1 in the specified Punjab centres and Jammu City.
Foundation exams and other papers at unaffected centres proceed as originally
scheduled.
Q5.
What if I have conflicting obligations (work, other exams) on the new date? Can
I request a change?
A5. There is no indication in the ICAI notification that alternate exam dates
will be offered for those with personal conflicts. Candidates in such
situations may contact ICAI directly or refer to official grievance/assistance
channels — but changes are unlikely given the nature of the announcement.
Always verify via www.icai.org.
References / Source Links
·
“Revised Schedule of Paper – 1 Of Chartered
Accountant’s Final and Intermediate Examinations, September 2025 in the State
Of Punjab & Jammu City Only.” ICAI Important Announcement.
·
“ICAI Announces Revised CA Final, Intermediate
Exam Dates for Punjab and Jammu.” Indian
Express.
·
“CA September 2025 Exams: ICAI Releases Revised
Dates of Final & Intermediate Exams in Punjab and Jammu City.” Taxscan.
· “ICAI CA Exam Dates 2025: ICAI Announces Revised Dates for Postponed CA Final and Intermediate Exams in Punjab and Jammu.” Moneycontrol.