Brief note on behalf of ICAI on the issues raised in the Writ

BRIEF NOTE ON BEHALF OF
THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA (ICAI)
ON THE ISSUES RAISED IN THE WRIT PETITION

1. ICAI has a statutory duty to hold Professional Examinations
   
   1.1 Under Section 15(2)(b) of the Chartered Accountants Act, 1949, the ICAI has a statutory duty to hold the examinations. 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.
   
   1.2 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.
   
2. Most conducive time to hold examinations is now
   
   2.1 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.
   
   2.2 Whenever the risk has been minimum, this Hon’ble Court has been pleased to allow examinations to be held, case in example being Class XII exams for Kerala and Bihar, which were held in April, 2021 and February, 2021.
   
   2.3 Further, the 3rd wave of Covid-19 cases is expected only by September-October. The Institute of Company Secretaries of India and the Institute of Cost Accountants of India are scheduled to hold examinations in August-September, 2021. Many candidates appear for 2 or more of these exams, hence the three Institutes hold the exams in a manner that the same do not overlap. Therefore, since covid is dynamic in nature, the ICAI has got this very narrow window to hold the exams in July, 2021.
   
   2.4 The CA Exams are normally scheduled in May, but owing to the high number of cases at that time, the ICAI took a considered view to postpone the same, and after evaluating all factors, has now decided to hold the exams in July, 2021 when the number of Covid-19 cases is comparatively low.
   
3. Present Covid-19 situation is similar to when this Hon’ble Court allowed ICAI to hold examinations in November, 2020
   
   3.1. Even for the November, 2020 cycle of the CA Exams, this Hon’ble Court had placed its faith in ICAI and allowed it to hold the exams. A copy of Order dated 04.11.2020 of this Hon’ble Court in WP (C) No.1193 of 2020 is ANNEXURE ‘A’ (Pgs.5 to 6).
   
   3.2. When this Hon’ble Court allowed the ICAI to hold the exams in November, 2020, the average number of new Covid-19 cases each day were about 45,000. Even as on date, the average number of new cases is around 48,000 and declining each day. As such, it is the most conducive time to hold the exams on the dates already announced
   by ICAI.
   
4. Candidates are eager to appear in the examinations
   
   4.1. 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.
   
5. No reason to believe that ICAI will not take adequate precautions
   
   5.1. After meticulous planning, the ICAI has decided to hold the exams, notifying the Covid-19 appropriate Guidelines for Examination Centres, Examination Functionaries and Candidates (copy of the same is ANNEXURE ‘B’ (Pgs. 7 to 13), 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.
   
6. The Writ Petitions do not appear to be bonafide
   
   6.1. The conduct of the Petitioners in various Writ Petitions before this Hon’ble Court also does not appear to be bonafide:
   • WP (C) No.640/2021 was filed on 09.06.2021 and registered on 11.06.2021; and
   • WP (C) No.650/2021 and WP (C) No.654/2021 were filed on 14.06.2021 and registered on 15.06.2021.
   
   6.2. However, inspite of the fact that exams are scheduled to commence from 05.07.2021, it appears that no attempt was made to get the Writ Petitions listed before the Hon’ble Court, even when the Hon’ble Court was hearing the cases regarding CBSE / State Board Class XII exams.
   
   6.3. The Petitioners have allowed the hearing to take place only at the last moment, with just one week to go before the scheduled date of commencement of exams. The same appears to be motivated and designed to disrupt the large scale of exams, for which all preparations have been done after meticulous planning. The holding of exams
   involves thousands of teachers, invigilators and other staff.

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