Observing that the scheme provided by the Institute of Chartered Accountants of India (ICAI) is not enough, the Supreme Court on Wednesday permitted candidates scheduled to appear for the upcoming CA exams to opt out if they or their family members have suffered from Covid-19. It also made it clear that a candidate need not produce RT-PCR test if certificate issued by registered medical practitioners for his family members is produced with request for opting out.

“A candidate who has had Covid-19 or any of his family members, as a result of which he is unable to appear for exam, or disabled from preparing for the exam, is entitled to exercise the option of opting out. Such candidate will be permitted to appear for the next exam for both old and new syllabus.” The same applies for those who are unable to take  the exam due to the lockdown, it said.