CA Exams July 2021: ICAI informs SC about Opt-out option available to all Syllabus candidates who recently suffered from COVID-19 [Read ICAI Note]

CA Exams July 2021 - ICAI - Opt-out option - Syllabus - Taxscan

The Institute for Chartered Accountants of India (ICAI) has informed the Supreme Court that it is ready to extend the Opt-out option with respect to the July 2021 Chartered Accountant exam available to all syllabus candidates (whether under the old or New Syllabus) who have recently suffered from COVID-19 or are yet to recover from the after-effects of the same.

The ICAI is the note which was submitted before the Supreme Court said that candidates seeking to opt-out will have to produce a medical certificate issued by a registered medical practitioner certifying that he/ she has recently suffered from COVID-19 and is yet to recover.

As per the Brief note of ICAI wherein it changed its stance from previously providing the opt-out option in case the examinee or his family members residing in the same premises are infected with COVID-19 on or after 21 June 2021, the Brief Note submits that now the option shall be extended to those candidates (under Old or New syllabus) who have recently suffered from COVID-19 or yet to recover from the after-effects. Further, this exemption will be on the production of a Medical Certificate issued by the Registered Medical Practitioner that the candidate has recently suffered from COVID-19 and is yet to recover. The certificate should have the registered number of the Practitioner and may be issued by District Medical Officer, Primary Health Centres, Government General Hospitals, Private Hospitals, and Registered Medical Practitioners. It will be in addition to the RTPCR Report.

Further, the brief note read that only schools, colleges, and other academic institutes have been chosen to be Examination Centres, and marriage halls, banquet halls have not been hired for the purpose.ICAI assures that all the Invigilators, Supervisors at the Examination Venue will wear the masks and maintain social distance. Further, all the Examination functionaries shall carry ‘No Risk Status’ in Aarogya Setu App installed in their Mobile.

The ICAI clarified that in case there are any last-minute changes in the Examination Centres due to operational or logistical reasons, the candidates would be given an option to opt-out of the Examination only in case of inter-city change. No Opt-out option will be given where the change does not involve a change of the city.

“Articleship is a way of on-the-job training to equip the students with the skills required in the practical aspects of the profession. It is a statutory requirement as per the Regulation. There is the flexibility of completion of articleship as per the discretion of the Principal professional under whom the student is undergoing training. Therefore, it is not possible for a complete waiver of the articleship,” the brief note read.

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