As ICAI exams’ matter is in Supreme Court, the SC directs ICAI today that “We are of the concerned opinion that the option will be with the candidate and you have to respect that option. If you are changing according to your preferences, you cannot force the candidate to follow.”
SC also said that “In case of Last minute change of examination centres, we disapprove the suggestion of ICAI that if it’s in the same city, the candidate will not be allowed to opt out. We direct that candidate should be allowed to opt out and it will not be treated us an attempt.”
“Such candidate can appear in backup when situation is conducive.”
The matter has concluded with these and some other remarks.