SPOM SET D Multidisciplinary Electives
CA Final SPOM SET D offers 4 multidisciplinary elective options (choose ONE, 100 marks each):
Paper 1: Constitution of India and Art of Advocacy
- Part I: Constitution of India — Preamble, Fundamental Rights, Directive Principles, Union Legislature, Executive, Judiciary, State Government, Amendment procedure, Emergency Provisions, Schedules
- Part II: Art of Advocacy — Development of Legal System in India, Representation by CAs in Tribunals, Basic Rules of Drafting and Pleading
Paper 2: Psychology and Philosophy (100 marks)
- Section A: Psychology — Introduction, Personality (HEXACO model, Dark Triad), Individual psychological processes (EI, Communication, Stress Management), Psychological processes in Organizations
- Section B: Philosophy — General Discussions on Philosophy, Critical Thinking and Reasoning, Ethics (Plato/Aristotle, Indian Ethics — Dharma/Artha/Kama/Moksha, Yoga), Usefulness of Philosophy for CAs
Paper 3: Entrepreneurship and Start-up Ecosystem (100 marks)
- Introduction to Entrepreneurship & Startups, DPIIT Recognition, Business Models, Lean Startups
- Product Development (MVP, PMF, Agile methodology)
- Pitching and Business Plan, Startup Funding and Valuation
- Legal considerations (Entity type, Cofounder Agreement, IPR, ESOP)
- Startup Incubators & Accelerators, Case studies on success stories
Paper 4: Digital Ecosystem and Controls (100 marks)
- Governance and Management of Digital Ecosystem (IT Strategy, GRC Framework, Risk Management, BCP)
- Information Systems Life Cycle (Acquisition, Development, Implementation)
- Information Systems Control
- Digital Data and Analysis (DPDPA 2023, IT Act 2000, Business Intelligence, Data Analytics)
- Digital Economy (Fintech, Digital Currency, Cryptocurrency, Emerging Technologies)
CA Final SPOM SET D Paper 1: Constitution of India and Art of Advocacy
Part I — Constitution of India:
- Preamble of Constitution of India
- Fundamental Rights (Articles 12-35)
- Directive Principles of State Policy
- Fundamental Duties
- Union Legislature (Parliament — Lok Sabha and Rajya Sabha)
- Union Executive (President, Vice President, Council of Ministers, Attorney General)
- Union Judiciary (Supreme Court)
- State Legislature, Executive and High Court
- Local Self-Government
- Amendment of the Constitution (Article 368)
- Emergency Provisions (Articles 352, 356, 360)
- Schedules of the Constitution
Part II — Art of Advocacy:
- Development of Legal System in India
- Representation by Chartered Accountants in Tribunals (Income Tax Appellate Tribunal, NCLT, etc.)
- Basic Rules of Drafting and Pleading
CA Final SPOM SET D Paper 4: Digital Ecosystem and Controls (100 marks)
1. Governance and Management of Digital Ecosystem:
- Key concepts of Governance and IT strategy
- Governance, Risk and Compliance (GRC) Framework
- Risk fundamentals, Sources and Types of risk
- Enterprise Risk Management Framework
- Information Systems Security Policy
- Business Continuity Planning and Disaster Recovery Planning
2. Information Systems Life Cycle:
- Information System Acquisition
- Information System Development methodologies
- Information Systems Implementation and Maintenance
3. Information Systems Control:
- Classification of Controls
- Overview of IT Tools
- Controls on specific business processes
4. Digital Data and Analysis:
- Data Privacy and Data Assurance
- Digital Personal Data Protection Act, 2023
- IT Act 2000 compliance
- Data Analytical tools and Techniques
- Business Intelligence (BI) tools and Techniques
5. Digital Economy:
- ABCD of Fintech
- Digital Payments, Digital Currency and Cryptocurrency
- E-business risks and controls
- Emerging Technologies and Concepts
