The Supreme Court has directed the Institute of Chartered Accountants of India (ICAI) to allow candidates to opt out of the July 2021 CA exams if they or their family members are affected by COVID-19. Crucially, an RT-PCR report is not required for this; a medical certificate from a registered practitioner will suffice. This applies even if exam centres are changed at the last minute within the same city.
Update:
The Institute of Chartered Accountants of India, on 1st July 2021 issued a modified Opt Out criteria with regard to the Supreme Court's judgement on 30th June 2021. The major change in the Opt Out criteria is that - any candidate who personally or whose family member residing in the same premises has been affected by COVID-19 and as a result of which, the candidate is unable to appear for the exams, can avail the Opt Out facility. In this case, no RT-PCR Report shall be required. How
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FAQ :
Candidates affected by COVID-19, either personally or through family members in the same household, can now opt out without needing an RT-PCR report, provided they submit a medical certificate.
No, the Supreme Court has clarified that an RT-PCR report is not required. A medical certificate issued by a registered medical practitioner is sufficient.
If an exam centre is changed at the last minute, even within the same city, candidates are allowed to opt out and this will not be counted as an attempt. They can appear in a backup exam later.
Any candidate who has personally contracted COVID-19 or has a family member residing in the same premises affected by COVID-19, and is therefore unable to appear for or prepare for the exams, can opt out.
If a candidate contracts COVID-19 during the exam period, they can opt out, and it will not be counted as an attempt. They will be allowed to appear in the next examination cycle, such as the November exams, or in backup exams.