NEW DELHI: In a major relief to aspiring chartered accountant (CA) candidates, the Supreme Court on Wednesday directed the Institute of Chartered Accountants of India (ICAI) to provide "opt-out" option to a candidate in the CA exams scheduled from July 5,

A bench comprising Justices A.M. Khanwilkar, Dinesh Maheshwari and Aniruddha Bose told ICAI to not insist on RT-PCR negative reports as long as the candidate gets a medical certificate from a registered medical practitioner. The bench said the opt-out facility can be availed by candidates who suffered from COVID-19 or if their family member suffered from the disease in the recent past. The bench also added that it must be certified by a medical practitioner, saying that candidate is not fit to prepare for the exam.

The bench did not agree with ICAI's policy of not giving "opt-out" option if the last-minute change of exam centre is within the same city. The bench said "opt-out" option should be given even if the change of exam centre is within the city. The top court order came on three petitions connected with CA exams, scheduled to begin from July 5.

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