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Important | SPOM Applicability for May 26 Exams
15-Jan-25 09:04
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Summary of Changes - 
The Institute of Chartered Accountants of India (ICAI) has issued guidelines regarding the applicability of Self-Paced Online Modules (Sets A, B, C, and D) for various categories of students. Below is a summary of the key updates:
1. Students Appearing in Final Examination till November 2023
- Exempt from qualifying Set C and Set D.
- Mandatory to qualify:
- Set A and Set B if both groups are not passed.
- Set A only if Group 2 is passed but Group 1 is pending.
- Set B only if Group 1 is passed but Group 2 is pending.
- Students with exemptions in specific papers:
- Set A only for exemption in Paper 5.
- Set B only for exemption in Paper 4.
- All Modules Exempt for exemptions in both Paper 4 and Paper 5.
2. Students Admitted to Final Examination of May 2024
- Exempt from qualifying Set C and Set D.
- Mandatory to qualify Set A and Set B before applying for membership.
3. Students Admitted to Final Examination of November 2024 or later
- Required to qualify Sets A, B, C, and/or D as applicable.
- Deadline for qualification: 10th April 2026.
4. Intermediate Candidates Clearing Both Groups till November 2023
- Exempt from qualifying Set C and Set D.
- Mandatory to qualify Set A and Set B if:
- Completed AICITSS Exam and 2.5 years of training, including excess leave, by 30th April 2026.
- Can qualify A&B after exams
5. Intermediate Candidates Clearing Both Groups after November 2023
- Must qualify Sets A, B, C, and D before appearing for the Final Examination.
- Deadline for qualification: 10th April 2026.
6. Students Clearing CA Inter Groups under the Unit Scheme
- Mandatory to qualify modules as follows:
- Set A, B, C, D: Passed 6 papers.
- Set A, B, and either Set C or Set D: Passed 7 papers.
- Set A and Set B: Passed 8 papers.
Comments(147)
Hello sir, I have cleared group 2 of final level (new course). My last attempt for group 1 was in May 2023. Due to personal reasons I could not pursue it further. I wish to give an attempt in November 2026. Could you please advise if I have to give both sets A and B. Or do I have to give just one? Can I give them after appearing for the examinations? Thanks in advance.
Hi, I have cleared my group 2 in 2021. Cleared unit 3 in Jan 2026. So should i write all 4 SET or Only Set A B and choose between C or D and write 3 in Total. I have to choose set while registering for Final Course.Please help me clarify this doubt.
Hi, i am final student got registered in 2020 and appearing for exam july 2022. I appeared more than 1 attempt and again reappearing in may 26. So plz can you guide me is it mandatory to clear spom before may 26 or can appear after may 26 exam
Hi There, I am a CA Final student. I was registered to CA Final in 2007. I completed my Internship as well of 3 years. I have appeared for more than 1 attempt of CA Final and cleared neither groups. I did not persue CA for 11 years. Now I am enrolling into new CA Final. Is it mandatory for me to complete SPOM before appearing for CA Final exams in the new curriculum?? Would appreciate your reply.
Hi Sir. I Cleared intermediate both thegroups in november 2023(8 papers). I did only 2 years articleship as per new scheme. When can I clear spom? my eligible attempt for final is september 2026.
Hi Sir, i have cleared my Intermediate in March 2025 group and group 1 in November 2022. I am eligible to write all 4 sets, i completed my SET C & D. Set A and Set B is pending. The exam form for May 2026 is opening on March 3rd and will close by March 19th with late fee. I am trying to complete it at the earliest SET A and SET B. But am i eligible to apply provisional exam form as of now as the completion date of SPOM is by 10th April.
Sir, I completed Group 2 of my CA Final in November 2019 and had to keep Group 1 on hold due to my father's health issues. I am currently an active Final student, have completed my articleship, and plan to appear for Group 1 in May 2026. I would like to clarify whether completion of SPOM Set A is mandatory before submitting the exam form or if it can be completed after the May 2026 exams but before applying for membership?
Sir, i qualified CA inter group 1 in Nov 2023 and group 2 in Jan 2025 with 6 papers, now I cleared all sets of SPOM except set B sir, If I apply exam form for may 2026 means, before 10th April 2026 I should complete that set B know sir, If I couldn't complete before 10th april 2026 means, what is the status of my exam form which is already filled on march 2026??
Sir I have completed my ca inter group 1 in Nov 2023 with FM exemption and wrote unit 2d in May 2024 under new scheme so wrote only audit ( FM Exemption). Does it mean i passed 6 or 7 papers ? Should i write all the 4 sets or 3..?
Sir I have completed my ipcc in 2017 and appeared for ca final in 2021 but didn't clear then...i would like to appear for ca final again in may 2026,should I finish spom set a & b now itself or can I appear and finish the spom modules after clearing ca final and before applying for membership????pls guide me sir
Sir, my CA final attempt is in may 26 and I had cleared the CA intermediate in May 23 and completed my 3 years of articleship in Jan 26 as per the old scheme. Someone told me that Sets A & B can also be given after a final exam but before membership. I just want to know, can I do it after the final exam, or do I need to complete it before my final exam to be eligible to appear in the final exam in may 26?
Sir I have completed my ipcc in May 2021 and articleship on 2018 now I want to give ca finalist exam on sep 2026 attempt so as I have to pass spom SETA and SETB can I give spom exam after my ca finalist exam but before getting membership
Sir, my attempt of CA final is in may 26 and I had cleared the CA intermediate in May 23 and completed my 2 years of articleship as per the new scheme. Someone told me that Sets A & B can also be given after a final exam but before membership. I just want to know, can I do it after the final exam, or do I need to complete it before my final exam to be eligible to appear in the final exam in may 26?
Sir i have cleared my inter group 1 in jan 21 and group 2 in sept 24. Also i have cleared the spom Set B,C & D. Can i apply the exam form for jan exam and clear the set A before 10th December 2025 as per the eligibility criteria issued by the ICAI
Hi Sir, I have Cleared CA Inter group-1 in Nov 2022 and Joined Articleship on Feb 1st 2023 and cleared CA Inter Group-2 in Nov 2023 attempt, Should i complete Set A and B before Final or after final?
In Exam Application Form for Sep 2025 attempt, it is asking for Self Declaration for SPOM, stating that SPOM to be completed on or before 10 August 2025.?
Sir, Can u pls tell me as i am confused regarding spom eligibility for Sept'25. As I have cleared my CA Intermediate before NOV'23 and got registered for articleship on 1st March 2023. So in Sept'25 its my first attempt ..is it necessary to clear spom befor exams?
Sir I cleared my IPCC both groups in Nov 2018 and complete my articleship in 2019..I have appeared for CA final exams in May 2024 but have not been able to clear them..Now I am appearing for May 25 exams..Do I need to complete SPOM set A&B before or after exams?
Sir I have attempted both the May 2024 and November 2024 CA Final exams but unfortunately have not been able to clear them. I am now preparing to appear for the May 2025 attempt. I wanted to know whether I am eligible to complete SPOM Set A and Set B before obtaining CA membership. Orelse since I appeared in Nov 24 attempt, should I need to complete it before 10th April ?
Sir I cleared my CA inter in Nov 2023 and articleship also completed and appearing for CA Finals in May 2025. Do I have to clear SPOM set A and B before 10th April or can I give it after exams.
Sir I have cleared my CA Inter Group 1 in Nov 22 and have cleared the Unit 2D in Jan 25, what are the applicable spom papers for me? I have completed 2 years of my articleship and want to appear for Nov25 CA Final exam
sir i gave my may 2024 ca final attempt and finished articleship in oct 2024 but excess leave to served was still pending and dint file form 107 now i have completed my excess leave but not able to fill form 107 and articleship terminated is being shown on the portal and my law spom is still left. so can i still give my spom after may 25 exams?
Sir i have been cleared my first group of ipcc November 2019, 4 paper and second groups cleared 3 paper in December 2021so i cleared total 7 paper in ipcc. And my Articleship will complete April 2025 and i also complete advance Icttss, also apeared in ca final november 2024 for the first time then sir self paced set c and set d exempt for me And when i have to clear set A and B Please reply sir
Sir self paced module set c and d exempt for me if I paced only 7 paper in ipcc, or I have to give one exam in self paced module set c or d BCZ I gave only 7 paper in ipcc and sir who has to give one paper set c and or d exam
Hi sir. I cleared my ca inter group 2 on sep 2024 and required to qualify 4 SPOM exams. I completed my 3 years articles too and want to give final attempt in Nov 2025. Within which date I have to clear my all SPOM exams to appear for Nov 2025
Hi Sir, I cleared my CA Inter Group 1 in Nov 19 and Group 2 in May 23. I appeared for CA Final in May and Nov 24 but couldn't clear the same. When I have to appear for SPOM exam if I will be appearing for May 25 exam?
Hi Sir, I have cleared my CA final group 2 in May 2023, dint cleared Group 1. I Had appeared for group 1 in May 2024 but dint cleared. I have to clear Module A before May exam or i can write after May 2025 exam also.
Sir, I have cleared my CA intermediate group 1 in May 2002 and group 2 in May 2006. I had given last attempt of final in May 2023. I have not cleared any group of final course. I want to appear for exams in May 2025. I am confused which SPOM I have to clear and when ? Is it all 4 modules ? Is it before or after exams ?
I have cleared my intermediate exam in nov 2023 second group having 4 papers and group 1 in nov 2020 having 4 papers Also completed 3 years of Articleship and Adv itt and orientation course. I already gave one attempt of CA final in nov 2024 . In that attempt I didn't gave spom exam. Advice me which set is /are applicable to me for may 2025 attempt. Do i need to Compulsory clear spom before may 2025 attempt or can i clear after exam means before applying for membership??
I cleared my ca inter in sep 2024 and articleship is already completed on april 2024 and registered myself for ca final exam to give May 2025 exam but i am confused that which SPOM sets i need to clear to appear in May 2025 exam ?
Hello good evening sir, I have cleared CA Inter in July 2021( 8 papers) Did my CA final registration on 21st Nov 23. Wrote Nov 24 final exams after clearing SPOM Set A & B. Is set C and D applicable for me before I write CA Final May 25 exams sir?
Sir I have cleared my Intermediate Group1 (4 papers) in May 2021 , got exemption in Advanced accounting Group2 in May 2023 and cleared Group2 Unit 2D ( 2 papers) in May 2024 under new syllabus. For the purpose of SPOM applicability should i have to consider pass in 7 papers (where Set C or D applicable) or 6 papers (where Both Set C & D applicable)?
Sir I have completed my Ca inter in nov 2024 attempt but till nov my articleship period completed was 2 years and also I haven't completed advance itt and mcs.Please tell what is the applicable spom sets sir
I have cleared both groups of CA Intermediate in May 2023 (Old syllabus) and started my articleship under New scheme (2 years) from July 2023. My CA Final attempt is in May 2026. Do I have to complete any SPOM module other than Set A and Set B?
Sir I have cleared inter group one in may23 and started article for 3years , cleared grp 2 in sep24 for unit d...am I applicable for all spom?? Is there any deadline for applying..I'm having final on may26
Hi sir, I cleared Group 1 of Ca inter in Nov 2021 But Group 2 got cleared In SEP 2024. My first Attempt of CA Final is May 2025. I need to write Both SET C & D or Either of one. By when I need to Complete sir?
Hi sir, I cleared group1 of ipc in nov2019 (as per old syllabus) and completed my articleship. I want to give attempt of group 2 in may'25. Deadline 10th April'25 means: Based above icai notification, I won't be allowed to apply for exam until I PASSED SPOM A B,C,D. Or There will be no chance to write SPOM after 10th April 2025. Please clarify on above deadline date consequences .
I appeared for the CA Final Exam (1st group) in November 2016 and May 2017 under the old syllabus. I have not appeared for any exams under the new scheme. I have completed the following: - Passed SPOM Set A and Set B Could you please confirm if I am required to complete the following before appearing for the May 2025 Final Exam: 1. Advanced ICITSS (Adv. ITT and MCS) 2. SPOM (Set C or D)
Sir, just for clarification I have completed my CA- Inter in Nov -22. Set- C & D are exempted to me. And I can write the exams ( Set A& B) before applying for a membership right .? Or should I complete it by ( Set A & B) before 10-04-2025.
Hi sir, I have cleared my CA inter in November 2022. So Set A and B are not mandatory for me to apply for May 2025. Am I right?
