CA Exams 2021: All you need to know about ICAI's opt-out option

The ICAI has released detailed guidelines for students appearing in the CA exams scheduled from July 5.

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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, the Institute made an important announcement on Thursday (July 1, 2021).

SK Garg, Additional Secretary (Exams), released detailed guidelines for students appearing in the CA exams scheduled from July 5 after a three-judge bench of Justices AM Khanwilkar, Dinesh Maheshwari and Aniruddha Bose 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.

All you need to know about ICAI's opt-out option for CA Exams:

1. The ICAI has said that a student is entitled to exercise the opting out option if he/she personally, or any of his/her family members (residing at the same premises), has suffered COVID-19 on or after April 15 and the fact is certified by a Registered Medical Practitioner, as a result of which he/she is unable to appear in the ensuing examination and is disabled in preparing for the examination.  In such cases, July 2021 Examination will not be considered as an attempt.

The Institute stated that such students will be permitted to appear in the subsequent next examination, to be held in November 2021 for the old as well as new syllabus. Such students are also not needed to produce an 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.

2. The Institute said that the examinees who are affected due to lockdown during the relevant period of examination, such students are entitled to opt-out and July 2021 examinations will not be treated as an attempt. Such examinees will also be allowed to appear in November 2021 examination for the old as well new syllabus.

3. The ICAI has said that if any student has been infected with COVID-19 while appearing in July 2021 examination and is unable to appear in the remaining subjects, he/she will be entitled to opt-out and July 2021 examinations will not be treated as an attempt. Such students can also appear in the November 2021 examination for the old as well new syllabus.

4. If a student has opted out of any paper during the entire cycle of the examination, then he/she will not be allowed to appear in any of the remaining papers.

5. If a student 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 an opt-out option will apply only to the second group.

6. In case if the CA Examination cannot be held at any of the examination centres or cities due to COVID-19 restrictions or the examination centre being in a containment zone, such examinees are entitled to opt-out and July 2021 examinations will not be treated as an attempt. Such students can appear in the next examination, scheduled to be held in November 2021 for the old as well as new syllabus.

The Institute has also advised candidates to stay in touch with their official website at www.icai.org.