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Important | SPOM Applicability for May 25 Exams

15-Jan-25 09:04

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A detailed video is available here - https://youtu.be/H0Z_mgDQs30

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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

  • Required to qualify Sets A, B, C, and/or D as applicable.
  • Deadline for qualification: 10th April 2025.

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 2025.
    • 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 2025.

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(46)

parth bhayani

parth bhayani

01-Feb-25 20:44

Hi Sir, I have cleared my CA final group 2 in May 2016, 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.

Sangeeta Goswami

Sangeeta Goswami

01-Feb-25 00:59

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 ?

Nisha Shaha

Nisha Shaha

30-Jan-25 13:54

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?? 

True and Helpful stuff

True and Helpful stuff

28-Jan-25 17:04

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 ?

CA Suraj Lakhotia

CA Suraj Lakhotia

29-Jan-25 11:16

You can download the excel utility and check

Abhirami Sudhakaran

Abhirami Sudhakaran

24-Jan-25 00:12

I completed my inter in 2021 and appeared for Nov 23 finals. Should I clear set a and b before writing the exams? Or can I write it after the exams?

CA Suraj Lakhotia

CA Suraj Lakhotia

24-Jan-25 10:07

After

Divya InnanI

Divya InnanI

20-Jan-25 21:51

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?

CA Suraj Lakhotia

CA Suraj Lakhotia

24-Jan-25 10:06

NO

Dharshini Priya

Dharshini Priya

16-Jan-25 23:46

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)?

CA Suraj Lakhotia

CA Suraj Lakhotia

18-Jan-25 19:41

6 papers

dabbikar priyanka

dabbikar priyanka

16-Jan-25 23:45

Sir I have cleared ca inter group 1 as per ipcc and ca inter group 2 under unit 2d scheme in nov 23 completed 2.5years articles and all other requirements.which

CA Suraj Lakhotia

CA Suraj Lakhotia

18-Jan-25 19:41

How can you write 2D in Nov-23?

Lokesh Chukka

Lokesh Chukka

16-Jan-25 23:34

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

CA Suraj Lakhotia

CA Suraj Lakhotia

18-Jan-25 19:41

Pls use excel to check. or share passing details.

Abhishek Joshi

Abhishek Joshi

16-Jan-25 22:39

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?

CA Suraj Lakhotia

CA Suraj Lakhotia

18-Jan-25 19:39

Only A & B before exams.

Seema Viswanathan

Seema Viswanathan

16-Jan-25 22:07

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

CA Suraj Lakhotia

CA Suraj Lakhotia

16-Jan-25 22:08

All applicable. You can do it before final exams. Suggest to start early.

Bharath Kumar Reddy Bandiatmakur

Bharath Kumar Reddy Bandiatmakur

16-Jan-25 22:02

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?

CA Suraj Lakhotia

CA Suraj Lakhotia

18-Jan-25 19:39

Write both C & D before exams.

Amit Rawat

Amit Rawat

16-Jan-25 14:30

Sir i have completed my ca inter group 1 in may 2018 & group 2 in july 2021 and i have completed my articleship in december 2024 wheather set c & set d applicable to me or set a & set b before may 25 exam

CA Suraj Lakhotia

CA Suraj Lakhotia

18-Jan-25 19:38

C&D not applicable.

Anil kumar

Anil kumar

16-Jan-25 06:19

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 .

CA Suraj Lakhotia

CA Suraj Lakhotia

16-Jan-25 11:45

SPOM is for final

Ajay S

Ajay S

15-Jan-25 15:56

Sir I appeared in May 24 as well as nov 24 attempt also. But not cleared. If I appeared in Nov 24, then should I need to complete set A & B before 10th April ?

Simply Techno

Simply Techno

15-Jan-25 20:23

After exams u can clear

CA Suraj Lakhotia

CA Suraj Lakhotia

16-Jan-25 11:45

after exams

Simply Techno

Simply Techno

15-Jan-25 14:55

I had appeared in Nov 24 exams and I have cleared inter in Dec 2021 should i write Set A and B before exams? Articleship completed 2.5 years on Oct 2024.

CA Suraj Lakhotia

CA Suraj Lakhotia

16-Jan-25 11:14

You can write after exams.

ARYA VIPIN

ARYA VIPIN

15-Jan-25 12:17

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)

CA Suraj Lakhotia

CA Suraj Lakhotia

15-Jan-25 13:47

1. Not required 2. Exempt

Kirupa K

Kirupa K

15-Jan-25 09:28

Sir, I cleared in Nov 2023, should I just give A&B before 10th April?

CA Suraj Lakhotia

CA Suraj Lakhotia

15-Jan-25 10:13

You can give after as well

Shyam Bhanushali

Shyam Bhanushali

15-Jan-25 09:25

My chosen modules aren't available in LMS portal yet, how do I complete before 10 april then?

CA Suraj Lakhotia

CA Suraj Lakhotia

15-Jan-25 12:09

Pls raise a ssp helpdesk ticket.

K Vamshi

K Vamshi

15-Jan-25 09:21

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.

CA Suraj Lakhotia

CA Suraj Lakhotia

15-Jan-25 12:09

Before membership. Advised to complete earlier due to IBS weightage

K Vamshi

K Vamshi

15-Jan-25 13:17

Thank you Sir.

Madhulika SN

Madhulika SN

15-Jan-25 09:13

Sir,But as of I can write my exams without Spom right

Madhulika SN

Madhulika SN

15-Jan-25 09:16

In point no 4 it is mentioned as A and B need to be cleared.

CA Suraj Lakhotia

CA Suraj Lakhotia

15-Jan-25 10:13

Refer table. Will update the FaQ

CA Suraj Lakhotia

CA Suraj Lakhotia

15-Jan-25 12:09

updated

Madhulika SN

Madhulika SN

15-Jan-25 09:08

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?

VIRENDRA PAREEK

VIRENDRA PAREEK

15-Jan-25 09:12

You may clear set A&B before applying membership

CA Suraj Lakhotia

CA Suraj Lakhotia

15-Jan-25 12:08

But advisable to complete now due to IBS weightage


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