A Three Judge Bench of Supreme Court comprising Justices AM Khanwilkar, Dinesh Maheshwari and Aniruddha Bose has issued the following directions in the CA Exams matter today.(i) A candidate who has suffered Covid personally or any of his family members, so certified by a registered medical practitioner, as a result of which he is unable to appear for exam, or disabled from preparing for the exam, is entitled to exercise the option of opting out. It will not be considered as an attempt. Such candidate will be permitted to appear for the next examination for both old and new syllabus.(ii) We make it clear that a candidate need not produce RTPCR report if medical certificate issued by registered medical practitioners for his family members is produced along with request for opting out.(iii) As regards candidates affected by lockdown during the relevant period of exam, we are informed that the scheme itself provides that such candidate will be allowed to opt-out and will not be treated as an attempt and such candidate will be allowed to appear in the next examination.(iv) As regards the logistical arrangements, both infrastructural and human resources-wise, the ICAI shall ensure that there is strict adherence to the SOP notified by the competent authority, including the Disaster Management Authority.(v) It is also clarified if any candidate who is attempting exam gets COVID during exam, he will be allowed to opt out and it will not be treated as an attempt. They can give the exam in the next November cycle. He may be permitted to appear in backup exams as per the rules.(vi) In case of last minute change of examination centres, we disapprove the suggestion of ICAI that if it's in the same city, the candidate will not be allowed to opt out. We direct that candidate should be allowed to opt out and it will not be treated us an attempt. Such candidate can appear in backup when situation is conducive".