The Supreme Court on Monday told the Institute of Chartered Accountants of India (ICAI) to be flexible and consider allowing students to opt out of the exams amid the Covid-19 pandemic. A bench of Justices AM Khanwilkar, Dinesh Maheshwari, and Sanjiv Khanna took up the matter through video-conference and told ICAI during the hearing: "Don't be rigid, be flexible. Show some concern for the students." The ICAI counsel sought time to issue fresh guidelines in connection with the current cycle of the CA exams slated this year.