📘 CA Final SPOM Exam – Set C Overview

Self-Paced Online Modules – SET C is an advanced part of the CA Final SPOM curriculum introduced by ICAI. It includes technical, regulatory, and practical subjects that broaden a student’s understanding across risk, sustainability, finance, and legal domains.

📝 Papers Covered in SET C

• Paper 1: Risk Management – Learn how to assess and mitigate business and financial risks.
• Paper 2: Sustainable Development and Sustainability Reporting – Understand ESG practices and sustainability reporting standards.
• Paper 3: Public Finance and Government Accounting – Dive into government budgeting, accounting, and finance systems.
• Paper 4: The Insolvency and Bankruptcy Code, 2016 – Study the legal processes for insolvency and corporate restructuring.

📢 Relevant Amendments (Effective from June 2025 Onwards)

The ICAI has expanded Set C with six new papers from June 2025 onwards to align with global trends and industry demands:

• Paper 5: International Taxation – Covers cross-border taxation, DTAA, transfer pricing, and BEPS frameworks.
• Paper 6: The Arbitration and Conciliation Act, 1996 – Learn about alternative dispute resolution laws and procedures.
• Paper 7: Forensic Accounting – Focuses on fraud detection, financial investigation, and litigation support.
• Paper 8: Valuation – Explore valuation techniques used in finance, compliance, and business strategy.
• Paper 9: Financial Services and Capital Markets – Get insights into capital markets, mutual funds, and investment banking.
• Paper 10: Forex and Treasury Management – Learn about forex markets, treasury operations, and risk hedging strategies.

🎯 Who Should Opt for Set C?

Set C is ideal for students interested in finance, government service, forensic auditing, international taxation, and valuation. It’s especially beneficial for those seeking careers in:

• Consulting & Advisory
• Investment Banking
• Corporate Finance
• Litigation and Arbitration
• Public Sector Accounting

📌 Final Thoughts

With the updated papers effective from June 2025, Set C becomes even more relevant and forward-looking. CA aspirants are advised to plan their study time effectively and stay up-to-date with the evolving syllabus for a competitive edge in their careers.