Supreme Court allows ICAI to conduct CA examinations with option to opt out

The Supreme Court on Wednesday told the Institute of Chartered Accountants of India to give candidates an option to opt out from appearing in CA examinations if they themselves or family members suffered from Covid-19 in recent past.

A bench presided over by Justice A M Khanwilkar clarified that the candidate need not produce RT-PCR report if medical certificate issued by a registered Medical Practitioner is presented alongwith the request for opting-out.

“A candidate who has suffered Covid-19 personally or any of his family members, so certified by a registered medical practitioner, as a result of which he is unable to appear for exam, or disabled from preparing for the exam, is entitled to exercise the option of opting out. It will not be considered as an attempt. Such candidate will be permitted to appear for the next examination for both old and new syllabus,” the bench said.

With regard to candidates affected by lockdown during the relevant period of exam, the apex court said as per ICAI scheme, such candidate will be allowed to opt-out and will not be treated as an attempt and such candidate will be allowed to appear in the next examination.

“It is also clarified if any candidate who is attempting exam gets Covid-19 during exam, he will be allowed to opt out and it will not be treated as an attempt. They can give the exam in the next year. He may be permitted to appear in backup exams as per the rules,” the bench said.

“We direct that candidate should be allowed to opt out and it will not be treated us an attempt. Such candidate can appear in backup when situation is conducive,” it said.

The ICAI has scheduled the CA examinations in physical mode from July 5 at centres across the country.

The top court allowed the ICAI to go ahead with the examinations in strict adherence to the standard operating procedure, notified by the competent authority, including the Disaster Management Authority.

It disapproved a suggestion by the Institute that if the change of examination centre was within the city, it will not be open to the candidate to opt-out.

"Instead, we direct that the Institute shall permit such candidate to opt-out in case, of last-minute change of examination centre," the bench said.

With PTI inputs

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