ICAI SPOM for CA Final 2025 - SPMT Exam, Registration, Passing Criteria, Exemptions

ICAI SPOM Structure and Duration 2025

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.

Hardware 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

1. 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

2. 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