Post SC ruling, CA Institute modifies opt-out option for CA aspirants

K.R.Srivats New Delhi | Updated on July 03, 2021

Producing the certificate from a registered medical practitioner is enough to exercise the option

The CA Institute has recast its earlier announced opt-out option for Chartered Accountant aspirants taking the July examinations so as to bring it in tune with the recent directions of the Supreme Court. An examinee will now be entitled to exercise the option of opting out if he/she personally, or any of his/her family member (residing at the same premises) has suffered Covid-19 in the recent past -- on or after April 15,2021, sources said.

Moreover, in line with the SC directives, the Institute of Chartered Accountants of India (ICAI) has said that it will go by the certificate of the registered medical practitioner for this purpose and there won’t be any need to produce the RT-PCR test result along with the request for opting out.

Give students opt-out option from CA exams: SC tells ICAI

Earlier, the ICAI had stipulated that the provision of opt-out would be available only if the examinee were to furnish Covid positive RT-PCR report along with the Aadhaar card of the infected person (examinee or the relative as the case maybe).


ICAI has also now allowed examinees affected due to lockdown during the period of examination to opt out and July 2021 examinations will not be treated as an attempt. Such examinees would be permitted to appear in the subsequent next examination to be held in November 2021 for old as well as new syllabus. This will come handy for students as several States are still under lockdown and even extended it during the period of examination.


The ICAI has in line with SC directive allowed examinees to opt out if there are any last minute changes in examination centre in any city or the examination centre were to be located in a containment zone. The opt out facility will be available even when the CA exam cannot be held at any of the examination centre/city due to restrictions imposed by the central government/state government/local authority.


If any examinee while appearing for the July examination and in the midst of that suffers from Covid19 ailment and is therefore unable to appear in the remaining subjects, such candidates would be entitled to opt out and July 2021 exams will not be treated as an attempt. The examinee can appear in the subsequent examination to be held in November 2021 for the old as well as new syllabus.

Also, if an examinee has opted out in any paper during the entire cycle of the examination, then he/she will not be permitted to appear in any of the remaining paper.

The CA Intermediate and Final examinations are to begin from Monday and the Foundation Course exams, which were earlier scheduled for June 24, will now be held from July 24. The foundation course exams were postponed by a month in the wake of Covid19 situation.

Published on July 03, 2021

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