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      Question

      What is the primary objective of the S.M.A.R.T. Strategy

      guide released by ICAI?  
      A To announce new CA course structure Correct Answer Incorrect Answer
      B To provide tax‑law updates Correct Answer Incorrect Answer
      C To offer a structured study and practice plan Correct Answer Incorrect Answer
      D To revise exam‑pattern rules Correct Answer Incorrect Answer

      Solution

      The S.M.A.R.T. Strategy guide (Study, Master, Apply, Revise, Triumph) is designed to help CA students follow a step‑wise preparation and practice schedule for better exam performance. 

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