[CA Exams] Alternate Mode Of Exams Must Be Devised For Future: Parents Association Submits Representation To ICAI For Better Conducting Of Exams

The India Wide Parents Association has put forth a representation to the Indian Institute of Chartered Accountants (ICAI) in terms of the conduct of CA examinations amid the pandemic situation.

Addressed to the President of the ICAI, the representation comes in light of the hearing before Top Court on July 13 [in Anubha Srivastava Sahai V. Institute of Chartered Accountants of India], wherein the ICAI informed the Supreme Court of its decision not to hold exams for the May 2020 exam cycle that were scheduled to be held in July-August.

These representations have been made on behalf of the petitioners in the case before Supreme Court so as to provide for "reliefs in favour of the students impacted by the cancellation decision due to Covid19 pandemic"

1) Specifically mention in the mark sheet to be issued after combined November Examinations as to which students appeared in May 2020 cycle and November 2020 cycle;

2) Either provisionally allow the IPCC students commence Articleship w.e.f August 2020 or reduce it from 2.5 to 2 years (as the students were suppose to commence their 3 years Articleship from August 2020 after clearing their IPCC examinations in July 2020 which means that the students will be bound to commence it from January 2021 due to cancellation of May attempt);

3) Allow students returning back to native places from cities they where were doing their Articleship, to continue doing so through WFH mode;

4) CA Final students could not attend their office work due to Postponement of exams from May to July which impacted their time of serving for articleship. It is therefore requested to consider the period of postponement as Period Served under articleship so that they don't get any extension for the same and can complete their articleship as per agreed deadlines;

5) Strict checking should be done so that no article is asked to work more than 7-8 hours in a day so that CA Final students can prepare for their exams even while working with their respective firms;

6) Advanced ITT and Orientation should be deferred for students till exams are conducted and they should be allowed to complete them after their CA final exam;

7) A separate mechanism that queries of students can be answered should be set up within 48 hours;

8) Allow relaxation for students who were suppose to bring scribes for writing examinations and connect students with scribes as difficult to find them in the pandemic situation;

9) CA Final students who were suppose to be taking exams in May be provided with requisite degrees;

10) Students queries must be responded to through email or social media;

11) Many Articles are unable to attend offices physically due to Lockdown extension in Many States. Relief to them can be provided by following two methods -
a) Putting up a statement for Compulsory Work from Home permission to the articles.
b) Those who are unable to work from home due to unavailability of equipments provided by their current firms, may be allowed to get themselves transferred to their local hometown firms without any restriction by their Principals so that they can continue with their articleship wherever they are situated.

Further to this, representation states that "No relief should be left on 'MUTUAL DISCUSSION' between Article & His Principal as students rely on The Institute for their reliefs and articleship is a compulsion made by the course. Strict guidelines should be issued to all the firms regarding the specified measures and no article/student should be forced out of his/her will to perform any act"

In the backdrop of an uncertainty regarding vaccine to combat Coronavirus as stated by the ICMR & WHO, the letter provides some solutions such as granting provisional degree to CA Final students - "Such students can be provided with Provisional Degree allowing them to take up jobs as Deserving Candidates and the same students can then give their Final attempt in coming 3 years"

The option of online exams in November can be devised, the organisation states, thereby allowing students who can avail home based tests to take the same and allot centres for others who can take examination while adopting social distancing norms.

 "If this option is selected, trial phases could be started from now to check the systems & softwares so that no issue occurs while students appear for their exams" the organisation states.

The letter also suggests "taking inspiration from IIT university & CBSE, Final Year students who have already given 4-5 years to this course can be evaluated based on their Intermediate score, Articleship exams, Online interviews, Technical rounds and many other aspects" 

Lastly, the Association states that Cancellation and/or Postponement has already created immense trauma to May attempt students and they are expecting a solution from The ICAI as early as possible so that they can move ahead in career and support their families and contribute in economic growth of our country.

"It is practically difficult to wait till October and then announce the decision of conducting or not conducting exams as Students go through a lot of trauma due to such delays and last moment decisions. The ICAI should be proactive & make a decision now to shift to ALTERNATE mode of Exams or Allow students to continue with their Career by handing them a Degree based on Internal or Provisional assessment"