THE Supreme Court on Tuesday said that it favours in-person Chartered Accountant (CA) exams and refrained from passing any direction to postpone the schedule commencing on July 5. A bench headed by Justice A M Khanwilkar said, students with COVID should get opt-out option. The bench comprising Justices Dinesh Maheshwari and Aniruddha Bose directed Institute of Chartered Accountants of India (ICAI) to present a note incorporating the court’s suggestions, other deliberations and also ICAI’s stand on them. The bench said, it will pass orders on the petitions connected with the CA exams after perusing the note and adjourned the matter for Wednesday. The bench in principle agreed that CA exams can be held from July 5, and asked ICAI to consider its suggestions for granting chance to candidates to opt for a centre of his/her choice.

 

The top court agreed to consider the plea for granting opt out for students who won’t be able to appear for the exam on account of COVID-19 restrictions. ICAI counsel submitted before the bench that students appearing for the examinations will be given another opportunity if they face difficulties to take the exam due to COVID-19 restrictions. Senior advocate Ramji Srinivasan, representing the ICAI, submitted the ICAI had given opt out option to students who were down with COVID-19 and the chief medical officer can issue a certificate for the students. He emphasised that whoever faces difficulty will be given another chance.

 

The top court asked ICAI to come up with a policy where a competent authority can issue a certificate explaining why a COVID-19 positive student cannot appear for the upcoming CA examination. Senior advocate Meenakshi Arora, representing the petitioners, cited issues associated in obtaining RT-PCR positive test reports for students who could not write exams due to COVID.