CA exams 2021: ICAI announces 'opt-out option' for examinations scheduled in July, check details

The Chartered Accountant (Final, Intermediate/ IPC and PQC Courses) examinations are scheduled between July 5 and July 20, while the Chartered Accountant (Foundation) Examination is from July 24 to July 30.  

CA exams 2021: ICAI announces 'opt-out option' for examinations scheduled in July, check details
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New Delhi: In view of the COVID-19 pandemic, the Institute of Chartered Accountants of India (ICAI) on Monday (June 21, 2021) announced an 'opt-out option' for CA exams scheduled next month. The option is for students taking up the Chartered Accountant (Final, Intermediate/ IPC and PQC Courses) Examinations and Chartered Accountant (Foundation) Examination.

The option is available for examinees if they or their family members are infected with COVID-19. 

"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 a carryover of the fee paid and exemptions granted) to the November 2021 examination cycle," the ICAI said in an official statement.

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However, examinees availing this facility need to adhere to the following guidelines: 

(a) The opt-out can be exercised by login into the examination portal and submitting the 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. The professional accounting body warned that all such reports will be verified by ICAI from the said laboratory and in case the same is found to be false or fabricated, strict actions as decided by the Committee will be taken.

(c) The examinee has to submit his/her Aadhar Card or the Aadhar Card of the infected relative.

(d) The 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) Students 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 examinations only for those students who are allowed to opt-out from May/July 2021 examinations.

(f) If an 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 paper.

(g) 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 opt out option will apply only to the second group. 

The students have been advised to stay in touch with the website of the Institute at for future updates.

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