The Supreme Court on Wednesday directs the Institute of Chartered Accountants of India to provide an ‘opt-out’ option to candidates appearing in the July 5 CA exams, who are not able to prepare for exams either due to suffering from COVID or due to their families who might have contracted the disease.
A day before the apex court gave nod to the Institute of Chartered Accountants of India (ICAI) to conduct offline CA exams 2021 from July 5.
The three-bench bench of justices AM Khanwilkar, Dinesh Maheshwari and Aniruddha Bose directed the institute to give ‘opt-out’ options to those COVID-affected candidates.
The court also said that candidates need not produce RT PCR report if they produce a certificate from a Doctor.
If any candidate contracts the virus during the examination and is unable to appear for other papers, he or she will be allowed to opt-out and it (the attempt) should not be treated as an attempt, the Court said.