Set B – Strategic Cost & Performance Management
Self-Paced Online Modules (SPOM) are a newly introduced component in the CA Scheme of Education and Training designed to allow students to learn and qualify in various specialized and interdisciplinary fields at their own pace.
1. Structure of the Modules
There are four sets of online modules (SETS A, B, C, and D). A student must complete one module from each set to be eligible for the CA Final Examination.
| Set | Category | Subject Options | Knowledge Level |
| SET A | Mandatory | Corporate and Economic Laws | Expert |
| SET B | Mandatory | Strategic Cost & Performance Management | Expert |
| SET C | Elective | Choose one from 10 options (e.g., Risk Management, International Taxation, Forensic Accounting) | Working |
| SET D | Multi-disciplinary | Choose one from 4 options (e.g., Constitution of India, Psychology & Philosophy, Entrepreneurship) | Working |
2. Learning Methodology
- Mode of Study: Students learn through eBooks and video lectures by industry experts available on the ICAI Digital Learning Hub (DLH).
- Learning Hours: Students must complete a minimum prescribed number of learning hours for each module through the DLH portal.
- Study Material: While eBooks are provided for all sets, physical study materials are also provided for the mandatory SET A and SET B modules.
3. Examination and Assessment
- Format: The assessment is conducted online and consists entirely of Multiple Choice Questions (MCQs).
- Level of Difficulty: * SETS A & B: Case scenario-based MCQs requiring “Expert Knowledge” (covering comprehension, application, analysis, evaluation, and synthesis).
- SETS C & D: A mix of independent and case-based MCQs requiring “Working Knowledge” (focusing on comprehension, application, and analysis).
- Passing Criteria: A student must score at least 50% marks in each module to qualify.
4. Key Rules and Registration
- Eligibility: Students can register for and begin these modules only after qualifying the CA Intermediate Examination.
- Attempts: There is no restriction on the number of attempts to pass these modules.
- Registration Fee: No separate fee is required; registration for SPOM is included when a student registers for the CA Final Course.
- Flexibility: Students are permitted to change their chosen subjects in SET C and SET D if they wish.
- Impact on Final Score: Marks obtained in these modules are not aggregated with the core CA Final exam papers; they are only for qualification purposes.
