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The Institute of Chartered Accountants of India (ICAI) informed the Supreme Court on July 2, 2020 that it will be assessing the feasibility of conducting CA exams which are scheduled between July 29 and August 16, 2020.

In a bench headed by Justice AM Khanwilkar, ICAI's counsel said that the number of COVID-19 positive cases is rising and some of the states have even extended the restrictions imposed.
The ICAI's Counsel also asked the bench to allow some time to access the ground situation and explore the feasibility of conducting the CA exams. The bench also comprised Justice Dinesh Maheshwari and Sanjiv Khanna.
A plea was also made that the 'opt-out' option provided by the ICAI to the candidates discriminate between the aspirants in the May cycle of CA examination. The Court heard the plea over video conferencing.
The apex court said that it will hear the matter on July 10, 2020. On June 29, 2020 the Apex Court observed that ICAI should be flexible in conducting exams and should take care of the candidate's concerns.
The Court also suggested that an option for change in the examination centre should also be available to the candidates till the last week of the scheduled exam date, as the area may become a containment zone due to COVID-19 situation.
The petitioner advocate Alakh Alok Srivastava earlier told the bench that the number of examination centres should be increased and there should be one centre for each district.
However, ICAI expressed difficulty on this and told the court that over 500 examination centres have been identified and sanitized properly.
The ICAI's Counsel also said that close to 3,46,000 candidates registered and only 53,000 candidates have taken the 'opt-out' option.
The plea also added, "It is respectfully submitted that Respondent No. 1 ICAI has notified that for the students who choose the opt-out portion, this attempt (May 2020) will be treated as cancelled/ not counted. Thus such students will be deprived of the May 2020 attempt, as compared to other groups of students who choose the opt-in option."
The plea also said that free transportation and accommodation should be provided to the candidates near their examination centres.
Adding to this, it also sought directions to the authorities to conduct mandatory free COVID-19 tests for the aspirants, teachers and staff deployed at the various ICAI examination centres.
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