Give opt-out facility to all who can’t make it to CA exam: SC to ICAI

The Supreme Court on Monday asked the Institute of Chartered Accountants of India (ICAI) to extend its 'opt-out' facility for candidates who are unable to attend the CA exams due to the pandemic. "Suppose a candidate hasn't chosen the opt-out option but suddenly comes under a containment zone...You should treat candidates who don't appear as opt-out cases," the SC said.