CA Exams July 2021: Supreme Court adjourns hearing till Tomorrow, ICAI issues Note [Read Highlights of ICAI Note]

CA Exams 2021 - ICAI - Supreme court - Taxscan

The Apex Court presiding over the plea regarding the postponement of the upcoming ICAI CA exams 2021 has been adjourned by the Supreme Court till Tuesday i.e. 29 June, 2021.

The petition was filed by child rights activist, Anubha Shrivastava Sahai, the plea advocates that every district in the country should have at least one exam centre and students, appearing for the intermediate and final exams, must get an extra attempt.

The three-judge bench of Justice Dinesh Maheshwari, Justice AM Khanwilkar and Justice Aniruddha Bose was supposed to hear the plea on Monday.

Contents of ICAI notes

ICAI stated that it has a statutory duty to hold Professional Examinations under Section 15(2)(b) of the Chartered Accountants Act, 1949. For the benefit of around 3.74 lakh candidates, the ICAI is trying to ensure that the examinations are held in July, 2021 with all mandated Covid-19 safety protocols in place.

The Chartered Accountants exams are professional examinations and ought not to be equated with CBSE or other State Board examinations for Classes X or XII. It is in the interest of the candidates aspiring to become Chartered Accountants, start their professional lives and earn livelihoods, that the examinations be held.

The ICAI has no vested interest in holding or not holding the examinations. The only interest of the ICAI is to safeguard the interest of the aspiring Chartered Accountants, even while ensuring that the exams are held at the most appropriate and conducive time.

The ICAI believed that it is the most conducive time to take the exams, “the Covid-19 spread is now at a substantially low level, therefore this is the opportune moment to offer the aspiring Chartered Accountants to further their professional careers. As on date, the number of Covid-19 cases are comparatively low and thus it would be in the best interests of the candidates if the examinations are held as per the schedule and not cancelled or postponed,” the ICAI added.

“Out of 3,74,230 candidates, as on 27.06.2021, more than 2,82,000 candidates have downloaded their admit cards, thus showing their eagerness to appear in the examinations. It is understandable that some of the candidates would have inhibitions in appearing for the exams, but that cannot be allowed to jeopardize the aspirations of a majority of the candidates,” the ICAI added.

After meticulous planning, the ICAI has decided to hold the exams, notifying the Covid-19 appropriate Guidelines for Examination Centres, Examination Functionaries and Candidates, which are in conformity with the Government of India guidelines. There is no reason to believe that a responsible Institute like the ICAI would not take all possible safety precautions for conduct of the examinations, the ICAI note read.

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