The Supreme Court (SC), on June 29, asked the Institute of Chartered Accountants of India (ICAI) to present a detailed note on how the standard operating procedures (SOPs) for the July exam will be conducted.
SC reiterated that the exams would not be postponed and that it would pass a final order on matter of opting-out on June 30.
Senior advocate Ramji Srinivasan appearing for ICAI said that the time now was most conducive for holding the exams. He added that students who could not appear on July 5 in the exams due to COVID-19 would be given an opportunity to give the test later.
"Opt-out facility will be given to students who are affected by COVID-19 in some way," he added.
The apex court said that, since RT-PCR tests were not foolproof, there should be a competent medical authority to verify the COVID-19 status of individual students.
ICAI has to submit a note giving clear details about the RT-PCR tests, examination halls and SOPs, rules for COVID-19 affected students among others.
On June 28, ICAI informed the Supreme Court (SC) that it would be in the best interest of the students to hold the CA Exam 2021 on July 5 since COVID-19 cases were on the decline.
SC was hearing a petition filed by CA students seeking a postponement of the July 5 exam citing COVID-19 concerns. Advocate Anubha Srivastava Sahai filed a writ petition in this matter seeking an 'opt out' direction for students who can give the exams later.