Supreme Court refuses to postpone CA exams amidst Lok Sabha elections, says, “Any relief at this stage would result in grave prejudice”

Today, the Supreme Court (SC) of India refused to entertain a plea seeking the postponement of Chartered Accountancy (CA) exams, held by the Institute of Chartered Accountants of India (ICAI), scheduled near dates on which the Lok Sabha elections, in certain States, will be conducted. The bench said that altering exam dates or postponing them would result in disruption of arrangements already in place for conducting the exams. It also said that the same would result in grave injustice for some students. The SC bench held by Chief Justice of India DY Chandrachud said, “Scheduling of exams pertains to policy decisions. But weighing the importance of the right to vote we have examined the proposition of candidates who shall be appearing for exams and would also need to vote. 591 centres are there and no exams on polling dates. At this stage when 4 lakh plus students have enrolled any relief at this stage would result in grave prejudice.” The bench further added, “We find force in ICAI’s submissions that opt out of options would prejudice those students who take all papers in a single attempt. COVID arrangements stand on a completely different footing as it was a public health crisis. Thus we shall not intervene. Dismissed.”

During the proceedings, Senior Advocate Madhavi Divan, who appeared for CA Aspirants/ students, submitted that “There are students from Kalahandi and other rural areas who will not be able to appear for the exams on 8th and 14th May since elections are on. It can be on 7th and 13th May.” Further, she added that the students are not asking for any bulk postponement of the CA exams. SA Divan suggested that an opt out option should be given to the students who find it difficult to attend the exams on May 08, 2024 and May 14, 2024. She said, “We are not asking for a bulk postponement. If there is a bunch of candidates from Rajouri. Now 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 With security issues, it is impossible to travel and public buses are also withdrawn during elections.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. One we are asking to postpone and if not possible then at least allow an out option so that one does not suffer if they are not appearing on May 8 and May 14.”

After this, SA Divan suggested, “...to increase centres. Delhi, Mumbai students will not suffer. But those coming from North East, etc. who need to travel states have to suffer. Petitioners are candidates who will not be affected but this plea is for the public interest.” The counsel appearing for the ICAI opposed all the proposals presented by the counsel appearing for CA Aspirants/ students and said, “4,36,246 students have already prepared. 390 centres across India. Admit cards and security systems are all in place. This system has subserved candidates all these years. Only in COVID it was postponed since the problem could spread. Here nobody is here from Rajouri or Kalahandi etc. ... 3,700 candidates already flagged the issue and their centres were changed. Care was taken to ensure that none of the exam dates clash with elections.” After hearing the matter, CJI refused to entertain the matter stating that “This is a matter of policy. They (ICAI) are saying the exam dates are not on election dates. 4 lakh 36,000 students have enrolled, 591 centres in 290 plus areas. This is not a case for our interference.”