Sub: Shifting from one Elective Paper to another Elective Paper under Revised Scheme of Education and Training.

Students of Final (New) Course may please note that under the Revised Scheme of Education and Training, the students will be required to opt one of the following Electives papers and the examination of these Electives will be Open Book and Case Study based.

• 6A Risk Management
• 6B Financial Services & Capital Markets
• 6C International Taxation
• 6D Economic Laws
• 6E Global Financial Reporting Standards
• 6F Multidisciplinary Case Study

The following modalities have been laid down by the Institute for these papers:

• At the time of registration to Final, the student has to select one Elective from the list of Electives mentioned above.
• He would get the relevant study material and other academic inputs on the basis of the Elective initially opted by her/him.
• At any time after registration up to and including the time of filling the examination form, he may be allowed to change his elective, if he wishes to.
• Once a student fills an option in the examination form, thereafter, he cannot change the option for that particular examination. He has to write the elective opted for by him in the examination form.
• In case a student is not able to clear the examination in the chosen elective, he can opt another elective, but he has to do so on or before filling the examination form for the next examination.
• If he wishes to procure the study material for a different elective subject than the one opted initially, he would have to purchase it separately. Exchange of study material of the initially opted elective with the newly opted elective will not be allowed.