Breaking: CA Exam: Opt-Out Option Will Be Extended To All Syllabus COVID Affected Candidates And Those Who Are Unable To Appear Because Of COVID After Effects - ICAI To SC

Opt-Out option will now be extended to both candidates under Old and New syllabus who have recently suffered from COVID-19 or are yet to recover from the after-effects and are consequently unable to appear, the Institute of Chartered Accountants (ICAI) has submitted to the Supreme Court in a Brief Note as per the directions rendered in today's hearing.



A Bench of Justices AM Khanwilkar, Dinesh Maheshwari and Aniruddha Bose had directed Senior Advocate Ramji Srinivasan to submit a note today itself on, inter alia, appointment of a competent authority to certify those who would not able to give the CA exams due to COVID-related issues.

The Brief Note addresses the following issues:



1. Opt-out facility to the candidates:



Changing its stance from previously providing the opt-out option in case examinee or his family members residing in the same premises are infected with COVID-19 on or after 21 June, 2021, the Brief Note submits that now the option shall be extended to those candidates (under Old or New syllabus) who have recently suffered from COVID-19 or yet to recover from the after-effects.

Further, this exemption will be on the production of Medical Certificate issued by the Registered Medical Practitioner that the candidate has recently suffered from COVID-19 and is yet to recover. The certificate should have the registered number of the Practitioner, and may be issued by District Medical Officer, Primary Health Centres, Government General Hospitals, Private Hospitals and Registered Medical Practitioners. It will be in addition to the RTPCR Report.




2. SOP For Examination Centres:



Stating that all Examination Centres will follow the Government guidelines related to COVID-19, the Brief Note submits that only schools, colleges and other academic institutes have been chosen to be Examination Centres, and marriage halls, banquet halls have not been hired for the purpose.

3. Examination Functionaries:

ICAI assures that all the Invigilators, Supervisors at the Examination Venue will wear the masks and maintain social distancing. Further, all the Examination functionaries shall carry 'No Risk Status' in Aarogya Setu App installed in their Mobile.


4. Last Minute Change of Examination Centres:



Brief Note states that in case there are any last-minute changes in the Examination Centres due to operational or logistical reasons, the candidates would be given an option to opt-out of the Examination only in case of inter-city change. No Opt-out option will be given where the change does not involve change of city.



5. Examination in Groups of Papers:



ICAI has submitted that the Scheme of Examination envisages that a candidate has to appear and qualify in two sets of subject groups – both in Inter and Final. Therefore, If the Opt-out option is exercised while the Examinations are in progress, the candidate has to re-appear in all the papers that constitute a Group as per the requirements of the Chartered Accountants Regulations, 1988. However, if the candidate has appeared in all the Papers that constitute a Group, there is no need to appear in the said Group once again if he/she passes that Group.


6. Waiver of Article-ship:



Submitting that articleship is way of on-the-job training to equip the students with skills required in the practical aspects of the profession, ICAI has submitted that it is a statutory requirement as per the Regulation and it is not possible for complete waiver of the same. 



7. Transportation facilities/Vaccination of candidates:



ICAI has submitted that it is not in a position to provide transportation facilities/vaccination of candidates, as prayed for by the Petitioner.

The Supreme Court will consider the case tomorrow.

Click here to read/download the note