“We cannot convert ourselves into supervisory authority”: SC Dismissed Petition challenging pattern of CMA exams


The writ petition challenging the pattern and online mode of the intermediate and final cost accountants examinations was dismissed by the Supreme Court on December 2nd. The CMA exams will be held online on December 8 by the Institute of Cost Accountants of India (ICMAI).

One of the petitioners, Nitin, requested that the Intermediate and Final Exam 2021 pattern be declared illegal, null, and void because it violates Article(s) 14, 19, and 21 of the Indian Constitution and is thus void Ab Initio

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The petitioners objected to the examination pattern for the following reasons: the institute changed the pattern on the spur of the moment, without providing any official notification on their official websites about the changes.

In the last month, the institute has changed the exam pattern three times, causing a lot of confusion and mayhem among the candidates.

The latest pattern or exam mode issued by the Institute, according to the study material published by the Institute, is not at all practicable. According to recent trends, a lot more typing of responses will be required, for which applicants have not yet prepared or practised. Practical issues, such as theory papers with lengthy responses based on the most recent pattern, will be impossible to finish in the time allotted.

Because the majority of candidates are well versed and practised in writing on pen and paper, the Institute has set a time limit of 3 hours, which would make it impossible for students to complete the exam.

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The authorities are taking away the fundamental rights of Hindi Medium applicants under the current test pattern because it is impossible to type responses to subjective questions in Hindi within a three-hour time limit.

“We cannot convert ourselves into supervisory authority,” the three-judge bench of Justice LN Rao, Justice BR Gavai and Justice BV Nagarathna said in dismissing the petition.

The authorities are taking away the fundamental rights of Hindi Medium candidates under the current exam pattern because it is impossible to type answers to subjective questions in Hindi in a time limit of three hours. Practical problems, such as theory papers with long answers that follow the latest pattern, will be impossible to complete in the allotted time.


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