Mandatory
Strategic Cost & Performance Management
Decision-making, transfer pricing, lean systems, performance measurement. The applied-judgement paper. One mandatory module.
Papers in SET B
Click any paper to open the simulator- Take test →LIVEPredicted: 52/100
Strategic Cost & Performance Management
5 questions · 3 hrs · 100 marks
ICAI conducts SPOM as a separate online assessment outside of the regular CA Final attempt cycle. Eligibility, exact MCQ count, and pass percentage are governed by ICAI’s announcements — we mirror their format the moment they publish. Always cross-check on icai.org.