Navigating the ICAI Digital Learning Campus: A Comprehensive Guide to Self-Paced Online Modules (SPOM)
The Institute of Chartered Accountants of India (ICAI) has embraced digital transformation to enhance the learning experience for its students. A key initiative in this direction is the introduction of Self-Paced Online Modules (SPOM) accessible through the ICAI Digital Learning Campus. This article provides a detailed overview of the SPOM system, its structure, accessibility, and implications for CA Final students.
Introduction to Self-Paced Online Modules (SPOM)
Recognizing the need for a dynamic and adaptable approach to professional accountancy education, the ICAI introduced SPOM as part of its new scheme of learning and training. The goal is to cultivate Chartered Accountants equipped with critical thinking, interdisciplinary knowledge, research capabilities, and innovative mindsets. SPOM allows students to learn at their own pace, anytime and anywhere, fostering a more personalized and effective learning journey.
Accessing the ICAI Digital Learning Campus
The ICAI Digital Learning Campus serves as the dedicated portal for SPOM. Final course students can access this portal without any separate registration or additional fees. The login credentials are the same as those used for the Self-Service Portal (SSP). The portal provides a dashboard where students can monitor their learning progress and track the completion status of each SPOM module.
Structure of SPOM: Sets A, B, C, and D
The SPOM curriculum comprises four sets of modules: Set A, Set B, Set C, and Set D. Sets A and B are mandatory online modules focusing on core subjects, while Sets C and D offer a selection of specialized topics.
- Set A: Corporate and Economic Laws (mandatory)
- Set B: Strategic Cost & Performance Management (mandatory)
- Set C: (Choose one from the following)
- Risk Management
- Sustainable Development and Sustainability Reporting
- Public Finance and Government Accounting
- The Insolvency and Bankruptcy Code, 2016
- International Taxation
- The Arbitration and Conciliation Act, 1996
- Forensic Accounting
- Valuation
- Financial Services and Capital Markets
- Forex and Treasury Management
- Set D: (Choose one from the following)
- The Constitution of India & Art of Advocacy
- Psychology & Philosophy
- Entrepreneurship & Start-up Ecosystem
- Digital Ecosystem and Controls
To be eligible for the CA Final exams, students must clear the SPOM modules applicable to them. The portal provides recorded online classes, requiring students to complete 40 hours each for Sets A and B, and 20 hours each for Sets C and D before registering for the exams.
Read also: Privacy Solutions Overview
Implementation Timeline and Exemptions
The SPOM Set A and Set B modules were first implemented for CA Final students in November 2024. The ICAI has provided specific criteria for students who may be exempt from certain SPOM modules:
A) Students admitted to the Final Examination until November 2023 are exempt from appearing in Self-Paced Online Module Tests Set C and Set D. However, they must qualify for Set A and Set B before applying for membership based on the following eligibility criteria:
| SL NO. | STATUS OF APPEARANCE IN CA FINAL OLD COURSE EXAM | MODULES 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 secured in Paper 5 in any of the attempts from May 2022 to November 2023 but could not pass either of the groups | Set A only |
| 5 | Exemption secured in Paper 4 in any of the attempts from May 2022 to November 2023 but could not pass either of the groups | Set B only |
| 6 | The exemption was secured in Paper 4 and Paper 5 in any of the attempts from May 2022 to November 2023 but could not pass either of the groups | All modules exempt |
B) Students, other than those who are covered under (A) above, who were admitted to the Final Examination of May 2024 are exempt from appearing in Self-Paced Online Module Tests Set C and Set D. However, such students must qualify for Set A and Set B before applying for membership.
C) Students, other than those covered under (A) & (B) above, who were admitted to the Final Examination of November 2024 are required to mandatorily qualify Set A, B, C, and/or D as applicable on or before 10th April 2025.
D) Intermediate candidates who had cleared both the groups of Intermediate Examinations till November 2023 and completed the AICITSS Exam along with 2.5 years of article ship training, including excess leave, on or before 30th April 2025 are exempt from appearing in the Self-Paced Online Module Test Set C & D. However, it is mandatory to qualify SET A and Set B before applying for membership.
Read also: Digital Frontier Navigation
E) Intermediate candidates who had cleared both the groups of Intermediate Examinations after November 2023 and completed the AICITSS Exam along with 2.5 years of article ship training, including excess leave, on or before 30th April 2025 are required to mandatorily qualify all the Modules (i.e., SET A, B, C & D) before appearing in the Final Examinations i.e., on/before 10th April 2025.
Or
Intermediate students who had cleared either of the groups up to November 2023 or before and cleared the remaining Group under Unit Scheme from May 2024 to January 2025 and completed AICITSS Exam along with 2.5 years of article ship training, including excess leave, on or before 30 April 2025 are required to undergo and pass Self-Paced Online Modules before appearing in the Final Examinations i.e., on/before 10th April 2025 to become eligible for Final Examination to be held in May 2025 as per below eligibility criteria:
| SL NO. | Number OF PAPERS PASSED AT INTERMEDIATE LEVEL | MODULES TO BE QUALIFIED |
|---|---|---|
| 1 | Passed 6 papers at the intermediate level | SET A, B, C, D |
| 2 | Passed 7 papers at the intermediate level | SET A, B, and either SET C or SET D |
| 3 | Passed 8 papers at the Intermediate level | Set A and Set B |
SPOM Exam Registration and Assessment
Exam registration is facilitated through spmt.icai.org, which is integrated within the ICAI Digital Learning Campus. Students can schedule their exams at preferred centers, locations, and dates upon payment of ₹500 for each module.
The assessments are conducted online, utilizing multiple-choice questions (MCQs). Sets A and B assessments are case-scenario-based, while Sets C and D include a combination of independent MCQs and case-scenario-based questions. Exams are held at designated private computer centers.
Read also: Financial Assistance for Gujarat Students
Each module exam is three hours long and worth 100 marks, consisting of 50 questions each worth 2 marks. There is no negative marking, and students have unlimited attempts to pass. A score of over 50% is required to pass each module.
Frequently Asked Questions (FAQs)
1. How to access SPOM?
Students can access SPOM through the ICAI Digital Learning Campus using their SSP Portal login credentials.
2. Which are the mandatory modules of SPOM?
Set A and Set B are the mandatory modules.
3. What is the pass percentage for SPOM?
The pass percentage is 50%, meaning a score of 50 marks out of 100 is required to pass.
4. Is SPOM difficult?
No, SPOM is designed to be accessible. It consists of multiple-choice questions with no negative marking and unlimited attempts.
5. Does SPOM attract a fee?
No, access to the ICAI Digital Learning Campus (the portal for SPOM) is included with CA Final registration. However, a fee is required for each exam registration.
tags: #icai #digital #learning #campus #details
