CMA Exams: The Supreme Court has dismissed a petition challenging the cost accounting exams’ online mode and pattern changes.

The Supreme Court on Thursday dismissed a writ petition contesting the pattern of the Intermediate and Final CMA Exams, which the Institute of Cost Accountants of India plans to hold online on December 8th (ICMAI).

“We can’t transform ourselves into supervisory authority,” the bench of Justices LN Rao, BR Gavai, and BV Nagarathna said orally while dismissing the case.

When the case was called for hearing, the bench inquired of the petitioners’ counsel as to who they were and where they lived.

The court orally commented, “On the petitioner’s counsel’s submission that the petitioner(s) were from Delhi and Nagpur,” “Are you a regulating body or a monitoring agency? You claim that people who live in rural areas will be disadvantaged. You’re in front of us, and you represent tens of thousands of students?”

“If we start interfering in exams like this,” the bench said, “no exam would be performed in the country.”

While the petitioner’s counsel expressed his dissatisfaction with the leaked paper(s) and the Institute’s failure to set guidelines for the online exams, in which students were required to draw diagrams, the bench dismissed the case, stating that it could not act as supervisory authorities.

The Petition’s Details

The petitioners had asked for the pattern of the Intermediate and Final exam 2021 to be declared illegal, null and void since it violates Article(s) 14, 19, and 21 of the Indian Constitution and is hence void from the start.

The petitioners further requested that ICMAI conduct the Intermediate and Final exams in 2021 in an offline format.

The petitioners had objected to the exam pattern for the following reasons:

The institute has been modifying the pattern on its own, without providing any formal announcement on their websites about the modifications.

In the last month, the institute has altered the exam pattern three times, causing a lot of confusion and mayhem in the minds of the candidates/students.


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