ICAI CA Exam 2021: Who Can Avail The Opt-Out Facility? Here’s What Supreme Court Said

The Supreme Court of India on Wednesday allowed the Institute of Chartered Accountants of India (ICAI) to hold CA May/July 2021 exams and asked it to modify the rules of providing opt-out facility to students.

Directing the institute to amend the rules, the Supreme Court bench of Justices AM Khanwilkar, Dinesh Maheshwari and Aniruddha Bose said candidates who have suffered from the disease or their family members are affected can be certified by a medical practitioner and be allowed to opt-out and it should not be considered as an attempt.

Candidates need not produce an RT PCR report if they produce a certificate, the SC bench said.

Originally, the ICAI said the provision will be only for students who test positive for Covid from June 26 till the end of the exams on production of Covid positive RTPCR report and on June 30 it submitted to the top court that the facility will be extended to all Covid-affected students, including those who have recently suffered from the disease, and to them who are yet to recover from aftereffects.

Further, the SC bench on June 30 said If a student contracts the virus during the exam and is unable to appear for the remaining papers, he or she will be allowed to opt-out and his exams should not be considered as an attempt.

The option can be exercised by students in case their exam centres are changed due to some reason. ICAI has clarified that the examination centres for CA exams will be changed within the city.

Asserting that the ICAI must permit candidates to opt-out of the exam in case of a last-minute change of examination centre, the Supreme Court rejected ICAI's suggestion and said even if it is a change within the city, tt shall not be counted as an attempt by the candidate.