Shivangi Prakash-
The Supreme Court directed the Institute of Chartered Accountants of India (ICAI), on the basis of a medical certificate issued by a registered medical practitioner, to give an “opt-out” option to a candidate in the CA exams, which are set to begin on July 5, on account of COVID-related difficulties for herself or her family members.
The Court also overturned the ICAI’s demand that applicants seeking a “opt-out” option produce an RT-PCR certificate.
“We make it clear that the the candidate need not produce RTPCR report if medical certificate issued by registered medical practitioners for his family members is produced along with request for opting out”, the Court said in its order.
The ICAI’s policy of not allowing “opt-out” if a last-minute change of exam centre is within the same city was also condemned by the Court. Even though the change of exam centre is within the city, the Court stated that a “opt-out” option should be provided.
The Court did not, however, overturn the ICAI’s provision that a student who opts out of the July exam must reappear in all group paper exams in the next cycle.
“You can’t go on tweaking the rules in the name of COVID”, Justice Dinesh Maheshwari added.
The bench limited the relief to the problem of the “opt-out” option and refused to consider the petitioners’ other concerns.
The following is the order of the bench:
“In our opinion, the scheme provided by ICAI is not enough. Instead, it needs to be expanded in the following terms –
1. Opt out facility to candidates who suffered covid or his family member in the recent past and certified by a medical practitioner and result of which the candidate is unable to disabled to prepare. they will be allowed to opt out & take the exam for old as well as be course in November 2021.
2. The candidate need not produce RT PCR report if medical certificate by registered medical practitioner fort himself or family member is accompanied with request for opting out
3. We are informed that candidates who are in containment zones can opt out and will not be treated as an attempt. That candidate will be able to appear in November, 2021 exams or earlier
4. As regard to logistical arrangements and infrastructure at exam centre, ICAI shall ensure strict adherence to the SOP by competent authority including disaster management authority
5. It is also verified that if any candidate while attempting exam contract covid due to which he is unable to appear in remaining paper will be allowed to opt out and will not be treated as attempt and can appear in November in the whole set and thereby such students will be allowed to appear in backup exams. Opt out will be for within city too. We direct ICAI to do that.The Supreme Court observed that these directions “should assuage the concerns of all candidates for appearing for the CA exams”.
Ultimately the bench, expressing dissatisfaction with the ICAI’s response, proceeded to pass directions to dispose of the petitions.
