Facts of the case:-
A petition has been filed in the Supreme Court urging the Institute of Chartered Accountants of India (ICAI) to Conduct a Back-up Exam for those who Opted Out.
The application was filed by CA students through Advocate Prashant Bhushan stating that the top court had directed a backup exam to be conducted for those candidates who may not be able to appear in the CA exams of July 2021, to ensure that a candidate does not suffer on account of COVID-19.
The applicant has argued that ICAI’s notification does not conform to the spirit of the Supreme Court’s order as instead of offering alternative opportunity it has made the Main examination of November 2021, when the exam is anyways normally conducted as the backup. As a result of this, the candidates are being effectively deprived of an alternate opportunity as directed by the Court.
It was further argued that the ICAI had last year conducted the November 2020 examinations in two cycles i.e. November 2020 & January 2021. Therefore, in the present year too ICAI should conduct the examinations again in two cycles, i.e. first cycle in July 2021 and the second cycle in the months before November 2021 so that the COVID-19 affected candidates do not lose their November 2021 attempt.
The three-judge bench of Justice AM Khanwilkar, Justice Sanjiv Khanna and Justice JK Maheshwari adjourned for one week a plea filed seeking directions to ICAI to conduct back up exam or second cycle of the July attempt of CA Exams 2021, before November 2021 for those candidates who had opted out of the July 2021 attempt.