CA Final Self-Paced Online Modules

Self-Paced Online Modules are compulsory papers that must be completed as part of the CA course. There are 4 sets:

Set A (Compulsory): Corporate and Economic Laws (100 marks)

Set B (Compulsory): Strategic Cost & Performance Management (100 marks)

Set C (Elective — choose 1 of 10):
Risk Management, Sustainability Reporting & Assurance, Public Finance & Government Accounting, Insolvency & Bankruptcy, International Taxation, Arbitration & Alternate Dispute Resolution, Forensic Accounting & Digital Assurance, Valuation, Financial Services & Capital Markets, Forex & Treasury Management

Set D (Multi-disciplinary NEP 2020 — choose 1 of 4):
Constitution of India & Legal Thinking/Advocacy Skills, Psychology/Philosophy, Entrepreneurship & Start-Up Ecosystem, Digital Ecosystem & Management

CA Final requires completing 4 Self-Paced Online Modules (SETS A, B, C, D):

SET A - Corporate and Economic Laws (100 marks) [COMPULSORY]
- Part I: Corporate Laws (70 marks): Company Law (Companies Act 2013, Sections 149+), Securities Laws (SEBI Act, Listing Regulations, ICDR, Takeover Regulations, Insider Trading)
- Part II: Economic Laws (30 marks): FEMA 1999, FCRA 2010, Insolvency and Bankruptcy Code 2016

SET B - Strategic Cost & Performance Management (100 marks) [COMPULSORY]

SET C - Elective (100 marks) — Choose ONE from 10 options:
1. Risk Management 2. Sustainable Development 3. Public Finance & Govt Accounting 4. Insolvency & Bankruptcy Code 2016 5. International Taxation 6. Arbitration & Conciliation Act 7. Forensic Accounting 8. Valuation 9. Financial Services & Capital Markets 10. Forex and Treasury Management

SET D - Multidisciplinary (100 marks) — Choose ONE from 4 options:
1. Constitution of India & Art of Advocacy 2. Psychology & Philosophy 3. Entrepreneurship & Start-up Ecosystem 4. Digital Ecosystem and Controls

Yes. Students must complete and qualify all 4 sets of Self-Paced Online Modules (Set A, B, C, D) to be eligible to appear in the CA Final Examination. Set A and Set B are compulsory subjects; Set C and Set D each require choosing one elective from the available options.

Passing criteria for Self-Paced Online Modules (SPOM):
- Minimum marks required: 50% in each module (SET A, B, C, D)
- There is NO restriction on number of attempts — students can attempt as many times as needed
- Marks obtained in SPOM will NOT be aggregated with marks in the core CA Final papers for assessment purposes

Students may change the subject they opted for in SET C and SET D (elective modules).

Registration for Self-Paced Online Modules:

1. Students who have passed CA Intermediate must register for CA Final Course
2. At the time of Final Course registration, students are simultaneously required to register for SPOM
3. The registration form for Final Course contains facility to opt for subjects under SET C and SET D
4. No separate fee is payable for registration of SPOM (Sets A, B, C and D are all included at no extra cost)

Manner of learning:
- Study materials provided as eBooks
- For SET A and SET B: Physical copies also provided to students
- Video lectures from industry experts available through Digital Learning Hub (DLH)
- Special sessions organized periodically to address student queries

Examination format for Self-Paced Online Modules:

SET A and SET B (Compulsory subjects):
- Assessment: Online Multiple Choice Questions (MCQ), case scenario-based
- Knowledge level tested: Expert knowledge — all skills including knowledge, comprehension, application, analysis, evaluation and synthesis

SET C and SET D (Elective/Multidisciplinary subjects):
- Assessment: Combination of independent MCQs and case scenario-based MCQs
- Knowledge level tested: Working knowledge — knowledge, comprehension, application and analysis

All assessments are online only. Detailed modalities are communicated to students by ICAI from time to time.

SET B of CA Final Self-Paced Online Modules covers Strategic Cost & Performance Management (100 marks):

Part A - Strategic Cost Management:
1. Introduction to Strategic Cost Management (Value Proposition, Porter Five Forces, Role of Management Accountant)
2. Modern Business Environment (TQM, Supply Chain Management, Gain Sharing, Lean, JIT, Kaizen, Six Sigma)
3. Lean System and Innovation
4. Specialist Cost Management Techniques (Target Costing, Throughput Accounting, Life Cycle Costing, Environment Management Accounting)
5. Management of Cost for Emerging Business Models (Digital Technologies, Hyper Competition)
6. Strategic Revenue Management (CVP Analysis, Pricing Decisions, Kano Performance Attributes)
7. Strategic Profit Management (Operating Profit Analysis, Activity Based Management, Pareto Analysis)

Part B - Strategic Performance Management:
- KPIs, Balanced Scorecard, Building Block Model, Transfer Pricing, Standard Costing, Variance Analysis

Part C - Case Study (MCQs and extended response)