The Supreme Court today directed the Institute of Chartered Accountants (ICAI) to allow CA exam candidates the option to opt out of the exams if they have recently suffered Covid-19 or are yet to recover from its after-effects and are consequently unable to appear. The Apex Court asked ICAI to offer this for candidates under both the Old and New syllabuses.
The ICAI was told to allow such candidates to appear in the backup examination which is held around November 2021. As discussed yesterday in court, the ICAI counsel submitted the note pertaining to guidelines and relief for candidates.
Whereas, the bench comprising of Justices A.M. Khanwilkar, Dinesh Maheshwari and Aniruddha Bose observed that the options provided in the note submitted by ICAI is not enough and it needs to be expanded.
Senior Advocate Meenakshi Arora, who appeared for the candidates, raised several points–
– The note does not capture the point that the opt-out option has to be given to candidates who have suffered or their families have suffered due to Covid-19.
– The note contains that the students who have recovered recently will be given benefit. She further submitted that the word ‘recently’ is very ambiguous and suggested that it would be better if include the period of second wave which is April.
– The note also contains that candidate must contain certificate by registered medical practitioner and RT-PCR, but all the positive patients do not have their reports.
– Also, they don’t take into account is there are members of the same family who are residing in the same house.
– Another issue is that those candidates who are residing in containment zone out of which they cannot travel, this need recognition.
– Another thing she flagged that sometimes schools and all are used for the public gathering so, they should take care of that.
– The students appearing for the exam has already made their arrangements with relative or hotel. It is not fair. They are changing their options, without giving us the corresponding option.
– Lastly, if the student drops out mid-exam because of Covid-19, they should be able to take it in November.
In regard to the above submissions made by Arora, the bench replied that, “We will only confine ourselves to general observations. Even for opt-out option, we will confine to changing of centre. If rules say that you have to appear for whole exams; then you have to appear. But if Rules require you to appear for the whole exams, we will not interfere with that. We will not tweak with the rules. You will have to take your chance. In the name of Covid-19, we cannot keep expanding the scope.”
Yesterday, Justice Khanwilkar, who recovered from Covid-19 himself, observed that recovery is completely dependent on everyone’s body. “My after-effects lasted 3 weeks and even after 3 weeks, I could not able to work or go back to my normal routine,” he said.
Further, he suggested to the ICAI counsel that the matter can be genuine for CA aspirants. ICAI counsel Senior Advocate Ramji Srinivasan submitted, “We will clarify that. Every year we have found that some people come and find the exam difficult and just walk out thinking they have no consequences.”
The Supreme Court states that, “Institute has submitted a note. In our opinion, option provided therein is not enough. It needs to be expanded in following terms. Multiple issues were agitated before us. We have confined our consideration to one aspect i.e. comprehensive scheme for ‘opt-out’. Candidates who have suffered personally or family members can be certified by medical practitioner, or for that he is disabled to appear for exam, he should be allowed to opt out and it should not be considered as an attempt. Such candidate shall be permitted to repeat old and new course in 2021 subject to conducive situations. Candidates need not produce RT-PCR report if the report produced by medical practitioner is placed with application for opting out. Scheme itself provides entitlement to opt out and will not be treated as an attempt.”
“That candidate will be permitted to appear in backup examination which is to be held in November. Scheme itself provides entitlement to opt out and will not be treated as an attempt. That candidate will be permitted to appear in next exam. Scheme itself provides entitlement to opt out and will not be treated as an attempt. That candidate will be permitted to appear in next exam. They can give the exam in the next November cycle. He may be permitted to appear in backup exams as per the rules. In case of Last-minute change of examination centres, we disapprove the suggestion of ICAI that if it’s in the same city, the candidate will not be allowed to opt out. We direct that candidate should be allowed to opt out and it will not be treated us an attempt. Such candidate can appear in backup when situation is conducive.”
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The bench was considering the petitions Sathya Narayan Perumal vs Union of India (in which Meenakshi Arora appeared), Anubha Shrivastava Sahai vs Union of India and Amit Jain Vs. Union of India (in which Advocate Bansuri Swaraj appeared)
This petition was filed by 987 aspirants from 20 states and three Union Territories through Advocate Anubha Shrivastava Sahai, it urged the Supreme Court to set aside the notification of ICAI dated June 5, 2021 through which the ICAI has issued the date sheet of CA Examination.