CV
SET B
Mandatory

Strategic Cost & Performance Management

Decision-making, transfer pricing, lean systems, performance measurement. The applied-judgement paper. One mandatory module.

All students · 1 paper · mandatory

Papers in SET B

Click any paper to open the simulator

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.