CA Exams 2021 - Direct ICAI To Conduct Back-Up Exam For Those Who Opted Out : Plea In Supreme Court

The Supreme Court on Monday adjourned for one week a plea filed seeking directions to ICAI to conduct back up exam or second cycle of the July attempt of CA Exams 2021, before November 2021 for those candidates who had opted out of the July, 2021 attempt.

The relief has been sought through limited modification of the Court's previous order order dated 30 June 2021 in petitions related to CA exams, directing ICAI to give "opt-out" option to a candidate in CA exams on account of COVID-related difficulties.

A Bench comprising Justice AM Khanwilkar, Justice Sanjiv Khanna and Justice JK Maheshwari was hearing a miscellaneous application moved by some CA students who opted out of the July 2021 CA exam.

The Bench has asked the petitioners to serve their application to the Standing counsels of the respondent authorities.

The present application filed through Advocate Prashant Bhushan stating that the top court had directed a back up exam to be conducted for those candidates who may not be able to appear in the CA exams of July, 2021, to ensure that a candidate does not suffer on account of COVID-19.

Pursuant to the Court's order, the Institute of Chartered Accountants issued a notification on July 1st, regarding opt out option for the examinees for Chartered Accountant Examinations, July, 2021 and announced that candidates, who suffered from COVID-19 in the recent past can opt out from July, 2021, examination, which n will not be considered as an attempt.

The notification further stated that such candidates will be permitted to appear in the subsequent next main examination to be held in November 2021 for the old as well as new syllabus, subject to the conducive/situation/environment prevailing at the relevant time.

The present applicant has argued before the Apex Court that ICAI's notification does not conform to the spirit of the Supreme Court's order as instead of offering alternative opportunity it has made the Main examination of November, 2021, when the exam is anyways normally conducted as the backup. As a result of this, the candidates are being effectively deprived of an alternate opportunity as directed by the Court.

The applicants have argued that the impugned notification is also violative of Article 14 as those candidates who opted out from July 2021, attempt on account of impediment caused by COVID-19 are being placed at a detriment to other candidates not affected by the pandemic. Such candidates, who are able to appear in July 2021, are going to advance in their career compared to candidates who are affected by COVID-19 pandemic.

The applicant has argued that ICAI had last year conducted the November, 2020 examinations in two cycles i.e. November 2020 & January 2021. Therefore, in the present year too ICAI should conduct the examinations again in two cycles, i.e. first cycle in July, 2021 & second cycle in the months before November, 2021 so that the COVID-19 affected candidates do not lose their November, 2021 attempt.

Earlier Order:

The Supreme Court had on June 30th directed the Institute of Chartered Accountants of India(ICAI) to give "opt-out" option to a candidate in the CA exams, scheduled to start from July 5, on account of COVID-related difficulties on the basis of a medical certificate issued by a registered medical practitioner. The Court also did away with the ICAI's requirement of producing RT-PCR certificate for seeking "opt-out" option.

The directions were issued in a batch of petitions filed seeking different reliefs in relation to the CA Exams 2021.

The plea filed by Child Right Activist Anubha Shrivastava Sahai had sought directions to provide an "Opt Out" option to all the aspirants going to appear in the exams willing to opt out before and during the exam, with a carry forward of all benefits. The plea also sought an extra chance to candidates appearing for the intermediate and final exams under the old syllabus.

Another petition moved by CA students through Advocates Hardik Gautam and Divyansh Tiwari had sought directions to the Centre and Institute of Chartered Accountants of India (ICAI) to formulate revised Standard Operating Procedure (SOP) to be adopted in the examination centres across India. (Sathya Narayan Perumal vs UOI).

The third petition filed by a Chartered Accountant and 17 candidates had sought directions for examinations for all the courses to be conducted in two cycles i.e, "July, 2021- Cycle I and July, 2021-Cycle II", as was done for the November Cycle of CA examinations, 2020. (Amit Jain and Ors vs ICAI).

Case Title: Sathya Narayan Perumal vs UOI

Click Here To Read/ Download Order