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Applicability of SPOM Set C & Set D for CA Final November 2024 Examinations

03-Aug-24 17:38

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Check out a detailed video here - https://youtu.be/zZ4KHiRtP24?si=jRlswZn851FFiVxD


The Exam Department of ICAI has launched the Self Paced Module Test (SPMT) Portal: https://spmt.icai.org. This portal is for candidates who have completed the prescribed learning hours for the following modules:

  • Module A: Corporate and Economic Laws
  • Module B: Strategic Cost & Performance Management

Eligibility Details for Students

A) Students Admitted to Final Examination Till November 2023

These students are exempt from appearing in Self Paced Online Module Tests Set C and Set D. However, qualifying Set A and Set B is mandatory as per the following criteria before applying for membership:

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

Applicability for other students. 

The students who have appeared in May-24 Final exams or those who have passed both groups of Intermediate Examination under the old scheme and completed 2.5 years of Practical Training by 31st October 2024 (including excess leaves if any) and Advanced ICITSS, are also exempt from appearing in Self Paced Online Module Tests Set C and Set D

Additional Requirement for Intermediate Students

  • Intermediate Students who had cleared either of the groups up to November 2023 or earlier and cleared the remaining group under the 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 be eligible for the Final Exam to be held in November 2024.

Contact for Clarifications

For any clarification regarding online registration/booking of slots for the Self Paced Online Module Tests, please contact:

Comments(102)

Akku G

Akku G

12 hrs ago

I have passed ca final group 2 in nov 24, my self paced set b is pending.... Can I appear for May'25 exams and clear set b after May'25 exams?

Richa Shukla

Richa Shukla

09-Mar-25 12:42

I have cleared my Intermediate group 1 In nov 22 and unit 10 -3 papers in Nov 23 I will be appearing in final exams in may25 for the first time do I need to give module C and D of SPOM? Please guide. Thanks

CA Suraj Lakhotia

CA Suraj Lakhotia

10-Mar-25 09:26

No. Only A & B are required

Parita Patel

Parita Patel

08-Mar-25 13:54

I have completed my CA inter (old syllabus) in 2021 and my articleship is completed in Feb 2025. Advanced ITT is still left to be completed. I am giving CA final exams in Nov 2025. Are Set C and D Exempted for me?

CA Suraj Lakhotia

CA Suraj Lakhotia

10-Mar-25 09:26

Yes

avinash hanumanthu

avinash hanumanthu

03-Mar-25 14:18

is it mandatory to clear spom A and B sets before may 2025 exams

CA Suraj Lakhotia

CA Suraj Lakhotia

04-Mar-25 11:01

Depends on when you cleared your CA Inter. A detailed blog for May 25 students is available on our website.

Arpita Parmar

Arpita Parmar

28-Feb-25 23:25

I have passed intermediate grp 1 in 2018 and grp 2 in May 2024 under unit 2D, am I supposed to write both set C and D before nov 25 exam ??

CA Suraj Lakhotia

CA Suraj Lakhotia

04-Mar-25 10:15

Yes

Sakshi Punmia

Sakshi Punmia

19-Feb-25 00:22

Hi, I cleared CA inter in May 23. Is Set C and D applicable to me or am I exempt?

CA Suraj Lakhotia

CA Suraj Lakhotia

20-Feb-25 10:45

Not applicable

ankit kumar

ankit kumar

18-Feb-25 12:29

Sir I have completed my CA-IPCC with 7 papers in 2015. I have attemted CA final exam last in 2019, till than i not attempted CA final exam. Please clarify whether i am exempt from Set C & Set D?

CA Suraj Lakhotia

CA Suraj Lakhotia

20-Feb-25 10:45

Exempt

Rishika Rajpuria

Rishika Rajpuria

15-Feb-25 20:48

I have cleared my ca intermediate grp 1 in July 2021 and grp 2 in may 23. My articleship has been completed in Feb 2025 (3 year articleship duration) . I have also completed advance ITT And MCS training. Further , I have cleared both set A & B of spom. Do I need to give set C &D or am I exempted?

CA Suraj Lakhotia

CA Suraj Lakhotia

16-Feb-25 09:30

Exempt

Rishika Rajpuria

Rishika Rajpuria

16-Feb-25 09:57

Thank you for your response šŸ™

Ananya Ganesh Shandilya

Ananya Ganesh Shandilya

14-Feb-25 05:00

Hi sir, good day. I cleared my CA final Group 2 in May 2019. I understand that Self Paced B, C and D are exempt for me but should I write Self Paced Module A (Law) before writing my final exam in May 2025 or can I write it afterwards? Really appreciate your advice. Thank you.

CA Suraj Lakhotia

CA Suraj Lakhotia

14-Feb-25 09:48

You can write after exams as well

Ananya Ganesh Shandilya

Ananya Ganesh Shandilya

16-Feb-25 07:00

Thank you for your response.

Karan Guptw

Karan Guptw

29-Jan-25 11:21

Hi sir, I have cleared ca intermediate both grp till May 2022.Then I cleared set b exam.Set A is pending.I had applied for CA Final Nov2024 exam but couldn't give the exam. Am i Exempt from set C & set D.

CA Suraj Lakhotia

CA Suraj Lakhotia

13-Feb-25 11:11

YEs

Priya Ananthabotla

Priya Ananthabotla

27-Jan-25 19:07

Hi sir, I appeared for both may and nov 24 ca final exams but havenā€™t cleared them, I qualified both set A and Set B exams. is set C and set D mandatory?

CA Suraj Lakhotia

CA Suraj Lakhotia

29-Jan-25 11:17

No

Atul Vishwakarma

Atul Vishwakarma

26-Jan-25 18:16

Hello Sir I cleared Inter group 1 in May 23 and cleared group 2 in May 24. I had started my articelship after clearing group 1 in Sept 2023. So Do I have to appear Module C and D as well?

CA Suraj Lakhotia

CA Suraj Lakhotia

27-Jan-25 08:03

Yes since you wrote 2D in May 24

Harsh Jani

Harsh Jani

23-Jan-25 11:29

Hi sir, i m currently appearing for may 2025 ca final exams and have already cleared SPOM exams (set A and B) in july 2024, will I have to appear again in order to be eligible for giving may 2025 exams ? thanks

CA Suraj Lakhotia

CA Suraj Lakhotia

24-Jan-25 10:09

No

kalyani Ragula

kalyani Ragula

21-Jan-25 14:21

Hello sir, I completed my CA inter in 2004. I completed articles in 2004. Can you please let me know whether I need to write SPOM set A and set B. Can I write after qualifying the exam. I have not done GMCS. Please guide me. Thanks Kalyani

CA Suraj Lakhotia

CA Suraj Lakhotia

24-Jan-25 10:09

Did you appear in CA Final?

Sejal Nankani

Sejal Nankani

21-Jan-25 11:24

I am undergoing Articleship of 3 years my attempt is due is Nov 25. I have cleared my Group 2 Intermediate in Nov 22. Set c and d applicable?

CA Suraj Lakhotia

CA Suraj Lakhotia

24-Jan-25 10:07

No

Harsh Shah

Harsh Shah

17-Jan-25 13:05

Hello Sir, I have cleared CA PCC in 2012 and have completed my articleship in June 2011. I had last appeared in CA final exams in 2017 and now want to reappear for finals. Pls guide which SPOM modules will be applicable for me

CA Suraj Lakhotia

CA Suraj Lakhotia

20-Jan-25 09:06

Set A & B. You can write after exams. But suggest to do it before since it has weightage in IBS.

Harsh Shah

Harsh Shah

20-Jan-25 16:01

Thank You Sir. Also, can I complete the Advanced IT & MCS after exams ? Since I had done the IT training way back in 2008 & GMCS in 2013

CA Suraj Lakhotia

CA Suraj Lakhotia

24-Jan-25 10:07

Yes

Bagi Alekhya2626

Bagi Alekhya2626

16-Jan-25 18:05

sir i cleared ca inter group 1 in nov 2022 and in nov 2023 in ca inter group 2 i got 50+ in three papers and in may 2024 i cleared group 2. my final attempt is on nov 2025. currently i am going under article-ship and not completed advanced icitss. As i got passed in 7+ papers by the end of nov 2023 and i cleared group 2 in may 2024. so should i only write set c or set d / should i write both the papers.

CA Suraj Lakhotia

CA Suraj Lakhotia

17-Jan-25 04:02

You cleared in May 24 not Nov 23. download excel utility - https://1fin.link/news/b2986ae236124cc393bdcd48d1d390ce

Anirudh

Anirudh

12-Jan-25 09:12

Hi. I am an old shemw intermediate student and my articleship commenced on Dec 14 2022 and i am still writing my Intermediate exam. My first question is will SPOM Exams be applicable for me? Second question is if i complete CA Inter by March 2025 and complete my 2.5 years of articles in June 2025 then should i write SPOM Exams and if yes,do i have any exemptions in that Please help me. Thank you šŸ™‚

CA Suraj Lakhotia

CA Suraj Lakhotia

17-Jan-25 04:02

download excel to check- https://1fin.link/news/b2986ae236124cc393bdcd48d1d390ce

Shivangi bansal

Shivangi bansal

11-Jan-25 01:56

My first CA final attempt was in Nov 21 and I would like to confirm the details of my Intermediate Examination and verify whether it falls under the old or new intermediate course structure. My examination details are as follows Group I : Cleared in November 2017 Subjects: Accounts, Law, Taxation, Cost Accounting and financial management Group II : Cleared in November 2018 Subjects: Advanced Accounts, Audit, Information Technology & Strategic Management (ITSM) I would appreciate it if you could confirm whether my examinations fall under the old or new intermediate course structure. And whether spom set C and set D are applicable to me for may 25 attempt CA final

CA Suraj Lakhotia

CA Suraj Lakhotia

15-Jan-25 12:10

C&D exempt

Ashok Rajpurohit

Ashok Rajpurohit

10-Jan-25 21:03

Hi sir I have clear ca inter grp1 in july2021 But grp 2 is still pending. Inter grp2 if clear in jan 25.Articleship is completed in sep2024 .so set c and set d are exempt or not for ca final

CA Suraj Lakhotia

CA Suraj Lakhotia

17-Jan-25 04:01

download excel utility - https://1fin.link/news/b2986ae236124cc393bdcd48d1d390ce

Ashok Rajpurohit

Ashok Rajpurohit

18-Jan-25 16:06

Not clear

Yogeshwari Rao

Yogeshwari Rao

10-Jan-25 18:09

Hi Sir, I cleared CA inter G1 in May 2023 and group 2 in Nov 2023, Articleship finished in June 2022 but Advanced ICITSS is still pending. Am I exempted from SET C and SET D?

CA Suraj Lakhotia

CA Suraj Lakhotia

15-Jan-25 12:10

Yes.

Ritik Gupta

Ritik Gupta

08-Jan-25 16:07

Sir I cleared my Inter Group 1 in Dec 22 ,registered for articleship in june 2023 and cleared group 2 in sept 2024. Am I required to appear for set C and D of SPOM?

CA Suraj Lakhotia

CA Suraj Lakhotia

15-Jan-25 12:10

Yes

KANIKA BHARDWAJ

KANIKA BHARDWAJ

25-Dec-24 00:51

Hello Sir, My IPCC Group 1 cleared in May 2018 and Group 2 in Nov 2018. Practical Training got completed in June 2022 Advanced ICITSS completed in Aug 2024 Are Set C and Set D exempted for me, if planning to appear for finals in May, 2025? Set C is reflecting on my SPOM dashboard.

CA Suraj Lakhotia

CA Suraj Lakhotia

06-Jan-25 13:30

Exempted. Ignore Set C & D

Shiva Jyothi

Shiva Jyothi

20-Dec-24 15:03

Sir, I have completed my ipcc with 7 subjects in nov 2017,& my articleship will be completed by aug 2025 . Am I exempted from set C & set d? Pls reply

CA Suraj Lakhotia

CA Suraj Lakhotia

06-Jan-25 13:30

Exempted

vaishnavi GHN

vaishnavi GHN

10-Dec-24 17:51

Hello sir, I complete my ca inter both group in May 2023 and registered for articleship under old scheme in July 2023. My CA final attempt is in May 2026 My SPOM dashboard is showing set C classes along with set A and B even though I didn't select any subject out of 10 but not set d. Am I eligible for exemption of set c and set d in SPOM or not...??

CA Suraj Lakhotia

CA Suraj Lakhotia

06-Jan-25 13:30

Ignore Set C & D

kunank parmar

kunank parmar

08-Dec-24 22:21

Sir I completed my CA FINAL group 2 May 24 and cleared SPOM A and B , I completed my articleship in July 21 do I need to appear for SPOM C & D

CA Suraj Lakhotia

CA Suraj Lakhotia

06-Jan-25 13:29

No

Sagar Adithya

Sagar Adithya

02-Dec-24 14:15

SIR, I HAVE CLEARED MY GROUP -1 IN DEC -2021, IN OLD STREAM, WHICH CONSISTS OF 4 PAPERS. AND I HAVE CLEARED MY CA INTER GROUP -2 IN NOV 2023 WHICH CONSISTS OF 3 PAPERS. IN WHICH FM & ECONOMICS PAPER IS EXEMPTED UNDER UNIT - 10 SCHEME. CURRENTLY, I AM DOING ARTICLES AND I HAVE MY CA FINAL ATTEMPT IN MAY 2025, WHETHER I AM EXEMPT FROM SET C AND SET D?

CA Suraj Lakhotia

CA Suraj Lakhotia

06-Jan-25 13:29

Yes

Kunal Jain

Kunal Jain

30-Nov-24 07:54

Sir, I have cleared my both groups of CA Intermediate by May 2022 (Group 1 in Nov 21 and Group 2 in May 2022). Currently, I am doing my articleship and it will get completed by May 2025 (3 years of articleship). I got myself registered for final in Dec 2023. Am i exempt from Set C and D?

CA Suraj Lakhotia

CA Suraj Lakhotia

02-Dec-24 09:04

Yes

akshit agal

akshit agal

24-Nov-24 02:19

hi sir , I have cleared my ca intermediate in may 22 , so both the set is exempt ? My articleship is will be completed in sep 2025 and 2.5 year will be completed in march 2025 ? I have the confusion regarding the 2.5 year criteria ? My attempt is due in may 2025

CA Suraj Lakhotia

CA Suraj Lakhotia

25-Nov-24 12:22

What is your confusion?

Sakshi Karad

Sakshi Karad

23-Nov-24 23:46

Sir, I have appeared for ca intermediate old scheme and completed 2.5 years of articleship but my Advanced ICITSS is not done yet. Am I exempted from set C and Set d

CA Suraj Lakhotia

CA Suraj Lakhotia

25-Nov-24 12:21

Yes

Bab Krish

Bab Krish

23-Nov-24 17:33

Sir, I have cleared group 1 of CA INTER in july 2021 and cleared unit 2D in Sep 24 but my articleship is still going on and it will complete on Feb, 2025. do I need to clear both SET C & D ???

CA Suraj Lakhotia

CA Suraj Lakhotia

25-Nov-24 12:21

Yes.

Mansi Gupta

Mansi Gupta

21-Nov-24 17:35

I have cleared both groups of CA INTER till MAY 2023 but my articleship is still going on and it will complete on MARCH, 2026. Am I exempt for SET C & D or not ??? PLSS REPLY...

CA Suraj Lakhotia

CA Suraj Lakhotia

23-Nov-24 09:51

Exempt

Sakshi Karad

Sakshi Karad

23-Nov-24 23:55

What about advanced icitss, that also need to be completed? Pls reply...

CA Suraj Lakhotia

CA Suraj Lakhotia

25-Nov-24 12:21

Yes

Hinal Ghodadra

Hinal Ghodadra

20-Nov-24 00:49

I cleared ca inter group 1 in May 2018 and cleared group 2 in September 2024.I have completed my articleship of 3years on October 2021.I have also completed my advanced ITT. Do I need to give all the four module or only Set A and Set B???

CA Suraj Lakhotia

CA Suraj Lakhotia

23-Nov-24 09:50

All four sets

Abitha Senthil

Abitha Senthil

19-Nov-24 15:02

I completed my ITT and Orientation and Cleared Inter Grp 1 under old scheme, grp under new scheme(Unit 2D), Whether Set C & D both applicable or any one.

CA Suraj Lakhotia

CA Suraj Lakhotia

23-Nov-24 09:50

Both

ashish bohra

ashish bohra

02-Nov-24 16:14

Hello Sir I have cleared my CA Inter group 1 in May 2019 and completed 3 year articleship in Sep 22 and cleared my group 2 of inter in Sep 24 attempt. Do I have to write set c and set d? If yes do I need to complete it before exams or can I do it after exams

ashish bohra

ashish bohra

12-Nov-24 12:03

Can I get any affirmative response to this?

CA Suraj Lakhotia

CA Suraj Lakhotia

23-Nov-24 09:50

You need to write both set C and D. Before or after - ICAI not yet clarified

Sourav Sarkar

Sourav Sarkar

26-Oct-24 00:23

Hi Sir, I have passed IPCC in 2013 with 7 papers, but my adavance IT training is still pending. Do, I need to give SET C or D exam. Please help. Please help.

CA Suraj Lakhotia

CA Suraj Lakhotia

29-Oct-24 09:05

Exempt.

Prasan Bhat

Prasan Bhat

28-Sep-24 04:18

Hi Sir, Is it Mandatory to clear Set B before Nov24 exam or can that be done post Nov24 exam? I have completed my articleship in 2020 and first group of Final in 2021 and appearing for Group 2 in Nov24. Also completed prescribed number of Online training for Set-B. Only appear for exam is pending.

CA Suraj Lakhotia

CA Suraj Lakhotia

30-Sep-24 10:28

You can complete after exams.

Ahana Choudhary

Ahana Choudhary

24-Sep-24 15:46

I have completed my ca inter both grps in nov 23. Am I exempt from set c and d? My ca final attempt is due in nov 26

CA Suraj Lakhotia

CA Suraj Lakhotia

30-Sep-24 10:28

Yes

Ahana Choudhary

Ahana Choudhary

04-Oct-24 20:08

Sir but my articleship is still going on and will complete in March 2025. Am I exempt??

CA Suraj Lakhotia

CA Suraj Lakhotia

04-Oct-24 20:19

Y

Ahana Choudhary

Ahana Choudhary

06-Oct-24 18:56

Thnk you sir

Vaishnavi Kakade

Vaishnavi Kakade

06-Sep-24 13:14

Hello Sir, I've passed my intermediate exam in old course before May 2023. & Also appeared in May 2024 CA Final exam but couldn't clear. So, can i appear in November 2024 CA Final exam without passing SPOM Set A & B test?? Can i give SPOM test after November 2024 attempt but before applying for membership??? Sir, please answer šŸ„ŗ

CA Suraj Lakhotia

CA Suraj Lakhotia

11-Sep-24 16:03

Yes

Poney Agarwal

Poney Agarwal

27-Aug-24 11:04

Hello Sir, I have completed my inter both groups in november, 2013 and there were 3 subjects in group 2. Do I need to give exam of set C and D?

CA Suraj Lakhotia

CA Suraj Lakhotia

11-Sep-24 16:03

No. If articleship is completed.

Kamala Banu

Kamala Banu

06-Aug-24 19:53

Sir, I have cleared CA IPCC G1 in July 2021, G2 in May 2023. I am undergoing my articleship now and appearing for CA Final exam in Nov 2024. My articleship will be completed in Feb 25. Is Set C and Set D applicable?

CA Suraj Lakhotia

CA Suraj Lakhotia

14-Aug-24 12:53

No

Ashwini Ashu

Ashwini Ashu

04-Aug-24 17:45

Sir I have cleared my inter g 2 in nov 2023 and unit 3 in may 2024 . Should I give all 4 sets or Iā€™m exempted in any one ( set c or set d )

CA Suraj Lakhotia

CA Suraj Lakhotia

14-Aug-24 12:52

1 of C or D

Arun Davis

Arun Davis

03-Aug-24 19:01

Sir, based on the notification from ICAI the students who have written Nov.23 or earlier attempt in CA final can attend and clear the SET-A and SET-B after November 2024 exams (Before applying for membership). Am I right?

CA Suraj Lakhotia

CA Suraj Lakhotia

14-Aug-24 12:52

Yes.

Krina Bheda

Krina Bheda

03-Aug-24 18:34

And nov 2024 is my first attempt of ca final

Krina Bheda

Krina Bheda

03-Aug-24 18:33

Hello sir , I have cleared intermediate grp 1 in nov 2016 and passed grp 2 in unit 10 scheme in nov 23 attempt. I have completed my articleship in May 2020 only of 3 yrs and also completed advance icitss exam.. Please clarify that whether I am exempt from c or d??

Venkat Sai

Venkat Sai

04-Aug-24 09:49

The only condition is that u should have completed ur intermediate ( be it IPCC/ Intermediate/ Units) including Articleship before May, 2024 to be eligible for that exemption from Set C & Set D, as per my understanding. Since u fulfill that criteria, u need to do Set A & Set B only. No need for Set C & Set D.

CA Suraj Lakhotia

CA Suraj Lakhotia

14-Aug-24 12:52

You are exempt.

pragna hanumakonda

pragna hanumakonda

03-Aug-24 17:47

Dear Sir, I have cleared group 1 intermediate under old scheme and group 2 under unit scheme in may 24 will set C or D is applicable or not.

CA Suraj Lakhotia

CA Suraj Lakhotia

03-Aug-24 18:20

Applicable


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