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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. However, a Medical Practitioner's Certificate shall be submitted. To read the official announcement, click here.

The Institute of Chartered Accountants of India has given the Opt Out facility for July 2021 CA Exams that are scheduled to commence from 5th July 2021. In case the examinee himself/herself or his/her grandparents, parents, spouse, children & siblings (residing in the same premises) are infected with COVID-19, such examinees will be provided “opt out option” to November 2021 examination cycle. The opt out can be exercised by submitting the COVID-19 positive RTPCR Report, Aadhar Card and Self Declaration form. Read the official announcement below:

ICAI gives conditional Opt Out Option for July 2021 CA Exams

Important Announcement

In continuation of the ICAI Announcements dated 5th June 2021 whereby it was announced that the Chartered Accountant (Final, Intermediate/ IPC and PQC Courses) Examinations are scheduled to be held from 5th July 2021 to 20th July, 2021 and Chartered Accountant (Foundation) Examination on July 24th, 26th, 28th and 30th, 2021 from 2 PM to 5 PM (IST).

In this regard it is hereby informed that:

1. In case Examinee himself / herself or his / her grandparents, parents, spouse, children & siblings (residing in the same premises) are infected with Covid – 19, such examinees will be provided “opt out option” (with carryover of fee paid and exemptions granted) to the November,2021 examination cycle .Examinees availing this facility need to adhere to the following guidelines:

(a) The opt out can be exercised by login into examination portal and submitting Covid-19 positive RTPCR Report, Aadhar Card and self declaration form (as prescribed by ICAI)

(b) The Examinee has to submit the Covid-19 positive RTPCR report issued by the Government recognized laboratory. (It may be noted that all such reports shall be verified by ICAI from the said laboratory and in case the same is found to be false/ fabricated, strict actions as decided by the Committee shall be taken)

(c) The Examinee has to submit his / her Aadhar Card along with Aadhar Card of infected relative, as the case may be.

(d) Examinees may note that Covid-19 positive RTPCR report shall be of a date which is on and after the date of issue of this announcement to any date up to the conclusion of the examination of the course for which the examinee has applied to appear.

(e) Examinees who opt out from May/ July, 2021 Examination cycle will be allowed to write their examinations in November 2021 Examination Cycle. The last attempt of the Old Course for Final and Intermediate (IPC) examinations shall be extended to November 2021 examinations only for those students who are allowed to opt out from May/ July 2021 examinations.

(f) If a Student has opted out in any paper during the entire cycle of the examination then he/she will not be permitted to appear in any of the remaining paper.

(g) If a student has appeared for first group and then opts out before the conclusion of the examination of last paper of the second group, the result of the first group will be declared and opt out option will apply only to the second group.

The Candidates are further advised to note the above and stay in touch with the website of the Institute, www.icai.org. Wish you all a happy, safe and successful examination!

(S. K. Garg)
Additional Secretary (Examinations)

ICAI has released the Admit Cards for July 2021 CA Exams. To check out the steps for downloading the Admit Card, click here.






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