Supreme Court will today hear the petitions Seeking Postponement of CA Examination/ Opt out Options/Extra Chances/More Exam Centres.Justices AM Khanwilkar, Dinesh Maheshwari and Aniruddha Bose is hearing the case.Yesterday, ICAI also submitted a Brief Note to the Supreme Court stating that COVID-19 spread is now at a substantially low level, and that it would be in the best interests of the candidates to hold the examination as per the schedule. The brief note, submitted to the Supreme Court in the plea seeking postponement of the CA exams, as well as opt-out and extra chance options, states that ICAI has a statutory duty under Section 15(2)(b) of the Chartered Accountants Act 1949, to hold the examination and that they are trying to ensure that all mandated COVID-19 protocols will be in place.For Opt-Out option, the Brief Notes states that announcement dated 21 June 2021 has allowed opt-out option in case the examinee or his/her family members residing in the same premises are infected with COVID-19 on or after 21 June, and that this option can be exercised on production of COVID-19 positive RTPCR report.