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ICAI SPOM for CA Final 2025 - SPMT Exam, Registration, Passing Criteria, Exemptions
Edited By Sansar Singh Chhikara | Updated on May 14, 2025 12:50 PM IST | #CA Final Exam
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ICAI SPOM for CA Final 2025: The Institute of Chartered Accountants of India (ICAI) earlier on May 9, 2025 announced that the Self-Paced Online Module (SPOM) exams were cancelled. Since the security situation in the country has improved, the SPOM exams for the CA exams will resume from May 15, 2025 onwards. ICAI has made it mandatory for CA Final students to complete Self Paced Online Modules (SPOM). There are four ICAI SPOM Modules - Set A - Corporate and Economic Laws, Set B - Strategic Cost and Performance Management, Set C - Elective and Set D - Multidisciplinary. These SPOM modules are available to students through the Learning Management System (LMS) portal of ICAI. Each of the SPOM modules has a prescribed learning hours, and students must also take the online SPOM test and get minimum 50% marks to qualify. Candidates preparing for their CA Final exams 2025 must complete the SPOMs.
Latest: ICAI Spom for CA Final Students - Direct Link
This Story also Contains
- ICAI SPOM Structure and Duration 2025
- ICAI SPOM Registration
- ICAI SPOM Exemtpions
- How to take ICAI SPOM tests?
- ICAI Self-Paced Module Test (SPMT)
The ICAI SPOMs have been introduced recently and it is natural that students will face some confusion regarding which SPOM modules are mandatory, what are the exemptions available to them, what is the registration process of SPOM and so much more. In this article we try to clear all the students' doubts related to ICAI Self Paced Online Modules.
Candidates are not required to register for ICAI SPOMs separately. Furthermore, candidates are also not required to pay any fee for these modules. ICAI has also specified many exemptions for students in regard to the SPOM. The upcoming CA Final May 2025 exams dates fall between May 2 to 12, 2025. Read the complete article to get detailed information about ICAI SPOM modules, exemptions, registration etc.
ICAI SPOM Structure and Duration 2025
Self-Paced Module | Paper | Duration in Hours |
|---|---|---|
SET A | Corporate and Economic Laws (100 Marks) [Mandatory] | 40 |
SET B | Strategic Cost and Performance Management (100 Marks) [Mandatory] | 40 |
SET C: Elective (Choose one) (100 Marks) | ||
1 | Risk Management | 20 |
2 | Sustainable Development and Sustainability Reporting | 20 |
3 | Public Finance and Government Accounting | 20 |
4 | Insolvency and Bankruptcy Code, 2016 | 20 |
5 | International Taxation | 20 |
6 | Arbitration and Conciliation Act, 1996 | |
7 | Forensic Accounting | 20 |
8 | Valuation | 20 |
9 | Financial Services and Capital Markets | 20 |
10 | Forex and Treasury Management | 20 |
SET D: (Choose one) (100 Marks)Multidisciplinary | ||
1 | Constitution of India and Art of Advocacy | 20 |
2 | Psychology and Philosophy | 20 |
3 | Entrepreneurship and Start up Ecosystem | 20 |
4 | Digital Ecosystem and Controls | 20 |
ICAI SPOM Registration
When candidates complete their ICAI CA Final registration 2025, their SPOM registration is automatically completed with it. Students who have registered for CA Final course can take the SPOM exams at their own pace, time and from anywhere. Candidates will not be required to pay any separate fee for taking ICAI SPOM exams. During the CA Final registration process, candidates will be given the option to select the elective subjects in the Set C and D of SPOM courses. The official portal to access ICAI SPOMs is lms.icai.org.
Self-Paced Online Modules - Learning Process
The study material for SPOM modules is available at the ICAI Board of Studies (BoS) Knowledge portal. Furthermore, ICAI also provides physical study material for all the SPOM modules. Besides the study material, ICAI will also offer video lectures from experts in relevant subjects. ICAI has developed a new digital learning portal called ICAI digital learning hub integrated Learning Management System. It must be noted that candidates need to first complete the given learning hours to be eligible to take the test.
ICAI SPOM Passing Criteria
ICAI has specified the passing criteria for the SPOM courses. Set A and B are mandatory SPOM courses; students must pass the SET C and D if they are not exempted. The ICAI SPOM passing criteria have been given below:
Candidates must have attained a minimum of 50% in the module to be deemed passed.
There are no restrictions on the number of attempts for ICAI SPOMs.
There is no negative marking in the ICAI SPOM courses.
Certificate Courses Offered by ICAI
Download this e-book to know more about the certificate courses.
Download NowHardware and Software Requirements for ICAI SPOMs
As mentioned above, the ICAI SPOMs are online exams and candidates must meet the ICAI SPOM hardware and SPOM requirements to take these online exams. The hardware and software requirements are the type of hardware and software specifications the computer or laptop of the candidate must have to be able to take the exam.
Hardware requirements:
Desktop Computers: Processor:
Dual-core or higher (e.g., Intel Core i3 or AMD Ryzen 3)
RAM: 2GB or higher
The desktop must have a Webcam.
Laptops and Notebooks:
Processor: Dual-core or higher (e.g., Intel Core i3 or AMD Ryzen 3)
RAM: 2GB or higher
The laptop must have a Webcam.
Software Requirements
Web Browser:
The system should be compatible with modern web browsers such as Google Chrome, Mozilla Firefox, Safari, and Microsoft Edge.
Internet Connection:
A student must have a connection speed of minimum 2 to 5 Mbps for the student to complete the assessments and topics available on the LMS
ICAI SPOM Exemtpions
ICAI has specified a number of exempted cases for the SPOM courses.The ICAI SPOM exemptions have been given below:
ICAI SPOM Exemptions
Students who were admitted to the CA Final course before November 2023 are exempted from Set C and D of SPOM courses. However, such candidates must qualify the Set A and B. The exemptions for such candidates have been given below:
ICAI SPOM Exemptions for candidates admitted before Nov 2023
Sr. No. | Criteria | Module Tests to Be Qualified |
|---|---|---|
1 | Appeared in Final Exam till November 2023 but could not pass either of the groups | SET A AND SET B |
2 | Passed group second till November 2023 but could not pass group first | SET A only |
3 | Passed group first till November 2023 but could not pass group second | SET B only |
4 | Exemption in Paper 5 till November 2023 but could not pass group first or Both Groups | SET A only |
5 | Exemption in Paper 4 till November 2023 but could not pass group second or Both Groups | SET B only |
6 | Exemption in Paper 4 and Paper 5 till November 2023 but could not pass either of the groups | All Modules Exempt |
Students, other than those who are covered under (A) above, who were admitted to the Final Examination of May, 2024 or those who have passed both groups of Intermediate examination under old scheme and completed 2.5 years of Practical Training till 31st October 2024 including excess leaves, if any, as well as Advanced ICITSS are exempt from appearing in Self-Paced Online Module Tests Set C and Set D. However, it is mandatory for such students to qualify Set A and Set B before applying for membership.
Intermediate students who had cleared either of the groups upto November 2023 or before and cleared the remaining Group under Unit Scheme in May 2024.
Or
Those who cleared both groups of Intermediate exams in May 2024, are required to undergo and pass Self-Paced Online Modules on/before 10th October, 2024 to become eligible for Final Exam to be held in November 2024.
How to take ICAI SPOM tests?
Candidates must note that the ICAI SPOMs are completely online and the tests and learning hours will have to be completed through the ICAI Learning Management System (LMS) portal. Below-given is the step-by-step process to complete the ICAI self paced online modules:
- Visit the official website of ICAI LMS - lms.icai.org.
- Candidates will see three login options on the home page - sign in with SSP, login with OTP and register as student.
- In case candidates are visiting the portal for the first time, they must complete registration.
- Old users can login with their SSP login id and password or sign in by entering their SRN number and get the OTP.
- Upon successfully signing in, the candidates will be directed to the ICAI Self-paced online module page, where they will see Set A, Set B, Set C and Set D.
- Complete the required learning hours for each of the set you want to complete .
- All sets have been divided into several topics, candidates will be required to complete each of the topics before taking the test.
- Candidates can also keep a track of what they have studied through the "Learning History" tab.
ICAI Self-Paced Module Test (SPMT)
Once the candidates complete their e-learning hours from the SPOM portal, they will be required to take the Self-paced Module Test (SPMT). The ICAI SPMT will test candidates on the topics they studied during e-learning of the SPOM sets. The SPMT exam will be conducted completely online. Students will be required to score minimum 50% marks to pass a module. Candidates who have qualified the CA Inter exam and completed the specified learning hours through the LMS portal will be able to take the SPMT exam.
Candidates need to register for ICAI SPMT separately through spmt.icai.org. Candidates must also pay a fee of Rs 500 per paper for centres in India, Rs 850 for centres in Kathmandu and Bhutan and US$ 150 per paper for Dubai/ Abu Dhabi / Bahrain/ Doha/ Muscat/ Kuwait exam centres. Candidates will be given their admit cards immediately after completing their SPMT registration. Candidates can attempt the SPMT exam as many times as they want. In case candidates face any technical issues while attempting the exam they can contact the below given phone number/email.
SPMT Technical Helpdesk
Helpline Number: 022-62507739,
Email id: exam_spmt@onlineregistrationform.org
Frequently Asked Questions (FAQs)
1. Are SPOM courses mandatory for CA Final students?
Yes, CA Final students must mandatorily complete SPOM courses. However, ICAI has provided some exemptions which have been mentioned in the article.
2. What is the cost of CA Final self paced module?
There is no additional cost for taking the ICAI SPOM courses. The CA Final registration includes SPOM registration as well.
3. How to give a self-paced online module?
Candidates can give the ICAI self paced module online at lms.icai.org.
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Questions related to CA Final Exam
Have a question related to CA Final Exam ?
Hello Aspirant,
See application process is already live for CA Final 2022 examination for November 2022 session so if you had applied for it then it is alright and the last date to apply for it is July 1st 2022.
Now coming to the question of choice of elective paper so don't worry because choice of elective paper will be asked while filling examination form for CA final 2022 which would be available for the candidates in October 2022 so you can fill it out at that time and till then you will have to wait for it.
You can check out more information from the official site as given below :-
https://www.icai.org/new_post.html?post_id=15755
or you can also check out our article for all latest updates and complete details :-
CA Final Registration 2022 - Steps to Apply Online, Fees, Eligibility (careers360.com)
I hope this information helps you.
Good Luck!!
Anurag Khanna 08 February,2022
Hello,
No you cannot apply after the final date of registration. Unless the officials extend the last date you will not be eligible for applying after the final date of registration. As of now there are no information from the officials regarding the extension of the final date. The Institute of Chartered Accountants of India (ICAI) has opened the CA Final 2022 registration in online mode. The last date for the CA Final May 2022 registration was January 1, 2022. You can apply for December session. The last date is on July 1, 2022.
Shubham Dhane 01 February,2022
Hi there,
First of all make plan that what are you going to study,for how many hours you are going to study a topic and on what you will focus on. Plan all these things so that you don't get distract while studying. Then maintain a timetable and follow it .
We all have same working hours but we don't utilize them properly so start utilizing your working hour according to your mental energy .
Always study in a peaceful environment so that you can learn more in less time that means effective study .
Now if you are talking pparticularly about commerce then you can divide subjects into two part
(A) Numerical portion: First clear you concepts and after that practice as much as you can for Numerical.
(B) THEORY Portion: Make notes and clear your concept and revise them.
Try to understand instead of just mugging up lessons so that you can remember it for long time .
And last but not least study with enthusiasm. Enjoy study . Don't take study as burden.
Hope it helps you.
Good luck!
Sweta jha 22 January,2022
Hi Aspirant,
Hope you are doing great as per the question asked by you as you have made mistake while filling up the form you should definitely mail to the required authorities regarding the mistakes you have sometimes correction window is given to the students to correct the mistakes if made any during the process.
Hope you found this answer useful.Stay motivated stay positive.
All the best!
Bhavesh gupta 19 November,2021
Hey aspirant,
Sorry but this cannot be done as it is mandatory and one must complete at least 2 years of training before sitting for the finals
Ria Bafna 14 December,2021
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