How to Choose CA Final Elective Paper? 

What is CA Final Elective Paper? -  This is an open book, case study-based paper. The choice of the subject is to be made by the students. Students can select purely on the basis of their interest, passion, and the field they would want to pursue their career after clearing Chartered Accountancy.  

6A- Risk Management -  This paper focuses on the practical aspects of applying risk-related issues in business scenarios. This is meant particularly for people who aspire to work in the Insurance sector or consultancy. The content of the paper is substantially taken from DIRM(Diploma in Insurance And Risk Management), a post-qualification course conducted by ICAI. 

6B- Financial Services and Capital Market: -  This paper aims at acquiring knowledge of various financial services rendered by banks, financial intermediaries, etc. This is meant particularly for people who aspire to build a career in the banking sector or consultancy. Regarding the syllabus of this paper, it is an extension of Strategic Financial Management. Some portions can also be linked with Corporate and Economic Laws. 

6C-International Taxation -  The purpose of this paper is to have an idea of provisions relating to international taxation. This is meant for people aspiring to build a career in international taxation(practice or leading consultants in the field of international taxation). 

6D-Economic Laws The objective of this paper is to have an idea of different economic laws. This is meant for people who aspire to build a career in the legal field and act as insolvency professionals, as well as company secretaries. The portion of this paper is taken partially from paper 4 (economic laws) which carries 30 marks and largely from the company secretary syllabus. 

6E-Global Finance Reporting Standards The objective of this paper is to develop the applications of international financial reporting standards. This is meant for people aspiring to build a career in multinational companies or do an audit as a core area of practice. The portion of this paper is an extension of "Financial Reporting".  

6F- Multi Disciplinary Case Study One of the most dynamic, challenging, interesting, papers among all electives options. The purpose of this is to enhance the application skills of accounting, auditing, taxation, corporate laws, finance, and other management areas. This is meant for people who aspire to become entrepreneurs or to do some form of consultancy practice. The portion of this paper is based on all commerce field related areas. 

Can students change from one elective paper to another? At the time of registration in CA Final, the student has to select any one Elective Paper. However, any time thereafter, a student can change from one elective to another. But, a student can’t change once he/she fills an option in the exam form. 

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