Vorm, who has played in every round leading up to the final, will make way for Hugo Lloris.
Pochettino said: "In each game and every game I take a decision and analyse which is the best side to pick.
"Those who get left out need to be kept on board for the rest of the season though. The players know that only 18 players can be in the squad and only 11 can start. It's not a different rule for the final.
"The players, like on the first day, need to understand that I am the boss. I decide the squad, I decide the starting XI and I decide who plays and who does not.
"It is true that it is a final and an important game but the players need to accept my decision."