New Delhi: The Supreme Court on Tuesday (June 29) said it will not pass any directions to postpone the Chartered Accountancy (CA) examinations scheduled to commence in July.

It, however, asked the Institute of Chartered Accountants of India (ICAI) to allow an “opt out” scheme for students who could not take exams due to COVID-19 situation.


A bench headed by Justice AM Khanwilkar said it was not inclined in stopping the exam.

"We are not stopping the exam. We are going to consider how opting out can be granted. In the midst of exams, out of five papers, if a student appears for three papers, he should be appearing in two papers only next time," the Bench observed.


The court will hear the plea seeking directions for an "opt out" on Wednesday.

The ICAI told the court that they have given “opt out” option to students who were down with COVID-19.


"We have given in this cycle an opt out scheme. We have suggestions which we will put to the institute. The opt out facility will be available to people who are affected by COVID in one form or the other," said Senior advocate Ramji Srinivasan, appearing for the ICAI.

The court asked the ICAI to give an elaborate note of assurance with details on standard operating protocols that shall be maintained in the examination halls.