'Opt Out' Option available to Covid recovered/Not Yet Recovered students upon production of medical certificate: ICAI tells Supreme Court
Pursuant to top Court’s order directing Indian Institute of Chartered Accountancy (“ICAI”) to file a note addressing the points raised by the petitioner’s today, ICAI has told Supreme Court that the Opt-out option shall also be extended to those candidates (whether under the Old or New Syllabus) who have recently suffered from COVID-19 or are yet to recover from the after effects of the COVID-19 as a result of which they may unable to appear in the Examinations.
“The option shall be available on production of Medical Certificate issued by Registered Medical Practitioner, District Medical Officer, Primary Health Centres, Government General Hospitals, Private Hospitals stating that the candidate has recently suffered from COVID-19 and is yet to recover. Such a medical certificate will be in addition to the relevant RT PCR Report," ICAI further states.
On the aspect of SOP in Exam centres, while affirming to strictly follow the government CoVID related guidelines to ensure health and safety of the examinees, the Institute has submitted that, “Only schools, colleges and other academic institutions have been chosen to be Examination Centres. Marriage Halls, Banquet Halls etc., have not been hired for the purpose of the Exam.”
In the context of exam functionaries, ICAI assured that all the Invigilators, Supervisors at the Examination Venue would be under a mandate wear the masks and maintain social distancing and all functionaries are required to carry ‘No Risk Status’ in Aarogya Setu App installed in their Mobile.”
“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," ICAI has submitted with regards to the aspect of change in the exam centre.
The Scheme of the Examination envisages that a candidate has to appear and qualify in two sets of subject Groups both in Inter and Final, the ICAI Said.
With regards to examination in groups of papers, ICAI has said that, “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.”
On the aspect of waiver of compulsory articleship, ICAI while emphasising on the importance of the same in its note has stated that, “Articleship is a way of on-the-job training to equip the students with the skills required in the practical aspects of the profession. It is a statutory requirement as per the Regulation. There is flexibility of completion of articleship as per the discretion of the Principal professional under whom the student is undergoing training. Therefore, it is not possible for a complete waiver of the articleship.”
A Full Judge Bench of Justice AM Khanwilkar, Justice Dinesh Maheshwari and Justice Aniruddha Bose, while listing the matter tomorrow for final disposal, raised the following broad points for the respondents to submit;
1. Positive RT PCR Test, post June 21
2. Exclusivity of Exam hall; not sharing it for other purposes like marriages
3. Examiners to have a negative report of RT PCR
4. Certification by a competent authority on inability to appear and disability to appear
5. Indicate further that the students should have an option of completing the exams which they could not complete in the midst of exam
The submissions have been in light of the pleas filed through Advocate Divyansh Tiwari and Advocate Hardik Gautam and through Advocate Anubha Sahai which sought for various reliefs with regards to July 2021 CA Exam.
Case Title: Sathya Narayan Perumal and others v. Union of India & Anubha Shrivastava Sahai & Ors v. Union of India & Ors| WP (C) 650 | 2021 & WP(C) No 640| 2021