ICAI’s Self-Paced Online Modules (SPOM): Revolutionizing CA Final Preparation
Published on: January 26, 2025
The Self-Paced Online Modules (SPOM) were introduced into the CA curriculum by the Institute of Chartered Accountants of India (ICAI) under the new scheme of learning and training in 2024. The Institute must adopt a new approach to developing, updating, and delivering professional accountancy education and training in the current dynamic economic scenario. Introducing SPOM aims to develop Chartered Accountants with critical and interdisciplinary thinking, research, and innovation skills. There are four SPOMs: Set A, Set B, Set C, and Set D. As the name suggests, students can learn and complete the modules at their own pace after qualifying for the Intermediate-level Examination.
ICAI DIGITAL LEARNING CAMPUS
The ICAI has introduced a separate portal for SPOM, called the “ICAI Digital Learning Campus.” Students can access the portal after registering for their CA Final course. There is no separation registration or additional fees to this portal. The login credentials for the portal are the same as those used for the SSP Portal.
SPOM CA FINAL SUBJECTS
SET A and SET B would comprise mandatory online modules, Corporate and Economic Laws and Strategic Cost & Performance Management, respectively. SET C and SET D would comprise online modules, wherein a basket of options would be made available to a student, who can choose one from each set. The CA Final students must clear the respective SPOM modules applicable to them to appear for the CA Final exams.
The following options are available under Set C and Set D. Students must choose any of them from both Set C and Set D.
Students are provided with recorded online classes through the portal and are required to watch 40 hours each of Set A and Set B and 20 hours each of Set C and Set D to proceed with exam registration.
Self-Paced modules ICAI FAQ
The SPOM Set A and Set B modules were implemented for CA Final students in November 2024. ICAI has periodically released the details of Set C and Set D. However, it has also released the criteria for students to be exempt from the SPOM modules.
A) The students who were admitted to the Final Examination till November 2023 are exempt from appearing in Self-Paced Online Module Tests Set C and Set D. However, they must qualify for Set A and Set B before applying for membership as per below eligibility criteria:
B) Students, other than those who are covered under (A) above, who were admitted to the Final Examination of May 2024 are exempt from appearing in Self-Paced Online Module Tests Set C and Set D. However, such students must qualify for Set A and Set B before applying for membership.
C) Students, other than those covered under (A) & (B) above, who were admitted to the Final Examination of November 2024 are required to mandatorily qualify Set A, B, C, and/or D as applicable on or before 10th April 2025.
D) Intermediate candidates who had cleared both the groups of Intermediate Examinations till November 2023 and completed the AICITSS Exam along with 2.5 years of article ship training, including excess leave, on or before 30th April 2025 are exempt from appearing in the Self-Paced Online Module Test Set C & D. However, it is mandatory to qualify SET A and Set B before applying for membership.
E) Intermediate candidates who had cleared both the groups of Intermediate Examinations after November 2023 and completed the AICITSS Exam along with 2.5 years of article ship training, including excess leave, on or before 30th April 2025 are required to mandatorily qualify all the Modules (i.e., SET A, B, C & D) before appearing in the Final Examinations i.e., on/before 10th April 2025.
Or
Intermediate students who had cleared either of the groups up to November 2023 or before and cleared the remaining Group under Unit Scheme from May 2024 to January 2025 and completed AICITSS Exam along with 2.5 years of article ship training, including excess leave, on or before 30 April 2025 are required to undergo and pass Self-Paced Online Modules before appearing in the Final Examinations i.e., on/before 10th April 2025 to become eligible for Final Examination to be held in May 2025 as per below eligibility criteria:
ICAI SPOM exam registration
Exam registration is done through spmt.icai.org, a part of the “ICAI Digital Learning Campus.” Students can book seats at their preferred exam centers, locations, and convenient dates after making a payment of ₹500 for each module. The assessments are conducted online through multiple-choice questions (MCQs). For Sets A and B, the questions are case-scenario-based, while for Sets C and D, the questions include a combination of independent MCQs and case-scenario-based MCQs. Private computer centers serve as the exam centers.
Each module consists of a three-hour exam worth 100 marks (50 questions of 2 marks each). There is no negative marking or restriction on the number of attempts. To pass a module, students must score more than 50% on the online test.
FAQS
1. How to access SPOM?
Students can access SPOM through the ICAI Digital Learning Campus and use their login credentials for the SSP Portal.
2. Which are the mandatory modules of SPOM?
Set A and Set B are the mandatory modules.
3. What is the pass percentage for SPOM?
It is 50%, ie, 50% of 100 marks, 50 marks
4. Is SPOM difficult?
No, it is easy. It is of Multiple choice questions without any negative marking and restriction on the number of attempts.
5. Does SPOM attract a fee?
No, Students can access the ICAI Digital Learning campus (the portal for SPOM) after completing their CA Final registration. However, they have to pay Rs. 500 for each module as exam registration fees.
