The Institute of Chartered Accountants of India (ICAI) will conduct the CA Inter and Final examinations as per the scheduled dates. The Delhi High Court has dismissed the petition of the students who were seeking postponement of the exams. Few days back, a group of 27 students filed a petition in Delhi High Court to reschedule the ICAI CA Inter and Final examinations. Their claim was, due to the upcoming Lok Sabha Elections, students will face logistical problems. But Delhi High Court has rejected their plea and exams will be conducted on the aforesaid dates.
The Argument of the Petitioners
The petitioners argued that transportation and other logistical machinery will be used in elections. This can be disadvantageous and hectic for students appearing for the exams.
Court’s Judgment
However, the court held the view that there is no ‘legal impediment’ to conducting examinations during elections. The bench emphasized that there is a huge number of aspiring Chartered Accountants (approximately 426,000) who are preparing to appear in the exam. Rescheduling exams at this 11th hour may cause problems for them. Therefore the Honorable Court expressed disapproval of the request. They also stated that the mere possibility of hardship cannot be a reason to delay the exams.
Exam Dates
The ICAI had previously acknowledged the potential impact of the elections and adjusted the examination schedule accordingly. Here’s a breakdown of the revised schedule:
CA Inter:
Group I: May 3rd, 5th, and 9th, 2024 Group II: May 11th, 15th, and 17th
CA Final:
Group I: May 2nd, 4th, and 8th, 2024
Group II: May 10th, 14th, and 16th
International Taxation – Assessment Test: May 14th and 16th, 2024. As per ICAI schedule, CA Foundation course examination will be conducted in June 2024. So it will not be affected by elections.
A Clearer Picture Emerges
This development is very important from the students’ perspective. Amid all the confusion, it gives clarity about the specific dates of the examination. Students who are preparing diligently are advised to continue their studies as exams will be conducted on their aforesaid dates. For those who may still have concerns regarding transport, are advised to chalk it out as soon as possible. It is very possible that due to the election anyone can face logistical problems, so making necessary arrangements is a must. For further updates students are suggested to visit ICAI website regularly and stay updated. Are you also preparing for ICAI exams? What are your thoughts and how prepared are you? Let us know in the comments.
