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The Institute of Chartered Accountants of India (ICAI) invites Chartered Accountants and subject experts to contribute to its Question Bank for the Self-Paced Online Module Examinations under the New Scheme of Education launched on 1st July 2023. These computer-based tests assess candidates for the Final Examination using multiple-choice questions (MCQs). The modules are divided into four sets: A, B, C, and D. Sets A and B focus on case-scenario-based MCQs, assessing expert knowledge across skills such as Knowledge, Comprehension, Application, Analysis, Evaluation, and Synthesis. Sets C and D emphasize working knowledge through independent and case-based MCQs. Subjects include Corporate Laws, Strategic Management, Risk Management, International Taxation, Forensic Accounting, and Digital Ecosystem, among others. Contributors must submit original, self-coined MCQs adhering to specified guidelines. Interested professionals can register through the provided link, ensuring submission of a signed declaration of non-conflict of interest.

The Institute of Chartered Accountants of India
(Set up by an Act Parliament)

Examination Department
The Institute of Chartered Accountants of India
17th February 2025

Invitation for contribution to Question Bank in respect of Self-paced Online Module Examinations (Set-A, B, C & D)

The New Scheme of Education for Chartered Accountancy Couse has been launched on 1st July 2023 and the first examination under New Scheme was held in the month of May 2024. The candidates who are going to appear in the Final Examination under the New Scheme are required to qualify for Self-Paced Online Module Examinations. Self-Paced Module Test (SPMT) is a Computer Based Online Test having 4 Modules namely Set A, B, C and D of 100 Marks each.

The assessment would be online by way of Multiple-Choice Questions, which would be case scenario based for Self-Paced Module Sets A and B; and a combination of independent MCQs and case scenario based MCQs in case of subjects in Self-Paced Modules Sets C and D. Expert Knowledge is expected in Sets A and B, wherein all skills namely, Knowledge and Comprehension (K&C), Application and Analysis (A&A) and Evaluation and Synthesis (E&S) would be assessed. Working knowledge is expected in Sets C and D wherein Knowledge and Comprehension (K&C) and Application and Analysis (A&A) would be assessed.

With a view to further augment and strengthen the Question Bank for above mentioned Self-paced Online Module Examination, it has been decided to invite questions from Chartered Accountants/Subject-experts of the relevant areas.

The links for Self-Paced Online Modules – New Scheme of Education and Training are as under:

Link: https://www.icai.org/post/self-paced-online-modules-nset

Set- A (Corporate & Economic Laws)

Set-B (Strategic Cost & Performance Management).

SET C contains 10 elective subjects namely:

Paper-1 : Risk Management

Paper-2: Sustainable Development and Sustainability Reporting

Paper-3 : Public Finance and Government Accounting

Paper-4 : The Insolvency and Bankruptcy Code, 2016

Paper-5: International Taxation

Paper-6 : The Arbitration and Conciliation Act, 1996

Paper-7 : Forensic Accounting

Paper-8 : Valuation

Paper-9 : Financial Services and Capital Markets

Paper-10 : Forex and Treasury Management

SET D contains 4 elective subjects namely:

Paper-1: The Constitution of India & Art of Advocacy.
Paper-2: Psychology & Philosophy.

Paper-3: Entrepreneurship & Start-up Ecosystem.
Paper-4: Digital Ecosystem and Controls.

Pl note that the MCQs and case-scenarios shall be self-coined and not lifted from any published sources. In case of Integrated case scenarios, pl ensure that MCQs should emanate from the case scenario only.

Professionals and Experts, having relevant experience, and interested to contribute in the Question Bank (Integrated Case Scenarios with MCQs) can register themselves with Examination Department through the below cited link:

Link: https://forms.oƯice.com/r/q6eJzLDZ6P

For ease, the above-mentioned link also contains Terms and conditions including declaration of non- conflict of interest. Please submit the duly signed declaration of non- conflict of interest along with the Question Paper, failing which the Question paper will not be considered.

JOINT SECRETARY (EXAMINATIONS)

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