On Tuesday, a three judges bench headed by Justice A M Khanwilkar allowed ICAI to conduct the CA examination from July 5. Along with this, SC has directed the authority to prepare brief notes on SOPs, and RTPCR for examination halls and also to increase the number of examination centers for facilitating the aspirants to reach their centers on time. By considering the pandemic situation Opt-out option and extra attempt facilities will also be allowed to candidates and the ICAI has to mention the circumstances for allowing these exemptional facilities.