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All Sets›SET C
SET C
Elective

Elective — pick one of ten

A specialisation paper aligned to where you want to practice. Choose carefully — this signals your direction.

Pick 1 of 10

Papers in SET C

Click any paper to open the simulator
  • Paper 01LIVE

    Risk Management

    3 questions · 3 hrs · 100 marks

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  • Paper 02LIVE

    Sustainable Development & Sustainability Reporting

    3 questions · 3 hrs · 100 marks

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  • Paper 03LIVE

    Public Finance & Government Accounting

    3 questions · 3 hrs · 100 marks

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  • Paper 04LIVE

    The Insolvency & Bankruptcy Code, 2016

    3 questions · 3 hrs · 100 marks

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  • Paper 05LIVE

    International Taxation

    3 questions · 3 hrs · 100 marks

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  • Paper 06LIVE

    The Arbitration & Conciliation Act, 1996

    3 questions · 3 hrs · 100 marks

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  • Paper 07LIVE

    Forensic Accounting

    3 questions · 3 hrs · 100 marks

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  • Paper 08LIVE

    Valuation

    3 questions · 3 hrs · 100 marks

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  • Paper 09LIVE

    Financial Services & Capital Markets

    3 questions · 3 hrs · 100 marks

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  • Paper 10LIVE

    Forex & Treasury Management

    3 questions · 3 hrs · 100 marks

    Take test →

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.