CA Exams: We are not here to regulate everything, says SC, refuses to entertain application

The Supreme Court Monday refused to entertain an application which had raised issues about a notification by the Institute of Chartered Accountants of India (ICAI) regarding CA exams scheduled next month, saying “we are not here to regulate everything” A bench of Justices A M Khanwilkar and C T Ravikumar also questioned the applicant as to why he has filed a miscellaneous application (MA) in a writ petition which was disposed of earlier by the apex court.

“We decline to entertain this application. It will be open to the applicant to invite the attention of the competent authority to make necessary amendments, if and when necessary,” the bench said.

The counsel appearing for the applicant told the bench about the November 8 notification issued by the ICAI which referred to guidelines for examination centres, examination functionaries, and candidates for the December 2021 CA examinations in wake of the ongoing COVID-19 pandemic. “How can you file an MA? This is a substantive prayer. You are questioning some circular,” the bench observed.

The counsel appearing for the applicant said it is circular in furtherance of the order passed by the apex court on June 30.

On June 30, the top court had permitted candidates scheduled to appear for the CA exams which were to be held in July to opt-out if they or their family members have suffered from COVID-19.

It had passed the order in June while hearing a batch of petitions seeking different reliefs including an opt-out option for the candidates, postponement of the exam, and an increase in the number of centres this year.

During the hearing on Monday, the counsel appearing for the applicant said in furtherance of the apex court’s direction, the exam is now scheduled to be held in December.

“The situation in June 2021 was different, the situation now is different and it is an evolving situation,” the bench observed, adding, “We are not here to regulate everything.”.

The counsel said that in the November 8 notification, there was no inbuilt scheme to opt out.

“You do not have to worry. The authorities are more worried than you,” the bench said. The apex court said if the applicant is aggrieved by any substantive decision taken by the competent authority, he can challenge the same in an independent proceeding.