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The Institute of Chartered Accountants Of India today in its note submitted before the Supreme Court with regards to the issues raised in the plea filed by Advocate Anubha Sahai seeking opt out option with respect to the July 2021 attempt and other reliefs has said that, 

“Opt-Out option has been given in case the Examinee or his/her family members residing in the same premises are infected with Covid-19 on or after 21.06.2021. The option can be exercised on production of Covid-19 positive RT PCR report. Such examinee would be shifted to the November, 2021 examination cycle.”

On the aspect of the schedule for conducting the exam, the ICAI while contending not to equate the CA exams with CBSE or other State Board Exams for Classes X or XIIth has said that, “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.”

In this regard, the ICAI has also said that, “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.”

In their response to the prayer with regards to the Institute following adequate CoVID protocol, the note states that “After meticulous planning, the ICAI has decided to hold the exams, notifying the Covid-19 appropriate Guidelines for Examination Centres, Examination Functionaries and Candidates which are in conformity with the Government of India guidelines. There is no reason to believe that a responsible Institute like the ICAI would not take all possible safety precautions for conduct of the examinations.”

On the aspect of increase in the exam centre, ICAI while presenting data with regards to the average number of examinees in an examination room, total number of exam rooms and examiness has stated that, “Average number of examinees in an examination room is 12 – and in any case note more than 50% of the capacity of the room”

ICAI in its note further on the prayer of declaration of results within a time limit and at least 7 days before the commencement of next exams/ cycle has agreed to comply with the same.

To treat e Admit cards as e passes the ICAI has sought Hon’ble Court’s indulgence to direct Union of India to issue such directions and have also submitted that, 

“ICAI has also 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.”

Case Title: Anubha Sahai v. Union of India