The CA Institute has proceeded and notified its revised exam dates (announced on March 19) for the intermediate course examination and final examination despite a pending Supreme Court hearing slated for April 29 on postponement plea filed by some CA Students. 

An ICAI notification—gazetted on April 25 —showed that the intermediate course exams will be held on May 3, 5 & 9 (Group I) and May 11, 15 and 17 (Group II). The final exams are scheduled for May 2, 4 and 8 (Group I). For the Group II, the revised dates are May 10, 14 and 16. These dates are the same as the revised ones of March 19 announcement.

This CA Institute’s move is significant as a group of CA students had on April 16 knocked the doors of Supreme Court seeking postponement of exams due to the general elections 2024. This came after the Delhi High Court had on April 8 dismissed a petition filed by 16 CA Students demanding exam postponement. 

Several CA Students have been actively hosting social media campaigns highlighting the challenges faced by them due to the scheduling conflict between CA exams and the General Elections 2024.

The Election Commission announced seven phased 18th Lok Sabha elections. While the phase 1 of polling was held on April 19 and the final phase will be held on June 1.  The CA exams are scheduled to happen between May 2 and May 17.

Over 4 lakh students are now anxiously waiting to see what stance the apex court Bench led by Chief Justice of India YV Chandrachud may take on this front on April 29.

In March this year, the Institute of Chartered Accountants of India (ICAI) had made adjustments to the CA Inter and Final exam schedule for May 2024 due to the impending Lok Sabha elections. However, despite these changes, aspiring CAs had knocked the doors of Delhi High Court to get the dates postponed. 

The revision in exam dates also applies for the international taxation assessment test to be taken up by ICAI members. The revised dates now are May 14 and 16, 2024.

Some students are of the opinion that holding exams during general election time may come in the way of casting their votes and also in their preparations for the exams, which are seen to be one of the toughest in the world.

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