The Supreme Court Wednesꦰday permitted candidates scheduled to appear for the upcoming CA exams to opt out if they or their family members are suffering from Covid-19.
The 💜top court observed that the scheme provided ಌby the Institute of Chartered Accountants of India (ICAI) is not enough.
A ca꧙ndidate need not produce RT-PCR (real-time reverse transcription-polymerase chain reaction) test if medical certificate issued by registered medical practitioners for his family members is produced along with request for opting out, said a three-judge bench of Justices A M Khanwilkar, Dinesh Maheshwari and Aniruddha Bose.
“A candidate who has suffered Covid-19 personally or any of his family members, so certified by a registered medical practitioner, as a result of which he is unable to appear for exam, or disabled from preparing for the exam, is entitled to exercise th🔴e option of opting out. It will not be considered as an attempt. Such candidꦕate will be permitted to appear for the next examination for both old and new syllabus,” the bench said.
With regard to candidates affected by lockdown during the🧜 relevant period of exam, the apex court said as per ICAI scheme, such candidate will be allowed to opt-out and will not be treated as an ᩚᩚᩚᩚᩚᩚᩚᩚᩚ𒀱ᩚᩚᩚattempt and such candidate will be allowed to appear in the next examination.
“As regards the logistical arrangements, both infrastructural and human resources-wise, the ICAI shall ensure that there is stri𝔉ct adherence to the SOP notified by the competent authority, including the Disaster Management Authority.
“ It is also clarified if any candidate who is attempting exam gets COVID-19 during exam, he will be allowed to opt out and it will not be treated as an attempt. They can give the exam in the next year. He🅘 may be permitted to appear in backup exams as per the rules,” the bench said.
The top courtജ also said that in case of last minute change of examination centres, it disapproves 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,” it said.
Senior advocate Meenakshi Arora, who was appearing for one 🐼of the petitioners, said that some serious issues hav♓e not been addressed in the note filed by the ICAI and it is not in line with what the apex court had observed.
Arora referred to the issue of RT-PCR report and said candidates, who have to travel to different places to appear in the exam, may have suffered from Covid-19 earlier but he or she has not rec🧸overed fully.
The apex court was hearing a batch of ple✱as seeking different reliefs including an opt-out option fo♍r the candidates, postponement of the exam, and increase in number of centres this year.
During the earlie🔴r hearing conducted through video-conferencing, the bench observed there are instances where the RT-PCR test may be negative but the person shows symptoms of Covidꦍ.
The ICAI has recently said that opt-out option will be provided in case the examinee himself or herself or his family members ܫ(residing in the same premཧises) are infected with COVID-19.
The bench had said that RT-PCR report should not be the parameter and there has to be a competent authority having medical exper🍰ience which can issue certificate to the candidates looking at Covid or Covid related issues.
ICAI had on Monday told the apex court that it is the most conducive time to hold CA exams was Covid-19 spread is now at a subs꧒tantially low level, offering an opportune moment for chartered accountants to further their professional carཧeer.
It had said that the present Covid situation in t🌳he country is similar to when this court had allowed ICAI to hold examinations in November, 2020 and there is no reason to belie🐟ve that it will not take adequate precautions.
(PTI inputs)
