CA Exams: The Supreme Court on Monday adjourned for one week a plea filed seeking guidelines to ICAI to conduct back up examination or 2nd cycle of the July attempt of CA Exams 2021, earlier than November 2021 for those applicants who had opted out of the July, 2021 attempt. The remedy has been sought through limited modification of the Court’s previous order order dated 30 June 2021 in petitions associated with CA exams, directing ICAI to give “opt-out” choice to a candidate in CA exams as a result of COVID-related difficulties.
Bench comprising Justice AM Khanwilkar, Justice Sanjiv Khanna and Justice JK Maheshwari was listening to a miscellaneous application moved through a few CA students who opted out of the July 2021 CA examination. The Bench has requested the petitioners to serve their application to the Standing counsels of the respondent authorities.
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The present application filed through Advocate Prashant Bhushan stating that the top court had directed a back up examination to be carried out for the ones applicants who might not be capable of appear in the CA exams of July, 2021, to make sure that a candidate does now no longer go through attributable to COVID-19. Pursuant to the Court’s order, the Institute of Chartered Accountants issued a notification on July 1st, regarding opt out choice for the examinees for Chartered Accountant Examinations, July, 2021 and announced that applicants, who suffered from COVID-19 in the recent past can opt out from July, 2021, exam, which will now no longer be considered as an attempt.
The notification further stated that such candidates will be permitted to appear in the subsequent next main examination to be held in November 2021 for the old as well as new syllabus, subject to the conducive/situation /environment prevailing at the relevant time. The present applicant has argued before the Apex Court that ICAI’s notification does not conform to the spirit of the Supreme Court’s order as instead of offering alternative opportunity it has made the Main examination of November, 2021, when the exam is anyways normally conducted as the backup. As a result of this, the candidates are being effectively deprived of an alternate opportunity as directed by the Court.
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The applicants have argued that the impugned notification is also violative of Article 14 as those candidates who opted out from July 2021, attempt on account of impediment caused by COVID-19 are being placed at a detriment to other candidates not affected by the pandemic. Such candidates, who are able to appear in July 2021, are going to advance in their career compared to candidates who are affected by COVID-19 pandemic.
The applicant has argued that ICAI had last year conducted the November, 2020 examinations in cycles i.e. November 2020 & January 2021. Therefore, in the present year too ICAI should conduct the examinations again in two cycles, i.e. first cycle in July, 2021 & second cycle in the months before November 2021, so that the COVID-19 affected candidates do not lose their November, 2021 attempt.
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