Plea In Supreme Court Seeks Option Of Alternate Attempt For Candidates Failing To Appear In CA Examination 2021; Formulation Of SOP Guidelines Across India

A plea has been moved in the Supreme Court seeking 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 for the candidates appearing in the CA Examination 2021 scheduled to be held in the month of July.

Moved by 22 CA candidates appearing in the aforesaid examination, the plea moved through Advocates Hardik Gautam and Divyansh Tiwari also prays for direction on the ICAI to provide an option of alternate attempt to any candidate who fails to appear in the July, 2021 examinations on account of any impediment, caused by the Covid-19 pandemic.

The plea states that a representation dated 8th June was made to the ICAI for ensuring that a uniform SOP may be issued by suggesting certain measures that could be adopted in view of the covid 19 pandemic.

In view of the representation, ICAI had issued an announcement dated 9th June informing that 'Guidelines for Examination centres, Examination Functionaries and Candidates' for the offline CA examinations to be held in July, 2021 shall be the same as was announced vide Announcement dated 08.10.2020 for November, 2020/January 2021 CA examinations.

Suggesting that the announcement was issued in a manner without application of mind, the plea avers that the ICAI failed to address the grievances of the petitioners and other similarly situated candidates on various accounts, such as providing an option of alternate attempt, extension of and/or providing further attempt for CA candidates appearing in CA Integrated Course (IPC) & Final Course with old syllabus; waiver of additional articleship period; providing correction window for change of centres within city etc.

"That since the instant examination is an important professional qualification/ milestone for the Petitioners and similarly situated candidates, any discrepancy in its proper conduct would prejudice the performance of the candidate which shall in turn materially infringe the candidates' Fundamental Right to practice any profession, or to carry on any occupation, trade or business as guaranteed under Article 19 (1) (g) of the Constitution of India." The plea states.

Furthermore, the plea also highlights there should be a reasonable plan of action to curb sudden surge in infection cases as the infection of such magnitude can have disastrous consequences if strictly designed safety protocols are not effectively implemented.

"There is also no data to reveal after-effects of conducting the CA examinations held in November, 2020 & January, 2021 cycles. Therefore, the Respondent No. 2 may be directed by this Hon'ble Court to appoint an Independent Authority to check and submit reports on a daily basis with photographs and other evidence concerning proper sanitization of the examination centres." The plea states.

The plea also stated that the ICAI has not provided any scheme pertaining to the option for providing alternate attempts to any candidate who fails to appear in the July, 2021 examinations on account of any impediment caused by the Covid-19 pandemic.

In view of this, the plea states thus:

"If such an option of alternate attempt is not provided to the candidates, it would materially infringe the fundamental right of the candidates guaranteed under Article 14 of the Constitution of India, and deprive those eligible candidates of their right to fairly compete in the given attempt to achieve the professional milestone as protected under Article 19 (1) (g) of the Constitution of India. Under such circumstances, the Respondent No. 2 ought to conduct the exam again in two cycles, i.e. first cycle in July, 2021 & second cycle in the months near after."

The plea states the following prayers:

- Issue a writ of mandamus, or any appropriate writ, order or direction to the Respondent No. 2 to provide an option or alternate attempt to any candidate who fails to appear in the July, 2021 examinations on account of any impediment, caused by the Covid-19 pandemic.

- Issue a writ of mandamus, or any appropriate writ, order or direction to the Respondent No. 2 to extend the attempt for CA candidates appearing in CA Integrated Course (IPC) & Final Course with old syllabus.

- Issue a writ of mandamus, or any appropriate writ, order or direction to the Respondent No. 2 and waive off the articleship period for one (1) year under present exceptional circumstances, in order to safeguard the fundamental rights of the CA candidates.

- Issue a writ of mandamus, or any appropriate writ, order or direction to Respondent No. 2 that revised guidelines may be notified and published for rendering the online facility for opening the correction window including change in centres within a city, till last week of June, 2021, so as to ensure that the candidates appearing for the July, 2021 examinations have the liberty to change their exam centre on account of any last minute hindrance in the prevailing circumstances caused by the Covid-19 pandemic.

- Issue a writ of mandamus, or any appropriate writ, order or direction to the Respondent No. 2 that an Independent Authority be appointed to keep a check on the compliance of Covid-19 protocols at examination centres and submit reports on a daily basis with photographs and other evidence concerning proper sanitization of the examination centres.

- Issue a writ of mandamus, or any appropriate writ, order or direction to the Respondent No. 2 to withdraw the Advisory dated 11.02.2021 issued to the members & the students about social media posting for grievances and not to take any coercive action including withholding results of the CA candidates.

- Issue a writ of mandamus, or any appropriate writ, order or direction to Respondents that the SOP formulated for the conduct of the physical examinations scheduled July, 2021, pan India is uniformly adopted by all the States/ UTs in order to ensure that the health and safety of the candidates appearing for the upcoming examinations is not compromised in the prevailing circumstances caused by the Covid-19 Pandemic.

- Issue a writ of mandamus, or any appropriate writ, order or direction to the Respondent No. 2 that the notified and published Guidelines formulated by Respondent No. 2 may be duly and efficiently implemented by the Council of Respondent No. 2 at each examination centre.

- Issue a writ of mandamus, or any appropriate writ, order or direction to the Respondent No. 2 that appropriate or alternate measures may be devised and formally declared to overcome the additional considerations and challenges as mentioned in the present Writ Petition that hinder the protection of the fundamental rights guaranteed under Articles 14, 19 and 21 of Constitution of India, to the candidates appearing in the scheduled physical examination to be held in July, 2021.