ICAI Self-Paced Online Modules Explained: Key SPOM FAQs Every Student Should Read

ICAI Self-Paced Online Modules Explained: Key SPOM FAQs Every Student Should Read

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Sansar Singh ChhikaraUpdated on 20 Feb 2025, 03:59 PM IST

The Institute of Chartered Accountants of India introduced Self Paced Online Modules (SPOM) in its New Scheme Education of Training. The ICAI new scheme is completely new to students and there are a lot of confusions related to ICAI SPOM. Candidates have many questions like what are ICAI SPOM, who needs to take self paced online modules, are these SPOMs mandatory for every student. In this article we will try to answer all these questions and more.

ICAI Self-Paced Online Modules Explained: Key SPOM FAQs Every Student Should Read
ICAI SPOM Explained: Key FAQs Every Student Should Read

The ICAI New Scheme of Education and Training was introduced on July 1, 2023. Under the new scheme, ICAI introduced self-paced modules for CA Final students. There are SPOMs which are mandatory for CA Final students. Read on to get answers to most commonly asked questions related to ICAI self paced online modules.

What are the ICAI Self Paced Online Modules?

In the ICAI New Scheme, four self-paced online modules were introduced. The four SPOM modules namely Set A, Set B, Set C and Set D. The course as the name suggests can be completed by students at their own pace after registering for the CA Final exams.

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What are the subjects included in ICAI Self Paced Online Modules?

The subjects included in all ICAI SPOM Set A, Set B, Set C and Set D have been given below:

ICAI Self-Paced Online Modules (SPOM) Sets and Subjects

Module Set

Subject

Paper Duration (Hours)

SET A (Mandatory)

Corporate and Economic Laws

40

SET B (Mandatory)

Strategic Cost and Performance Management

40

SET C: Elective (Choose One)

Risk Management

20

Sustainable Development and Sustainability Reporting

20

Public Finance and Government Accounting

20

Insolvency and Bankruptcy Code, 2016

20

International Taxation

20

Arbitration and Conciliation Act, 1996

20

Forensic Accounting

20

Valuation

20

Financial Services and Capital Markets

20

Forex and Treasury Management

20

SET D: Multidisciplinary (Choose One)

Constitution of India and Art of Advocacy

20

Psychology and Philosophy

20

Entrepreneurship and Start-up Ecosystem

20

Digital Ecosystem and Controls

20

How to register for ICAI CA Final Self Paced Online Module?

Candidates will be able to register for the ICAI self-paced online modules or SPOM at the time of their CA Final registration. During the CA Final registration process, candidates will be asked to select their subjects for Set C and Set D. Candidates will not be required to register for ICAI CA SPOMs separately.

Are ICAI CA Self Paced Online Modules mandatory for CA Final students?

Yes, the ICAI SPOMs are mandatory for candidates. The Set A and Set B are mandatory for all CA Final students. When it comes to Set C and Set D, candidates will have the option of selecting one subject out of 10 and 4 subjects respectively.

What is the mode of learning for ICAI SPOMs?

Candidates will be able to access the CA Final self-paced online modules in online mode only. Candidates can access the ICAI self-paced online module classes at the ICAI Digital Learning Campus portal at lms.icai.org/login. Candidates will be required to first complete the required learning hours and then pass the self-paced module test (SPMT).

What is the passing criteria for ICAI self paced online modules?

ICAI has specified a passing criteria for the ICAI SPOMs. Once the specified learning hours are completed by a candidate, they need to appear for a test and qualify it. The test is called self-paced module test or SPMT. The candidate needs to score minimum 50% marks to pass a module.

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Questions related to CA Foundation Exam

On Question asked by student community

Have a question related to CA Foundation Exam ?

Hello aspirant,

Students must register with BoS by September 1, 2024, and finish the four-month study session. Additionally, provisional registrations for students who passed their tenth class have begun at ICAI.

For more information you can visit our site by clicking on the link given below.

https://finance.careers360.com/articles/ca-foundation-registration#:~:text=CA%20Foundation%20Registration%202025%20%2D%20Eligibility%20criteria,-Candidates%20before%20registering&text=Students%20must%20register%20before%20September,have%20cleared%20their%2010th%20class .

Thank you

If you chose chartered accountant (CA), then you have to write several exams and practical training. Here are some exams to write in your road to pursue CA, that are conducted by ICAI.

  • If you have passed 10th, then you can take an entry level exam. This foundation course consists of 4 papers
  • If you are a graduate or postgraduate with specified marks or higher degrees or you passed the foundation course then you can register for the IPCC. It consists of 2 groups with 4 papers each.
  • After you pass either 1 or both groups of IPCC, you should pursue articleship.
  • After completion or if you still have 6 months of your articles hip time, you can appear for the CA final exams. It consists of 2 groups each consists of 4 papers.
  • Before appearing for your final exams, you should undergo AICITSS during the last 2 years of practical training.
  • After you have passed in final exams and articleship, you can be a member of ICAI and can use Chartered Accountant before your name.

Dear aspirant !

Hope you are doing well !

CA Foundation Exam Pattern 2024 – Details

  • The CA Foundation examination consists of four papers.
  • Paper 1 and Paper 2 are subjective type papers.
  • Paper 3 and Paper 4 are objective type papers.
  • The CA Foundation exam is conducted for a total of 400 marks, with each paper carrying 100 marks.

Candidates must successfully clear their 10th and 12th exams from a recognized educational institute . Also, the minimum mark they need to attain in their 12th standards is 50% aggregate. There is no age restriction to apply for the CA foundation.

The details of this exam is given below ;-

https://www.google.com/url?sa=t&source=web&rct=j&opi=89978449&url=https://finance.careers360.com/exams/ca-foundation-exam/amp&ved=2ahUKEwjev-n0t5KEAxWOSmwGHYFyBicQFnoECB0QAQ&usg=AOvVaw2eBxiO3YusK-Mh7jFbZ1Dp .

Hope it helps you !

Thanking you !!

A breach of contract refers to the failure of one party to fulfill its responsibilities under the terms of a contract, that leads to legal consequences and potential remedies for the non breaching party. In simple terms, it's when one party doesn't do what they promised to do in a contract.

A breach of contract can take various forms, including:

  1. Material Breach
  2. Minor Breach
  3. Anticipatory Breach
  4. Actual Breach.

It's great that you're aiming for the prestigious IAS position. To become an IAS officer, focus on consistent preparation, covering the UPSC syllabus, practicing answer writing, and staying updated with current affairs. Best of luck on your journey!