During last few days, mixed expression of opinions, views and requests from students received, both relating to holding exams as per the schedule issued by The Institute of Chartered Accountants of India commencing from 29th July, 2020 or not holding exams in the prevailing COVID-19 pandemic situation.

Some students expressed concerns and anxiety on likelihood of spurt in COVID-19, availability of examination centre, students/centre in containment zone, social distancing and sanitization, availability of transport and accommodation facilities, loss of examination fee already paid and carry forward of exemption in case the student is not able to appear in the July 2020 examination. However, large number of students showed their strong desire to appear in examination as per the announced schedule.

ICAI considering the prevailing COVID-19 situation and in the interest of mitigating the anxiety and hardships of students, it has been decided to provide an OPT-OUT option to students.


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The students (who have already submitted online examination application for May 2020 Examination cycle) shall be allowed to OPT-OUT and carry forward their candidature to next examination i.e. November, 2020 examination cycle. In this case, the examination fees and exemption, if any, of the particular student will automatically be shifted and carried forward to next examination i.e. November 2020 cycle and this attempt (May 2020) will be treated as cancelled/not counted. The student will be required to apply afresh for November 2020 Examination cycle at the relevant time. His/Her Examination fees will be adjusted and differential fees, if any, will only be charged (In case he/she has filled the form for May 2020 exams for one group only and in November 2020 exams cycle, he/she opts to appear in both groups, then, he/she will be required to pay the differential fees).

Remaining students who will choose not to opt out and wish to appear for the exams commencing from 29th July 2020, the Institute is making all the required and necessary arrangements for smooth conduct of May 2020 examination (commencing from 29th July, 2020) across the globe including strict adherence to the precautions/measures related to COVID–19 which cover thermal scanning, hands’ sanitization, wearing of masks, maintaining social distancing at all times, following Government guidelines, etc. for the examinees/centre functionaries during the conduct of Chartered Accountant Examination.


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However, situation of pandemic will be reviewed (COVID cases, MHA guidelines, Centre and State Government directions) in first week of July 2020 and status will be intimated to students who have not opted out. Further, conduct of examinations commencing from 29th July 2020 will be strictly dependent upon the then Government’s advisories which may be issued for the area in which a particular Centre is situated and in any such eventuality, the students will be accommodated to the November 2020 examination cycle.

Furthermore, for Students seeking change of examination centre for the exams commencing from 29th July, 2020, the online facility for seeking change of examination centre (for the students who have already submitted online examination application for May 2020 Examination cycle) will be available at http://icaiexam.icai.org from 17th June 2020 (Wednesday) 11 AM Onwards to 20th June 2020 (Saturday) 11.59 PM.

NOTE: Intermediate (Integrated Professional Course) [IPCE-Old Course] will be extended for one more attempt i.e. November 2020 Examination cycle.

Procedure for availing OPT–OUT facility:

  1. Submit a declaration online available at https://icaiexam.icai.org from 17th June 2020 (Wednesday) 11 AM onwards to 20th June 2020 (Saturday) 11.59 PM.
  2. On submitting the declaration, candidature of the student for May 2020 Examination Cycle will be cancelled and he/she will be shifted to next Examination Cycle.
  3. Kindly note that once option for “Opt out” is taken, it will be treated as final. No request for its change will be entertained under any circumstances.


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Disclaimer: The above post includes some content used from ICAI website and executed on this website for fair use only. As this website is of educational nature, hence the content is used for education and awareness to the public.