CA Exams 2021: SC suggests ICAI to Relax Condition of RT-PCR Certificate - Decision Regarding Opt Out to be given on 30th June 2021



Quick Summary
The Supreme Court has indicated it will not postpone the July 2021 CA exams but is considering students' requests for an opt-out facility. The court suggested the Institute of Chartered Accountants of India (ICAI) relax the strict RT-PCR certificate requirement, proposing alternative certifications for candidates unable to appear due to COVID-19 or its after-effects. A final decision on the opt-out option is expected on 30th June 2021.

A Bench of Justices AM Khanwilkar, Dinesh Maheshwari and Aniruddha Bose on Tuesday 29th June 2021 confirmed that it will not pass any directions to ICAI to postpone the July 2021 CA Exams. However, the court is keen on hearing the plea of the students for granting them an opt out facility. Decision
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FAQ :

No, the Supreme Court confirmed it will not issue directions to postpone the July 2021 CA exams.

The Supreme Court is considering the plea for an opt-out facility and a decision will be made on 30th June 2021.

The court suggested that the ICAI relax the condition of requiring an RT-PCR positive report, as it can be difficult to obtain and may not accurately reflect a candidate's inability to appear. Alternative certifications were proposed.

The ICAI stated that the opt-out benefit will be given to students who are directly or indirectly affected by COVID-19 and face difficulties in appearing for the exams.

The court also discussed maintaining the exclusivity of exam centres, ensuring invigilators have RT-PCR tests, providing options for last-minute centre changes, and allowing candidates affected by COVID during the exam to take remaining papers in the next cycle.




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Finance news reporter covering taxation, GST, income tax, business compliance, and economy updates. I simplify complex financial topics into easy-to-understand articles for professionals, taxpayers, and business owners on leading finance and tax platforms.

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