CA Exams - "Opt Out Option" Available If Examinee Or Family Infected With COVID On Or After June 21 : ICAI Tells Supreme Court

"The COVID-19 spread is now at a substantially low level, therefore this is the opportune moment to offer the aspiring Chartered Accountants to further their professional careers. As on date, the number of COVID-19 cases are comparatively low and thus it would be in the best interests of the candidates if the examinations are held as per the schedule and not cancelled or postponed", states the Brief Note.

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.

Further, it has been averred that they are professional exams and ought not to be equated with CBSE or other State Board examinations for Class X or XII.

"It is in the interest of the candidates aspiring to become Chartered Accountants, start their professional lives and earn livelihoods, that the examinations be held. The ICAI has no vested interest in holding or not holding the examinations. The only interest of the ICAI is to safeguard the interest of the aspiring Chartered Accountants, even while ensuring that the exams are held at the most appropriate and conducive time".

With regard to COVID-19 pandemic, the Brief Note contends that the 3^rd wave is expected only by September-October, ICAI wishes to utilize the narrow window to hold the exams in July 2021. Additionally, it is stated that the present COVID-19 situation is similar to when the Supreme Court allowed ICAI to hold the examinations in November 2020.

It has also been contended that more than 2,82,000 candidates out of over 3.7 lakh candidates have shown their eagerness to appear in the examinations by downloading their admit cards – "It is understandable that some of the candidates would have inhibitions in appearing for the exams, but that cannot be allowed to jeopardise the aspirations of a majority of the candidates".

The Brief Note also submits that as the Writ Petitions have been filed at the last moment, with only a week to go before the scheduled date of commencement of exams, they appear to be "motivated and designed to disrupt the large scale of exams, for which all preparations have been done after meticulous planning".

RESPONSE TO ISSUES RAISED IN THE PETITIONS

With respect to increasing the number of examination centres, the Brief Note states that the average number of examinees in an examination room will be 12, and they will not be more than 50% capacity of the room. It has provided figures that total number of examination centres available would be 847, and total number of examinees present would be 3,74,230.

Direction to issue orders/guidelines to treat e-Admit cards as e-passes for free movement in all zones; or provide standby examination centre in a nearby location for those whose centres are likely to be in a containment zone:

The Brief Note states that with regard to this issue, the Supreme Court may issue directions to the Union of India. ICAI has submitted that it plans to conduct re-examination at examination centres where, in view of the State/Central/MHA guidelines, the examinations could not be held as per the original schedule.

ICAI has assured that it will comply with the prayer for results to be declared within a time limit and at least 7 days before the commencement of next exams/cycle.

With regard to the prayers seeking free transportation, free accommodation, free medical treatment in case of infection, deployment of its own doctors to give requisite medical certificate to students suffering from non-COVID fever, and to conduct free COVID-19 tests for every individual involved, ICAI has submitted that the same is not within the domain of ICAI and the Supreme Court may issue directions. Further, provision of free medical treatment and free COVID-19 tests is not possible or practical. ICAI has also stated that it has issued guidelines which are comprehensive and in full compliance with Government of India's guidelines for COVID protocol.

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.

The Supreme Court today adjourned the hearing in the cases to tomorrow.