The Supreme Court has rejected a petition seeking the rescheduling of Chartered Accountant (CA) exams conducted by the Institute of Chartered Accountants of India (ICAI), citing concerns over potential disruption and harm to students’ preparations. The plea was made due to the proximity of the exam dates to Lok Sabha election dates in several states.
A bench led by Chief Justice of India Dhananjaya Y Chandrachud emphasized that altering the exam schedule at this stage could significantly disrupt the extensive preparations already undertaken by students. The exams are slated to be held from May 2 to May 17, with specific concerns raised about the exam dates on May 8 and May 14 coinciding closely with election activities on May 7 and May 13.
The third phase of Lok Sabha elections is scheduled to commence on May 7, following the first and second phases held on April 19 and April 26, respectively.
Despite acknowledging the importance of the right to vote, the bench, also comprising justices JB Pardiwala and Manoj Misra, upheld the established exam schedule as a matter of policy decisions. They expressed concerns that any adjustments made now could severely prejudice the over 4 lakh students enrolled for the exams.
Senior advocate Madhavi Divan, representing some CA aspirants, argued that students from remote areas might encounter difficulties in appearing for exams immediately after election days. She proposed two alternatives: either providing an “opt-out” option for affected students or increasing the number of exam centres to mitigate the challenges.
However, senior counsel Ramji Srinivasan, representing the ICAI, opposed any delay or modification to the exam timetable, highlighting the extensive logistical efforts already undertaken. He pointed out that arrangements had been made to ensure that exam dates do not overlap with polling days, including changes to centres for around 3,700 candidates who raised concerns.
The Supreme Court ultimately sided with the ICAI, affirming that the current arrangements strike a careful balance between the exam schedule and electoral dates. They concluded that the situation did not warrant judicial intervention, thereby dismissing the appeal against a judgment by the Delhi High Court earlier this month.
