CA Exams: Opt-out available if candidate/family member suffered from COVID-19 and for candidates in containment zone: Supreme Court The Supreme Court today allowed candidates due to appear for the upcoming Chartered Accountant (CA) exams in July, to opt out if they or their family members have suffered from COVID-19 in the recent past. The Court also made it clear that RT-PCR negative reports shall not be insisted upon for availing the op out as long as the candidate gets a medical certificate from a registered medical practitioner. Candidates, who are in containment zones, can also opt out, the Court said. The Court also rejected the suggestion by Institute of Chartered Accountants of India (ICAI) that candidate will not be permitted to opt out if change of centre is within the same city. "We direct that ICAI shall permit candidates to opt out in case of last minute change of centre, and the same shall not be treated as an attempt," the Court said.