SC dismisses plea to postpone CA exams amid election concerns

The Supreme Court declined a plea seeking the postponement of the Chartered Accountant exams (CA exam) conducted by the Institute of Chartered Accountants of India (ICAI). The CA exams, scheduled from May 2 to May 17, coincide with the Lok Sabha elections in certain states.

Citing disruptions to extensive exam arrangements and the potential for injustice to students, the Court dismissed the plea. It noted that altering exam dates could adversely affect candidates planning to clear the exams in a single attempt.

Senior Advocate Madhavi Divan, representing aggrieved CA aspirants, proposed an "opt-out" option for students unable to attend exams on May 8 and May 14 due to elections. Divan said that during elections, public buses were withdrawn and many hostels were also vacated, which could make it tough for many to appear for the exams.

She clarified that while the petitioners themselves wouldn't suffer, this plea was made in the public interest.

However, the counsel representing ICAI opposed any postponement, highlighting the comprehensive



arrangements in place and the absence of exam dates clashing with polls.

Ultimately, the Court found merit in the ICAI's stance, emphasising that exam dates did not coincide with elections. Elections are going to be held in certain states on May 7 and May 13, while the closest exam dates were on May 8 and 14.

Supreme Court declined to intervene, considering the extensive preparations and the enrolment of over 4 lakh students. It noted that the CA exams had been postponed before due to exceptional circumstances like the Covod pandemic and the same circumstances didn't stand for this plea.

"This is a matter of policy. They (ICAI) are saying they exam dates are not on election date. 4 lakh 36,000 students have enrolled, 591 centres in 290 plus areas. This is not a case for our interference," CJI Chandrachud said.

The plea was based on concerns raised by students from rural areas unable to attend exams due to election-related travel challenges. Despite suggestions for alternative arrangements, the Court upheld the ICAI's decision not to postpone the CA exams.