Development of Case Studies in Elective Papers at the CA Final level

Announcement
Development of Case Studies and Case Scenarios

In the New Scheme of Education and Training, the assessment of elective papers at the Final level is open book and case study based. Further, in certain core papers at the Intermediate and final levels, integrated case scenario based assessment is being introduced to assess higher level analytical skills. For this purpose, we invite expression of interest from experts in different subject areas to contribute to the development of case studies and integrated case scenarios.

I Development of Case Studies in Elective Papers at the Final level

(i) Case studies need to be developed in the following six elective papers:

Paper 6A: Risk Management
Paper 6B: Financial Services and Capital Markets
Paper 6C: International Taxation
Paper 6D: Economic Laws
Paper 6E: Global Financial Reporting Standards
Paper 6F: Multi-disciplinary case study

The syllabus of the above papers are available at
https://resource.cdn.icai.org/45573bos35679-final.pdf

(ii) The length of the case study (including MCQs and descriptive questions) should be for 4 to 6 pages.

(iii) Each case study should comprise of MCQs and descriptive questions involving computations/analysis/interpretation.

(iv) Considering that the assessment is open book and case study based, all questions (both MCQs and descriptive questions) should be application-oriented and should arise from the facts of the case [i.e., MCQs and descriptive questions should be framed in such a manner that the relevant provisions of laws/accounting and auditing standards/relevant concepts and principles would need to be applied to the facts of the case study to choose the correct option].

(v) Each MCQ should have four options out of which there should be only one correct answer.

(vi) Each case study may involve application of two or more topics from the syllabus of the subject.

(vii) In case of Paper 6F: Multi-disciplinary case study, the case study may involve application of provisions/concepts in two or three subjects.

(viii) The remuneration for development of each case study would be Rs.5,000.

To read more in details, find the enclosed file