The Institute of Chartered Accountants of India (ICAI) told the Supreme Court on Monday that it had a statutory duty to conduct the chartered accountants (CA) exam in July for the benefit of around 3.74 lakh candidates.
Appearing before a Bench led by Justice A.M. Khanwilkar, senior advocate Ramji Srinivasan, for the ICAI, said opt-out option was available for candidates or whose families have tested COVID-19 positive.
“The option can be exercised on production of COVID-19 positive RTPCR report. Such examinee would be shifted to November, 2021 examination cycle,” a brief note submitted by the ICAI in the court said.
The court adjourned the case for detailed hearing to June 29. The exam is scheduled on July 5.
The Bench was hearing pleas to cancel the exam due to the pandemic like the CBSE exams.
“The chartered accountants exams are professional examinations and ought not to be equated with the CBSE or other State board examinations for Classes 10 or 12. It is in the interest of the candidates aspiring to become chartered accountants, start their professional lives and earn livelihoods, that the examinations be held,” the ICAI said.
July was the apt time to conduct the exams with all safety protocols in place, considering the lull in COVID-19 cases. The third wave may hit in September or October, it stated.
‘COVID-19 cases low’
“The COVID-19 spread is now at a substantially low level, therefore, this is the opportune moment to offer the aspiring chartered accountants to further their professional careers. As on date, the number of COVID-19 cases are comparatively low and thus it would be in the best interests of the candidates if the examinations are held as per the schedule and not cancelled or postponed,” it argued.
The Supreme Court itself had in the past allowed exams to be held whenever the risk had been minimum. “The court has been pleased to allow Class 12 exams for Kerala and Bihar, which were held in April, 2021 and February, 2021,” the note reasoned.
The candidates were eager to take the exam. “Out of 3,74,230 candidates, as on June 27, more than 2,82,000 candidates have downloaded their admit cards, thus showing their eagerness to appear in the examinations,” the ICAI said. The decision to have the exams was taken after meticulous planning. The average number of examinees in an examination room was 12.
The ICAI questioned the bonafide of the petitions seeking the cancellation or postponement of the exams at this last minute.
