New Delhi: A day after the Supreme Court directed the Institute of Chartered Accountants of India (ICAI) to provide an ‘opt out’ option to a candidate in the CA exams scheduled from July 5, the ICAI has released a notification modifying the facility (opt-out ) for students. In line with directions received from the Supreme Court, the institute elaborated circumstances on which examinees can avail the opt-out option.  Earlier, the ICAI had stated that the ‘0pt-out’ option will be provided in case the examinee himself or herself or his family members (residing in the same premises) are infected with COVID-19. But the SC observed that the scheme provided by the Institute of Chartered Accountants of India (ICAI) is not enough and permitted candidates scheduled to appear for the upcoming CA exams to opt-out if they or their family members have suffered from COVID-19.Also Read - ICAI CA Exams 2021: BIG Update For Students Who Opted Out of July Cycle Exam

CA July Exams 2021: Opt-out Modified Policy

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  • An Examinee shall be entitled to exercise the option of opting out if he/she personally, or any of his/her family members (residing at the same premises), has suffered COVID-19 in the recent past i.e. on or after 15th April 2021 and the fact is so certified by a Registered Medical Practitioner, as a result of which he/she is unable to appear in the ensuing examination or, for that matter, is disabled in preparing for the examination. In such cases, July 2021 Examination will not be considered as an attempt. Such examinee will be permitted to appear in the subsequent next examination, to be held in November 2021 for the old as well new syllabus, subject to conducive situation/environment prevailing at the relevant time. Such examinees need not produce RTPCR report if a medical certificate issued by the registered Medical Practitioner for himself/ herself or his/her family member is presented along with the request for opting out.
  •  If any examinee while appearing in July 2021 examination and in the midst of that suffers from Covid-19 ailment, as a result of which, is unable to appear in the remaining subjects, would be entitled to opt-out and July 2021 examinations will not be treated as an attempt. He/she can appear in the subsequent next examination, to be held in November 2021 for the old as well new syllabus, subject to conducive situation/environment prevailing at the relevant time.

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  • As regards examinees affected due to lockdown during the relevant period of examination, such examinees are entitled to opt-out and July 2021 examinations will not be treated as an attempt. Such examinees would be permitted to appear in the subsequent next examination, to be held in November 2021 for the old as well new syllabus, subject to conducive situation/environment prevailing at the relevant time.
  • A last-minute change of examination centre: In case if the Chartered Accountant Examination cannot be held at any of the examination centres/cities due to restrictions imposed by the Central Government/ State Government / Local Authority, examination centre being in containment zone, last-minute change of examination centre in any city etc., such examinees are entitled to opt-out and July 2021 examinations will not be treated as an attempt. He/she can appear in the subsequent next examination, to be held in November 2021 for the old as well new syllabus, subject to conducive situation/environment prevailing at the relevant time.
  • If the examinee has opted out of any paper during the entire cycle of the examination, then he/she will not be permitted to appear in any of the remaining papers.
  • If the examinee has appeared for the first group and then opts out before the conclusion of the examination of the last paper of the second group, the result of the first group will be declared and the opt-out option will apply only to the second group.

A three-judge bench of Justices A M Khanwilkar, Dinesh Maheshwari and Aniruddha Bose had made it clear that a candidate need not produce RT-PCR (real-time reverse transcription-polymerase chain reaction) test if a medical certificate issued by registered medical practitioners for his family members is produced along with a request for opting out. A candidate who has suffered COVID-19 personally or any of his family members, so certified by a registered medical practitioner, as a result of which he is unable to appear for the exam, or disabled from preparing for the exam, is entitled to exercise the option of opting out. It will not be considered an attempt. Such a candidate will be permitted to appear for the next examination for both old and new syllabus, the bench had said on Wednesday.