The Supreme Court on Monday rejected a plea seeking postponement of the Chartered Accountant (CA) exams held by the Institute of Chartered Accountants of India (ICAI) in view of Lok Sabha elections. The petitioner had moved the top court contending that it will be difficult for students from interior regions or less connected regions to reach the exam centres the next day after casting their votes. This year, the exams are scheduled exactly the next day of polling.


A bench headed by CJI DY Chandrachud heard the case and noted that the CA exams for intermediate and final level are scheduled on May 8 and May 14, whereas the elections dates are May 7 and May 13.


The bench said that postponing the exams will cause severe hardship to several students and noted that over 4.36 lakh students have enrolled for the exams and postoning the dates will cause grave prejudice.


The bench also noted that a total of 591 exam centres have been arranged across India and that no exams are scheduled on the polling dates. Counsel appearing for ICAI submitted that giving opt-out options would prejudice those students who take all papers in a single attempt. ICAI also said that 591 centres have been arranged and there are no exams on polling dates.


While pronouncing order, the bench further said that the arrangements made during COVID stand on a completely different footing as it was a public health crisis. The CA exams are scheduled from May 2 to May 17.Several students moved the PIL in court seeking postponement by one day for exams scheduled for May 8 and May 14 as elections are due on a day before and travelling to exam centres within a day might pose a serious challenge to students.


Senior Advocate Madhavi, appearing for students, told the court that there are students from rural areas who will not be able to appear.She highlighted the difficulty faced by students with the example of candidates from J&K's Rajouri. "...they can only come by public transport. With security issues, it is impossible to travel and public buses are also withdrawn during elections. Hostels are also being asked to vacate."


She said another option could be that Centres are increased. "Delhi, Mumbai students will not suffer. But those coming from the North East, etc. will...Petitioners are candidates who will not be affected but this plea is for the public interest," she said.


The apex court, however accepted ICAI's argument and rejected pleas by students.   


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