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Officially known as , this component replaces the previous school-based assessment (SBA) for the Compulsory Part. It is designed to bridge the gap between theoretical knowledge and real-world application, testing students' ability to analyze business cases through the lens of corporate social responsibility (CSR) and strategic management.

The landscape of the Hong Kong Diploma of Secondary Education (HKDSE) Business, Accounting and Financial Studies (BAFS) curriculum has undergone a significant transformation. For years, students focused on the Individual Components (IC) of Paper 1, but under the updated curriculum, a new challenge has emerged as a critical differentiator for high achievers: Paper 3 HKIA . paper 3 hkia