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According to a report by IANS a bench of Justices AM Khanwilkar, Dinesh Maheshwari, and Sanjiv Khanna told the ICAI that students should also be given the option to change the examination centres so that long-distance travel can be avoided and also in the case the area becomes a containment zone.
"This option should be kept open till the last week as the situation is not static. It is dynamic," noted the bench.
ICAI on the other hand submitted that proper arrangements have been made to ensure the safety of students and that it will be difficult to change the 567 centres. The institute said that if a candidate sends an email saying he/she is unable to sit in the exam due to Covid-19, it will not be questioned.
"It is a group of 4-4. They can choose to appear at a later date if they are Covid-19 affected," the ICAI counsel maintained.
The General Secretary of the institute Rakesh Sehgal also told the court that they will extend the opt-out facility to students wherever the coronavirus situation deteriorates but will not be able to change the exam centres.
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The court has directed the ICAI to issue fresh guidelines regarding the exams by incorporating the suggestions made during the hearing. The matter regarding the chartered accountants exams was taken up by the court after India Wide Parents Association filed a PIL in the Supreme Court seeking cancellation of the exams.
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