ICAI has recently updated the notification earlier published. Details of the earlier notification can be found below –
However, ICAI recently updated the above-mentioned notification wrt updation of separate mail ids for each subject, inclusion of SCM PE subject for new case studies & some others. Text of same can be found below –
4th October, 2019
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
- Case studies need to be developed in the following six elective papers:
|Subject Name||Email-ids for mailing sample case study|
|Paper 6A: Risk Management||[email protected]|
|Paper 6B: Financial Services and Capital Markets||[email protected]|
|Paper 6C: International Taxation||[email protected]|
|Paper 6D: Economic Laws||[email protected]|
|Paper 6E: Global Financial Reporting Standards||[email protected]|
|Paper 6F: Multi-disciplinary case study||mdcs[email protected]|
The syllabus of the above papers are available at https://resource.cdn.icai.org/45573bos35679-final.pdf
- The length of the case study (including MCQs and descriptive questions) should be for 4 to 6 pages.
- Each case study should comprise of MCQs and descriptive questions involving computations/analysis/interpretation.
- 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].
- Each MCQ should have four options out of which there should be only one correct answer.
- Each case study may involve application of two or more topics from the syllabus of the subject.
- In case of Paper 6F: Multi-disciplinary case study, the case study may involve application of provisions/concepts in two or three subjects.
- The remuneration for development of each case study would be Rs. 5,000.
Sample case studies are available at the BoS Knowledge Portal:
II Development of Case Studies/ Case Scenarios in Final (New) Paper 5: Strategic Cost Management and Performance Evaluation
- The Case Study will require to deal with material in less structured situations and to integrate a variety of tools in arriving at a recommended solution. The basic objective of a Case Study is to allow the students to apply ideas and insights from theory to the real-life issues and problems. Case Scenarios, as opposed to Case Studies, are short cases. Written in a more compact style with an appealing narrative, the Case Scenario’s focus is on covering more depth in a specific area. While Case Studies provide the width and depth required for a holistic analysis- based-discussion, Case Scenario enable more in-depth analysis of a given managerial dilemma.
- The cases should be based on Skill Assessment. A list of the verbs that appear in the requirements for each case in this paper is given at below URL.
- Email-id on which sample case study is to be sent is [email protected]
III Development of Integrated Case Scenarios in select subjects at the Intermediate and Final levels
- Integrated case scenarios followed by MCQs based on such case scenarios have to be developed to assess the analytical and application skills in the following select core subjects at the Intermediate and Final level:
|Paper No.||Subject||Email-ids for mailing sample case scenario|
|2||Corporate and Other Laws||[email protected]|
|4||Taxation||[email protected] (For Indirect Taxes) [email protected] (For Income Tax)|
|6||Auditing & Assurance||[email protected]|
|7||Enterprise Information System & Strategic Management||[email protected] (For Enterprise Information Systems) [email protected] (For Strategic Management)|
The syllabus of these subjects is available at https://resource.cdn.icai.org/45571bos35676-intermediate.pdf.
In the IIPCE (Old) Paper 7 Information Technology also, case scenarios need to be developed. The syllabus for this subject is available at https://resource.cdn.icai.org/44376bos34304p7sm-ipages.pdf
The email id for sending sample case scenario for IIPCE (Old) Paper 7 Information Technology is [email protected]
|Paper||Subject||Email-ids for mailing sample case scenario|
|3||Advanced Auditing and Professional Ethics||a[email protected]|
|4||Corporate and Economic Laws||law[email protected]|
|6||Information Systems Control and Audit||[email protected]|
|7||Direct Tax Laws and International Taxation||[email protected]|
|8||Indirect Tax Laws||[email protected]|
The syllabus of these papers are available at https://resource.cdn.icai.org/45573bos35679-final.pdf. For Paper 6, syllabus is available at https://resource.cdn.icai.org/41125bos30870-sm-initialpages.PDF
- Integrated case scenarios should comprise of a case scenario followed by a 5 to 6 MCQs based on the said case scenario.
- The length of the case scenario (including MCQs) should be for 1 to 2 pages.
- Each MCQ should have four options out of which there should be only one correct option.
- The MCQs should be application-oriented and should arise from the case scenario [i.e., they should be framed in such a manner that the relevant provisions of laws/accounting standards/standards on auditing/ concepts and principles would need to be applied to the facts of the case scenario to choose the correct option ].
- The remuneration for development of each case scenario is Rs. 1,500.
You are required to develop one sample case study (in the desired manner) in one or more of the subject-area(s) of your interest and mail the same to the corresponding e-mail-id(s) mentioned above within 5 days of filling the form. Your expression of interest through google form would be considered holistically after receiving the sample case within 5 days at the said e-mail ids mentioned above.
For expression of interest, please visit https://forms.gle/YQLryW3MMVRjEeFw7
Director, Board of Studies
Official Link of same can be accessed from below –
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