CA Final SPOM 2026: Complete Guide to Sets A, B, C & D

If you’ve registered for CA Final under ICAI’s New Scheme, there’s a good chance SPOM has confused you more than any actual subject in your syllabus. You’ve probably seen conflicting information: some say it’s “just an online video,” others say it’s a full exam you can fail. Some blogs still describe only Set A and Set B, as if Set C and Set D don’t exist — which tells you they haven’t been updated since 2024.

Here’s the truth: SPOM is not optional, it’s not a formality, and you genuinely cannot sit for your CA Final written exams without clearing it. But it’s also far less intimidating once you understand exactly what it is, how the hours-plus-test structure works, and how the four sets differ from each other.

This guide breaks down everything current for the 2026 exam cycles — what each Set covers, how many hours you need, how the actual test (SPMT) is structured and scored, and a step-by-step process to get through all four sets without losing months of your preparation timeline.

Quick Answer: CA Final SPOM (Self-Paced Online Modules) consists of four sets — Set A (Corporate & Economic Laws) and Set B (Strategic Cost & Performance Management), both mandatory 40-hour modules, plus Set C and Set D, each a 20-hour elective module where you pick one subject from a basket of options. After completing the required hours on ICAI’s Digital Learning platform, you must clear a separate 100-question MCQ test (SPMT) for each set with a minimum of 50% per module — there’s no aggregate, no negative marking, and no cap on attempts.

SPOM stands for Self-Paced Online Modules. It’s a set of four learning modules — Set A, B, C, and D — that ICAI introduced under the New Scheme of Education and Training (2024) for CA Final students. You access the content, watch the prescribed video hours, and study the material on ICAI’s Digital Learning platform, at your own pace, around your articleship and other exam prep.

Here’s where most students trip up: SPOM (the learning module) and SPMT (the test that qualifies you) are two different things joined together. You don’t just “watch the videos and move on” — after completing your hours, you have to appear for and pass a separate assessment called the Self-Paced Module Test (SPMT) for that specific set. Clearing SPOM really means clearing both stages: hours completed and SPMT passed.

Under the earlier scheme, CA Final had 8 written papers. ICAI’s New Scheme reduced this to 6 core papers, but two subject areas — Corporate & Economic Laws and Strategic Cost & Performance Management — didn’t disappear from the curriculum; they moved out of the written exam format entirely and into these self-paced online modules instead. Sets C and D were added on top as India’s CA curriculum moved toward building well-rounded professionals with exposure to areas like forensic accounting, ESG/sustainability reporting, digital controls, and even constitutional literacy — topics that don’t fit neatly into a traditional written-paper format but are increasingly relevant to modern CA practice.

In short: SPOM didn’t reduce your workload, it restructured it — shifting two full subjects and four elective areas into a self-paced, test-based format instead of a written exam.

Status: Mandatory
Learning hours required: 40 hours

Set A covers company law, SEBI regulations, economic offences, and related corporate law case studies — essentially the legal backbone every practicing CA needs, even though it no longer appears as a written paper. Expect coverage of:

• Companies Act provisions relevant to CA practice
• SEBI regulations and securities law essentials
• Economic offences and enforcement mechanisms
• Applied case studies testing legal reasoning, not just memorisation

This module tends to feel closer to the old “Corporate and Economic Laws” content CA Final students studied earlier — if you’ve seen that syllabus before, Set A won’t feel unfamiliar in substance, just different in delivery format.

Status: Mandatory
Learning hours required: 40 hours

Set B focuses on cost control strategies, performance evaluation frameworks, and advanced managerial decision-making tools — the strategic layer of cost and management accounting that used to sit inside CA Final’s core papers. Core areas typically include:

• Strategic cost management techniques
• Performance measurement and evaluation systems
• Decision-making tools for cost control and efficiency
• Applied scenarios linking cost strategy to business performance

If AFM (Advanced Financial Management) or cost accounting were subjects you enjoyed at the Intermediate level, Set B will feel like a natural, strategic extension of that thinking.

Status: Mandatory to clear, but you choose 1 subject
Learning hours required: 20 hours

Set C is where SPOM starts feeling less like “extra work” and more like genuine specialization. You pick one subject from a basket of electives — and this choice, once made at registration, is typically final, so it’s worth thinking through rather than picking randomly.

Status: Mandatory to clear, but you choose 1 subject
Learning hours required: 20 hours

Set D is ICAI’s attempt to build well-rounded professionals beyond pure accounting and finance — think of it as the “soft skills meet real-world literacy” module.

This is the part that causes the most confusion online, because your SPOM requirement genuinely depends on when you were admitted to CA Final, not just which attempt you’re targeting. ICAI has issued specific transition rules for students moving between the old and new schemes.

Because these transition rules are cohort-specific and have been updated more than once by ICAI, always cross-check your exact exemption status on the official ICAI Digital Learning Campus or through your regional ICAI office rather than relying solely on blog posts (including this one) — your registration date and course transition history determine your exact requirement.

Once your learning hours are complete for a set, you book a slot for the SPMT (Self-Paced Module Test) — this is the actual qualifying exam, and it’s where students most often underestimate the preparation needed.

The 50%-per-module, no-aggregate rule is genuinely good news: you can’t “carry” a strong Set B score to compensate for a weak Set C attempt. Each module stands alone, which also means there’s no reason to panic if one test goes badly — you simply re-book and retake that specific module, with no cap on how many times you can attempt it.

STEP 1 → Register for CA Final and get access to

         ICAI’s Digital Learning Campus

                        │

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STEP 2 → Choose your Set C elective (1 of 9 options)

         and Set D elective (1 of 4 options)

                        │

                        ▼

STEP 3 → Complete 40 hours each for Set A & Set B,

         and 20 hours each for Set C & Set D

                        │

                        ▼

STEP 4 → Book your SPMT slot for each completed set

         via the ICAI portal

                        │

                        ▼

STEP 5 → Appear for the 100-question MCQ test per set

         at your chosen exam centre

                        │

                        ▼

STEP 6 → Score 50%+ in that module to clear it

         (retake immediately if you fall short — no cap)

                        │

                        ▼

STEP 7 → Repeat for all four sets — once complete, you’re

         eligible to register for CA Final written exams

Practical tip on sequencing: most rank holders and mentors recommend clearing Set A and Set B early — ideally right after CA Final registration and before your articleship workload peaks — since these carry the heavier 40-hour commitment. Save Set C and Set D for a phase when you have shorter, more flexible study windows, since 20 hours is easier to slot around other commitments.

Since your Set C and D choice is typically locked in at registration, treat it as a real decision, not an afterthought:

• Align with your career direction. If you’re aiming for a career in taxation or international assignments, International Taxation under Set C is directly relevant. Eyeing consulting, restructuring, or distressed-asset work? IBC or Forensic Accounting builds a more relevant foundation.
• Consider what genuinely interests you. Since these are self-paced and less exam-pressure-heavy than your core papers, picking a subject you find intellectually engaging (say, Valuation if you enjoy AFM-style problems) tends to make the 20 hours feel far less like a chore.
• For Set D, don’t dismiss the “soft” options. Digital Ecosystem and Controls is increasingly relevant given how much of modern audit and assurance work now touches IT systems and data controls — worth serious consideration even if it feels less “core” than the other three options.
• Talk to seniors who’ve already cleared SPOM under the new scheme — real feedback on which electives had clearer video content or more predictable SPMT question patterns is more useful than guessing from the syllabus title alone.

• Leaving all four sets until the last minute, right before wanting to register for CA Final written exams — this creates unnecessary time pressure when it’s completely avoidable with early planning.
• Treating SPOM as “just videos” and skimming through the hours without actually absorbing content, then being caught off guard by the SPMT’s 100-question format.
• Not checking personal exemption status carefully, especially for students who transitioned from the old scheme, and either skipping a set they actually needed or wasting time on one they were exempt from.
• Booking SPMT slots too close to written exam registration deadlines, leaving no buffer for a retake if the first attempt falls short of 50%.
• Ignoring Set C/D elective choice implications and picking randomly, only to realize later the subject has little relevance to their intended specialization.

Cleared strategically — Set A and B early, Set C and D in smaller pockets of time — SPOM adds structure to your CA Final journey rather than delay. The bigger risk isn’t the difficulty of the modules; it’s leaving them piled up right when you should be focused purely on your core paper revision.

If you’d like a structured SPOM completion plan mapped against your CA Final exam timeline — along with guidance on which Set C/D elective fits your career goals — talk to Lakshya Edu’s CA Final mentors for a personalised study roadmap.