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Board of Studies
The Institute of Chartered Accountants of India
2nd March, 2021

Sub: Case Study Digest at Final level

In the six elective papers at the Final level, the assessment is open book and case-study based. The question paper comprises of five case studies of 25 marks each, out of which candidates have to attempt any four within four hours. Each case study of 25 marks comprises of MCQs for 10 marks (5 MCQs of 2 marks each) and descriptive questions for 15 marks.

The Board of Studies, in its endeavour to assist students in attempting a case study based paper, has come out with a Case Study Digest in each of the six elective papers [Paper 6A to 6F] at the Final level. The same would be relevant from May, 2021 examination. The Case Study Digest in each elective paper is a compilation of high-quality case studies involving application of higher level analytical and interpretational skills in answering the MCQs and descriptive questions (in the form of computation or otherwise) based thereon. The process of reading the case studies, identifying the issues involved and solving the questions based thereon by applying the concepts/standards/provisions dealt with in the respective subject(s) will help students gain confidence in attempting a case study based paper and enable them to approach the examination with confidence and a positive attitude.

The Case Study Digests in the six elective papers have also been webhosted at the BoS Knowledge Portal, the links to which are given hereunder -

Paper No. Subject Name Link to the webhosted Case Study Digest
6A Risk Management
6B Financial Services and Capital Markets
6C International Taxation
6D Economic Laws
6E Global Financial Reporting Standards
6F Multi-disciplinary Case Study

The BoS has also come out with a Case Study Digest in Core Paper 5: Strategic Cost Management and Performance Evaluation, applicable from May, 2021 Examination. The said Case Study Digest has been webhosted at the BoS Knowledge Portal and is available at

Board of Studies, ICAI

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