NEW DELHI, June 29: The Supreme Court on Tuesday asked the Institute of Chartered Accountants of India (ICAI) to look into “all angles” and consider having a competent authority to certify that a candidate of CA examinations scheduled in July is unable to appear due to COVID-19 related issues. Observing that having a negative RT-PCR report may not reflect the fitness of a person as the effects of coronavirus may be felt for months, the apex court said that ICAI should look into all the aspects as the matter relates to granting an opportunity to opt-out to those who can’t appear in exams due to COVID related issues.