Jul 04, 2021, 08:29 AM IST New Delhi: A day after the Supreme Court directed the Institute of Chartered Accountants of India (ICAI) to provide an 'opt-out' option to a candidate, the Institute made an important announcement on Thursday (July 1, 2021). SK Garg, Additional Secretary (Exams), released detailed guidelines for students appearing in the CA exams scheduled from July 5 after a three-judge bench of Justices AM Khanwilkar, Dinesh Maheshwari and Aniruddha Bose made it clear that a candidate need not produce RT-PCR (real-time reverse transcription-polymerase chain reaction) test if a medical certificate issued by registered medical practitioners for his family members is produced along with a request for opting out.