A three-judge Bench of Justice AM Khanwilkar, Justice Dinesh Maheshwari and Justice Aniruddha Bose will hear the petitions seeking directions to provide an "Opt Out" option to all the aspirants going to appear in the upcoming CA exams 2021 scheduled to start from 5th July 2021, willing to opt out before and during the exam, with a carry forward of all benefits.The Court will also hear a petition 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.