SPOM Guides · Complete Reference
SPOM Complete FAQ: 50 Questions Answered
Everything about the ICAI Self-Paced Online Modules in one place — registration, fees, learning hours, exam pattern, results, electives and re-attempts.
Verify current details on the ICAI and SPMT portals before acting
The basics
1. What is SPOM?
Self-Paced Online Modules, introduced under ICAI’s New Scheme of Education and Training effective 1 July 2023. Four modules: Set A, Set B, one Set C elective and one Set D paper.
2. What is the difference between SPOM and SPMT?
SPOM is the learning content. SPMT is the Self-Paced Module Test through which you qualify it. Hours are completed on the LMS; tests are booked on the SPMT portal.
3. What are the four modules?
Set A Corporate and Economic Laws (compulsory), Set B Strategic Cost and Performance Management (compulsory), Set C one elective from ten, Set D one paper from four.
4. Which portals are involved?
Three. SSP (eservices.icai.org) holds your master record. LMS (lms.icai.org) is where you complete learning hours. SPMT (spmt.icai.org) is where you book tests, pay and see results.
5. Is SPOM part of the CA Final?
No. It is a separate qualifying requirement that must be cleared before you become eligible for the Final.
6. Is SPOM mandatory?
Yes, for students under the New Scheme. There is no exemption on any basis.
7. How many papers do I actually sit?
Four. Set A, Set B, one Set C elective and one Set D paper.
8. What knowledge level is expected?
Expert knowledge for Set A and Set B; working knowledge for Set C and Set D. The learning hours reflect this, at 40 and 20 respectively.
Eligibility
9. Who must qualify the modules?
Every student registered under the New Scheme, regardless of entry route or academic background.
10. When do I become eligible to book a test?
Two conditions must both hold: you have qualified CA Intermediate and registered for the CA Final course, and you have completed the prescribed learning hours for that module.
11. Do direct entry students have to give SPOM?
Yes. The route into the course makes no difference to the requirement.
12. Does a commerce degree exempt me from anything?
No. There is no exemption based on academic background, prior qualification or work experience.
13. Can I take SPOM during articleship?
Yes, and most students do. The flexibility exists precisely so the modules fit around articleship.
14. When must the modules be qualified by?
All applicable modules before you become eligible to appear for the CA Final. Set A and Set B additionally before applying for membership.
15. I am converting from the old scheme. Does this apply to me?
Transitional candidates are governed by category-specific ICAI announcements with their own cut-off dates. Check the announcement applicable to your category on the ICAI website rather than relying on general guidance.
Learning hours
16. How many hours are required?
120 in total. 40 each for Set A and Set B, 20 each for your Set C and Set D papers.
17. Where do I complete them?
On the LMS at lms.icai.org, part of the ICAI Digital Learning Campus.
18. Can I book a test without completing hours?
No. It is a precondition and the SPMT portal enforces it.
19. Can I complete the hours faster than prescribed?
No. The system records time actually spent on the content, so the hours are a floor.
20. Do the hours cost anything?
No. Content, e-books and video lectures are free. Only the examination fee is payable.
21. Do I redo hours after failing?
Not for the same module. Only if you switch to a different Set C or Set D paper, which needs 20 fresh hours.
22. Do I need hours for all ten Set C papers?
No. Only the one paper you are attempting.
Registration and fees
23. Where do I register?
On the SPMT portal at spmt.icai.org, using SSP credentials.
24. Do I need a separate SPMT login?
No. Use your existing SSP credentials.
25. What is the fee?
₹500 per paper in India, ₹850 for Kathmandu and Bhutan, USD 150 at other overseas centres.
26. What is the total for all four?
₹2,000 at an Indian centre, if all cleared at the first attempt.
27. Are any candidates exempt from the fee?
Certain candidates granted a permanent concession are exempt. The exemption is not applied automatically, so take it up with the exam department in advance.
28. Can I book more than one module at once?
Yes, provided timings do not clash. But only one paper from Set C or Set D at a time.
29. My fee was deducted but no booking appeared. What now?
Deduction does not mean submission. Check the dashboard, then contact the SPMT helpdesk with transaction details. Do not pay again immediately.
30. How do I change my photo or signature?
Update on SSP at eservices.icai.org, then inform the SPMT helpdesk. It cannot be done on SPMT directly.
31. Why is my module not showing on the portal?
Usually because learning hours for that specific module are not complete. Hours are tracked per module. Also check whether the portal is under maintenance, or whether you already have a booking in that set.
The exam itself
32. What is the exam pattern?
100 marks, 2 hours, around 80 MCQs. Most carry 1 mark; a few case-based carry 2. No negative marking.
33. Is there negative marking?
No. Attempt every question.
34. What marks do I need to pass?
50 out of 100 in each module.
35. Is the exam at home or at a centre?
At designated centres in India and abroad. You choose the city; the specific centre is allotted.
36. When is the exam held?
On most days other than government holidays. You choose the date, city and slot when booking.
37. Can I leave early if I finish?
No. Candidates must remain for the prescribed minimum period.
38. What do I carry to the centre?
A printed admit card and valid photo ID. Read the instructions printed on your own admit card, which are authoritative.
39. Where do I get the admit card?
From the SPMT portal, against your confirmed booking. There is no general release date since tests run continuously.
Results and re-attempts
40. Where do I check my result?
On the SPMT portal dashboard at spmt.icai.org.
41. Is there a marksheet or rank?
No. The result is pass or fail, with no score, grade or merit list.
42. Does a pass expire?
No. A pass status is permanent.
43. What happens if I fail?
Register again, pay again, book a fresh slot. No limit on attempts, and no record of the failure.
44. Can I switch electives after failing?
Yes, within the same set, after completing 20 learning hours for the new paper. Set A and Set B are compulsory so must be retaken.
45. What does a withheld result mean?
Results may be withheld where unfair means are suspected. A candidate in that position cannot take the same test until the matter is resolved. Contact the exam department directly.
Choosing electives
46. What are the Set C options?
Ten papers: Risk Management; Sustainable Development and Sustainability Reporting; Public Finance and Government Accounting; Insolvency and Bankruptcy Code 2016; International Taxation; Arbitration and Conciliation Act 1996; Forensic Accounting; Valuation; Financial Services and Capital Markets; Forex and Treasury Management.
47. What are the Set D options?
Four papers: The Constitution of India and Art of Advocacy; Psychology and Philosophy; Entrepreneurship and Start-up Ecosystem; Digital Ecosystem and Controls.
48. Which elective is easiest?
It depends on your background. Definition-driven papers such as Risk Management and Sustainability are quicker for most students; Valuation and Forex suit those comfortable with numbers.
49. When do I choose my electives?
At the time of CA Final registration. Changing later is not a routine process.
50. Does my choice affect my CA Final result?
No. SPOM marks are not aggregated with the Final. The strongest argument for a particular elective is overlap with a Final subject where marks actually count.
Full guides by topic
Each of these covers one area in depth.
Fees, thresholds, portal procedures and transitional arrangements are set by ICAI and revised from time to time. Confirm anything you plan to rely on against the current position on the official ICAI, LMS and SPMT portals, or the latest SPMT FAQ published by ICAI.
