CA Final SPOM Set B Syllabus and Exam Pattern 2026 Guide

CA Final SPOM Set B Syllabus and Exam Pattern 2026

CA Final SPOM Set B (Strategic cost management and performance evaluation) as per ICAI’s self learning capsule Bhagya achiever’s community will have a snap syllabus overview and also offers free study material so that our student will be well-prepared as per recent exam and syllabus criteria.

How Can You Prepare Effectively for CA Final SPOM Set B?

• Study the latest ICAI SPOM Set B syllabus.

• Build conceptual clarity in Strategic Cost Management.

• Revise important formulas, costing methods and techniques regularly.

• Practice chapter-wise MCQ’s consistently.

• Focus on Performance, Evaluation and Decision-Making concepts.

• Attempt mock tests to improve, speed and accuracy.

• Revise weak topics through regular practice.

• Complete multiple-revisions before the assessment.

FAQ’s

Ques : What does the CA Final SPOM Set B syllabus include?

Ans : The syllabus covers Strategic Cost Management, Performance Evaluation, Decision Making, Budgeting, Standard Costing, Transfer Pricing, and other concepts prescribed under the latest ICAI SPOM Set B curriculum.

Ques : Is the SPOM Set B syllabus based on the latest ICAI scheme?

Ans : Yes. The syllabus follows the latest ICAI scheme and should be prepared according to the most recent ICAI notifications and prescribed learning modules.

Ques : What is the exam pattern for CA Final SPOM Set B?

Ans : SPOM Set B is an objective, online type exam having all the questions as MCQs as per latest ICAI exam pattern.

Ques : Does the SPOM Set B exam include only objective questions?

Ans : Yes, that’s exactly the case - entirely MCQs, covering concept application, numerical abilities, analytical decision skills etc.

Ques : Are numerical and case scenario-based questions important in SPOM Set B?

Ans : Yes. Students should prepare numerical problems and practical business case scenarios, as they are important parts of the latest SPOM Set B syllabus.

Ques : Does the SPOM Set B syllabus cover Performance Evaluation techniques?

Ans : Yes it contains accounting for financial & non- financial measures, performance measurement, responsibility accounting and measurement tools.

Ques : How should I prepare according to the SPOM Set B exam pattern?

Ans : Study chapter by chapter of the syllabus, revise it regularly, solve MCQs and do mock test series to have high accuracy and speed in the examinations.

Ques : Where can I access the latest SPOM Set B syllabus and preparation resources?

Ans : Learn through the latest ICAI syllabus and make use of the FREE Study material available at Bhagya Achiever's Community - Notes, mcqs, practice question, revision.