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Update: The Institute of Chartered Accountants of India, on 1st July 2021 issued a modified Opt Out criteria with regard to the Supreme Courts 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. Howeve
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FAQ :
Candidates who have recently suffered from COVID-19, are yet to recover from its after-effects, or have family members in the same premises affected by COVID-19, preventing them from appearing for exams, are eligible. Students whose examination centres have been changed to a different city by ICAI are also eligible.
For candidates affected by COVID-19 or its after-effects, a Medical Certificate issued by a Registered Medical Practitioner is required. This certificate should state that the candidate recently suffered from COVID-19 and is still recovering. The practitioner's registration number must be included.
An RT-PCR report is no longer mandatory if a candidate is opting out due to personal or family COVID-19 infection. However, a Medical Practitioner's Certificate is required in such cases.
No, the opt-out option is only available if the change in examination centre involves a change of city. No opt-out option will be given if the change does not involve a change of city.
If the opt-out option is exercised while the examinations are in progress, the candidate will have to re-appear in all the papers that constitute a Group, as per the Chartered Accountants Regulations, 1988. However, if a candidate has already appeared in all papers of a Group and passed it, there is no need to appear again.
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