Elective
Elective — pick one of ten
A specialisation paper aligned to where you want to practice. Choose carefully — this signals your direction.
Papers in SET C
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Risk Management
3 questions · 3 hrs · 100 marks
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Sustainable Development & Sustainability Reporting
3 questions · 3 hrs · 100 marks
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Public Finance & Government Accounting
3 questions · 3 hrs · 100 marks
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The Insolvency & Bankruptcy Code, 2016
3 questions · 3 hrs · 100 marks
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International Taxation
3 questions · 3 hrs · 100 marks
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The Arbitration & Conciliation Act, 1996
3 questions · 3 hrs · 100 marks
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Forensic Accounting
3 questions · 3 hrs · 100 marks
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Valuation
3 questions · 3 hrs · 100 marks
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Financial Services & Capital Markets
3 questions · 3 hrs · 100 marks
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Forex & Treasury Management
3 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.