SPOM tests exemption

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ramesh babu (Querist)
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30 March 2025 Sir Iam completed my CA final 2nd group in 2009 and Later in subseaquent attempt Appeared for 1st group but failed. Now i started preparation for 1st group and want to appear in 2026. My queries regarding SPOM 1.i hear from some resources that set C and D are exempted for me. 2.when will SPOM will be completed by me Whether it is after completion final or before writing of final 1st group exam. Thinking you
Yours faithfully
G Ramesh babu

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