Supreme Court allows Chartered Accountant (CA) Exams from 5th July 2021 subject to few new Guidelines.

Supreme Court of India allows to ICAI for conducting CA Exams from 5th July. However, SC also put few conditions to held exams in the month of July. Option to Opt-Out on the basis of certificate of Medical Practitioner should be allowed by ICAI and it should not be considered as an attempt, the bench of Justices AM Khanwilkara, Dinesh Maheshwari and Aniruddha Bose said. Supreme Court was hearing the petitions seeking exam postponement, opt-out options, more centers, and an extra chance.

Supreme Court was not agree with the facility provided by ICAI on the basis of RTPCR Report and guided to announce OPT-OUT facility to students on the basis of “Certificate of Medical Practitioner”

If any candidate contracts the virus during the examination and is unable to appear for other papers, he or she will be allowed to opt-out and it (the attempt) should not be treated as an attempt, the Court said.

The students who change the examination center at last hour should also be provided the facility to OPT-OUT, SC added.

The Supreme Court rejected ICAI’s suggestion that the opt-out option will not be provided if there is a change of examination centre within the city.

The Court’s orders come on petitions on opt-out options for those infected with COVID or their family members.

The Supreme Court on Tuesday already made it clear that it will not pass any directions to postpone the ICAI CA exam 2021 scheduled to commence in July 2021.

The Court, however, agreed to consider the plea for granting opt-out for students who won’t be able to appear for the exam on account of COVID-19 restrictions.