1. The Supreme Court to hear the PIL challenging pattern and mode of the Intermediate and Final Cost Accountants (CMA) Examination The Institute of Cost Accountants of India (ICMAI) will conduct the CMA intermediate and final exams, in online mode, from December 8 to December 15. Two cycles of CMA exams—June 2021 and December 2021—will be held together for syllabus 2016.
2. The petitioner, through Advocate Arup Banerjee, has sought to quash the Intermediate and Final exam 2021 as unconstitutional, null, And void as it violates Articles 14, 19, and 21 of the Constitution. The petitioners contended that the institute has been changing the pattern suo moto, without sharing any official notification in their official sites regarding changes in exams pattern. Moreover, the Institute has changed the said exam pattern thrice in the last month which creates a lot of confusion and chaos in the minds of the candidates or students.
3. “The latest pattern or exam mode which is issued by the Institute is not at all feasible as per the study material released by the Institute,” the PIL added. Practical problems such as theory papers that have long answers as per the latest pattern will not be possible within the given time. The time limit fixed by the Institute is 3 hours, which would make it impossible for students to complete the exam as most of the candidates are well versed and practiced in writing upon pen and paper.