In a major relief to aspiring chartered accountant candidates, the Supreme Court on Wednesday directed the Institute of Chartered Accountants of India (ICAI) to provide “opt-out” option to a candidate in the CA exams scheduled from July 5, on account of covid-related difficulties faced by the candidate or family members.
A bench comprising Justices A.M. Khanwilkar, Dinesh Maheshwari and Aniruddha Bose told ICAI to not insist on RT-PCR negative reports as long as the candidate gets a medical certificate from a registered medical practitioner.
The bench said the opt-out facility can be availed by candidates who suffered from COVID-19 or if their family member suffered from the disease in the recent past.
The bench also added that it must be certified by a medical practitioner, saying that candidate is not fit to prepare for the exam.
The bench did not agree with ICAI’s policy of not giving “opt-out” option if the last-minute change of exam centre is within the same city. The bench said “opt-out” option should be given even if the change of exam centre is within the city.