SPOM Guides · Re-attempts
Failed the SPOM Exam? Here Is What Happens Next
The short version: there is no limit on attempts, nothing follows you, and you can book again. The longer version covers what a re-attempt actually costs and how to make the next one count.
Verify current procedures on the ICAI and SPMT portals
First things first
Failing a Self-Paced Module Test carries no lasting consequence. There is:
- No limit on the number of attempts.
- No record of the failure on any certificate or marksheet.
- No effect on your CA Final marks, since SPOM marks are never aggregated with the Final result.
- No waiting period before you may book again.
This is a qualifying paper needing 50 percent, with no negative marking, that contributes nothing to your Final aggregate. A failure costs ₹500 and some time. It is not a setback of the kind a failed Final group would be.
What a re-attempt involves
Register again for the module
Log in to spmt.icai.org with your SSP credentials and register afresh for that module.
Pay the examination fee again
₹500 per paper at centres in India, ₹850 for Kathmandu and Bhutan, USD 150 at other overseas centres. There is no discount for a repeat attempt.
Book a new slot
Choose a fresh date, city and time from the available options. Tests run on most days other than government holidays, so you are not waiting for an examination cycle.
Confirm the booking appears on your dashboard
As with the first attempt, deduction of the fee does not by itself confirm registration. Check the dashboard before assuming you are booked.
Since you choose the date, there is no reason to book immediately. Decide how much revision you actually need, then book a slot that allows for it. Rushing a second attempt for the sake of speed is how people end up paying a third fee.
Do learning hours repeat?
No, not for the same module. Learning hours already completed on the LMS remain valid. A re-attempt of the same module requires only re-registration and payment.
| Situation | Learning hours required | Fee |
|---|---|---|
| Retaking the same module | None — existing hours remain valid | ₹500 |
| Switching to a different Set C paper | 20 fresh hours for the new paper | ₹500 |
| Switching to a different Set D paper | 20 fresh hours for the new paper | ₹500 |
Switching your Set C or Set D paper
If you fail a paper under Set C or Set D, you have a choice that does not exist for Set A and Set B:
- Retake the same paper, using the learning hours you already have.
- Switch to a different paper within the same set, after completing 20 learning hours for the new paper.
Set A and Set B are compulsory subjects, so there is no alternative — you retake the same module.
A new paper means 20 fresh learning hours before you can even book, plus preparing unfamiliar content from scratch. Retaking the paper you have already studied is normally faster and more likely to succeed. Switch only if you have concluded that the subject itself is genuinely a poor fit for you, not simply because one attempt went badly.
How failure affects your CA Final attempt
Failing carries no penalty in itself. The issue is timing.
All applicable modules must be qualified before you become eligible to appear for the CA Final. Set A and Set B must also be qualified before applying for membership.
So a failure matters only to the extent that it consumes time you needed:
- Re-registration and booking take time.
- Portal maintenance windows can delay a booking by days.
- Preferred slots in your city may not be immediately available.
- If you switch papers, 20 fresh learning hours are added.
A failed module six months before your Final attempt is a minor inconvenience. The same failure three weeks before is a serious problem. This is the strongest practical reason for completing the modules well ahead rather than treating them as a final formality.
How to pass next time
Before rebooking, work out honestly which of these applied:
You had not read the study material
The most common cause. Question compilations and repeated-question lists are useful for revision but do not substitute for the module content. The paper draws on the whole syllabus, and a compilation covers only what previous candidates happened to remember.
You relied only on the learning hours
Completing 20 or 40 hours on the LMS satisfies the eligibility condition. It is not the same as revising for the test. Budget separate revision time after the hours are done.
You left questions blank
There is no negative marking. An unanswered question is a guaranteed zero, while a guess costs nothing and may be right. Every blank is a wasted opportunity.
You ran out of time
Two hours for roughly 80 questions is about ninety seconds each. Candidates who run short usually spent several minutes on a handful of hard questions. Work in passes: answer what you know first, then the ones needing thought, then guess the remainder.
You missed the recall-heavy content
A one-mark MCQ tests specific facts — which section, how many days, what threshold, which of these is not. Build a one-page recall sheet of the numbers and lists in your module and revise from that rather than rereading chapters.
You need 50 out of 100, with no negative marking, on a paper that does not count towards your Final aggregate. Read the material once properly, build a recall sheet, work through practice questions, attempt everything on the day. That is enough.
If your result was withheld
A withheld result is different from a failure. Results may be withheld where unfair means are suspected, and a candidate in that position cannot take the same test until the matter is resolved.
If your result shows as withheld, contact the examination department with your candidate and booking details. Do not attempt to book a fresh slot for the same module while the matter is pending.
Frequently asked questions
How many times can I fail before it becomes a problem?
There is no limit on attempts. Each attempt requires fresh registration and payment, but there is no other consequence.
Do I redo my learning hours after failing?
Not for the same module. Only if you switch to a different Set C or Set D paper, in which case 20 fresh hours are needed.
How much does a re-attempt cost?
₹500 per paper at Indian centres, the same as the first attempt.
How soon can I book again?
As soon as the result is known and you have registered and paid again. There is no mandatory waiting period, though giving yourself preparation time is sensible.
Can I switch to a different elective?
Within Set C or Set D, yes, after completing 20 learning hours for the new paper. Set A and Set B are compulsory so must be retaken.
Will the failure show on my records?
The result is recorded as pass or fail, and once you pass, that status is permanent. There is no grade, rank or marksheet attached to the modules.
Can I appear for CA Final with a module still pending?
All applicable modules must be qualified before you become eligible for the Final examination.
Re-attempt procedures, fees and eligibility rules are set by ICAI and may be revised. Confirm the current position on the official ICAI and SPMT portals, or in the latest SPMT FAQ.
