The Institute of Chartered Accountancy of India (ICAI) has extended the facility of opt-out for students who have been affected or their families have been affected by COVID-19 on or After April 15, earlier only those having the COVID-19 infection on the day of the exam were allowed to opt-out of the CA July exams. Such examinees will be permitted to appear in November 2021 attempt.
Further, students who are affected due to lockdown in their respective areas can also opt out of exams. If CA exams cannot be held at any exam centre, city due to restrictions imposed in the area by the local government then candidates in those areas are also allowed to opt-out. They will also have the facility to appear for the exam in the revised exam centre, on a voluntary basis.
In any examinee, while appearing for the July 2021 exams or amidst of that suffers from the COVID-19 ailment, they too can opt-out of the remaining exams.
Students who opt-out of the exams in July will, however, have to produce supporting medical documents. All these students will be allowed to take the subsequent exams in the November attempt. Students who opt-out will not lose their attempt.
If an examinee has appeared for the first group and then opts out before the conclusion of the examination of the last paper of the second group, the result of the first group will be declared and opt-out will be applicable only for the second group, as per rules.
The announcement came after Supreme Court’s direction. A section of CA aspirants had approached the apex court seeking postponement of exams and opt-out options. During the hearing, the bench had also said that RT-PCR report should not be the parameter and there has to be a competent authority having a medical experience which can issue a certificate to the candidates looking at COVID or COVID related issues.