Official ICAI · Paper 5 · 6 sessions

ICAI CA Intermediate (Group 2) — Auditing & Ethics Past Papers & Suggested Answers

Every published exam session for Auditing and Ethics, newest first — with direct links to ICAI's own Suggested Answer, Examiner Comments and Question Paper PDFs. Most recent: January 2026.

Paper 5 100 marks 3 hours 70% descriptive · 30 marks of case-scenario MCQs

Full CA Intermediate (Group 2) exam guide

Every Auditing & Ethics exam session

6 of 6 have an official Suggested Answer

What Auditing & Ethics covers

The 11 chapters ICAI examines in this paper under the New Scheme. Every past paper above is set from this syllabus.

1 Nature, Objective and Scope of Audit
2 Audit Strategy, Audit Planning and Audit Programme
3 Risk Assessment and Internal Control
4 Audit Evidence
5 Audit of Items of Financial Statements
6 Audit Documentation
7 Completion and Review
8 Audit Report
9 Special Features of Audit of Different Type of Entities
10 Audit of Banks
11 Ethics and Terms of Audit Engagements

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