On Monday the Delhi High Court heard a Petition, concerning the revision of the Chartered Accountants (CA) Intermediate and Final examination dates for May 2024.
A Single Judge Bench of Justice C Hari Shankar heard the plea a refused to stay the examination of the Chartered Accountants (CA) Intermediate and Final examination dates.
The plea for adjustment came in light of the exam schedule clashing with the forthcoming Lok Sabha elections, prompting the Institute of Chartered Accountants of India (ICAI) to initially alter the exam dates.
Justice C Hari Shankar remarked that the potential difficulties faced by candidates in taking the exam do not justify disrupting the exam process, which involves around 426,000 participants.
The judge expressed surprise at such a plea being made.
The court also noted that the national elections are set for May 7 and May 13, while no exams are scheduled for May 6 and May 12.
Furthermore, the court observed that the exam authorities have taken steps to ensure that the candidates’ ability to vote in the elections is not compromised by the exam schedule.
It was emphasized that the responsibility falls on the candidates to manage their time and plans effectively if they intend to vote.
Despite the ICAI’s attempt to accommodate the election timetable by revising the dates, CA candidates have expressed dissatisfaction, leading to the filing of a petition for a further review of the already rescheduled dates.
As per the current revision, the CA Inter Group 1 exams are slated for May 3, 5, and 9, a shift from the original dates of May 7. Group 2 exams have been rescheduled to May 11, 15, and 17 from the earlier May 9, 11, and 13. For CA Final candidates, Group 1 exams are now set for May 2, 4, and 8, previously planned for May 6, and Group 2 exams on May 10, 14, and 16, moved from the initial May 8, 10, and 12.
The ICAI has made it clear in its revised schedule announcement that the exam dates will stand as announced, irrespective of any of the days being declared a public holiday by the Central Government, State Governments, or any Local Authority.
In a significant development, the ICAI also announced its decision to increase the frequency of CA Foundation and Intermediate Exams from twice to thrice a year. This change aims to provide candidates with an additional opportunity for improvement, supplementing the existing June and December schedules.
The highest score among the three attempts will be considered the final score. However, specific dates for the third exam session are yet to be disclosed by the ICAI.
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