Chartered Accountants exam | Offer opt-out option to all students, Supreme Court tells ICAI

A Bench led by Justice A.M. Khanwilkar has asked the ICAI to place on record a note incorporating their suggestions on the opt-out option, logistical arrangements, changing of exam centres in case of COVID containment zones, etc.

June 29, 2021 04:52 pm | Updated 10:43 pm IST - NEW DELHI

File photo of the Supreme Court of India.

File photo of the Supreme Court of India.

The Supreme Court on Tuesday allowed the Institute of Chartered Accountants of India (ICAI) to continue with their preparations to hold the Chartered Accountants (CA) exam in July for 3.74 lakh candidates.

A Bench led by Justice A.M. Khanwilkar said it will pass orders on Wednesday and asked the ICAI to place on record a note incorporating their suggestions on the opt-out option, logistical arrangements, changing of exam centres in case of COVID containment zones, etc.

The court said the ICAI, represented by senior advocate Ramji Srinivasan, should have a “competent authority” with medical experience to chalk out the objective standards by which candidates could opt out of the July exams and try again in the November 2021 examination cycle.

Post-COVID effects

In fact, the court said the opt-out option should be available not only for candidates who are COVID positive at the time of exam but also for students who could not prepare for their exams due to extended post-COVID complications certified by an expert.

“Have you taken into consideration the post-COVID effects?” Justice Dinesh Maheshwari, on the Bench, asked Mr. Srinivasan

“Some of us on the Bench have personally experienced this… Even the fatigue factor after a COVID attack is horrible. Some people have not been able to work for two to three weeks... You cannot expect a CA aspirant to put in his best when he is suffering from post-COVID issues… The preparation for this exam is not simple… This is all about giving a person an opportunity,” Justice Khanwilkar observed.

The court said the ICAI note should provide detailed plans on how it intends to secure the exam halls from infection. They should not be some converted wedding halls. They should be exclusively used for the exams. The court said the examiners/invigilators etc should be inoculated.

In case of any sudden change in the exam centres, the candidate should either be able to opt out or given a slot at the nearest centre. In case the candidate contracts the infection in the middle of the exams, he or she should be given a chance to appear in the next examination cycle in November.

The Bench was hearing pleas to postpone the CA exam due to the pandemic.

Professional examinations

“The Chartered Accountants exams are professional examinations and ought not to be equated with CBSE or other State Board examinations for Classes 10 or 12. It is in the interest of the candidates aspiring to become Chartered Accountants, start their professional lives and earn livelihoods, that the examinations be held,” the ICAI had objected.

The ICAI had said July was the apt time to conduct the exam with all safety protocols in place, considering the lull in COVID cases. The third wave may hit in September or October.

It had said the candidates were eager to take the exams. “Of the 3,74,230 candidates, as on June 27, more than 2,82,000 candidates have downloaded their admit cards, thus showing their eagerness to appear in the examinations,” it had argued.

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