The Institute of Chartered Accountants (ICAI) has issued a modified opt-out facility for students for the CA exams set to commence on July 4. The changes in the policy have been made in line with directions received from the Supreme Court on Wednesday. Candidates can check the revised policy at the official website

The ICAI CA Intermediate, Final May 2021 exams will be held between July 5 and 20 from 2.00 PM to 5.00 PM. The admit cards have already been issued.

Candidates are advised to read the modified ICAI CA exam opt-out policy available on the website and stay in touch with the website for latest updates.

Covid infection related

As per the new policy, an examinee can opt-out of the CA July exams if he/she personally, or any of his/her family member has suffered Covid-19 in the recent past i.e. on or after April 15, 2021, and the fact is so certified by a Medical Practitioner.

In such cases, July 2021 exam will not be considered as an attempt. Such examinee will be permitted to appear in the subsequent November 2021 exam session for the old as well as new syllabus. Such examinees need not produce RT-PCR report if a medical certificate issued by the doctor for himself/ herself or his/her family member is presented along with the request for opting out.

During the exam period, if a candidate gets Covid-19 infection and hence is unable to appear in the remaining subjects, the examinee can opt-out and July session will not be treated as an attempt. They are eligible to appear in the November exam session.

Here’s ICAI CA exam opt-out modified policy.

Lockdown related

Candidates affected by lockdown restrictions during exams can also opt-out from the July session and go for the November one. The July exam will not be treated as an attempt.

In case the CA exams cannot be held at any of the exam centre/city due to Covid restrictions, such examinees are entitled to opt-out and July 2021 examinations will not be treated as an attempt. He/she can appear in the subsequent next examination, to be held in November 2021.