SPOM tests exemption

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ramesh babu (Querist)

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

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)

12 August 2025 Hi Ramesh babu,

About your SPOM (Student Practical Orientation Module) queries:

Exemption from Set C and D:
Yes, if you have completed Final Group 2 back in 2009, you are generally exempted from Set C and D of SPOM, which are linked to the final group practical training requirements. This is based on ICAI’s provisions that students who have passed the Final Group 2 need not redo these sets when appearing for the remaining Group 1 later.

When to complete SPOM:
SPOM is a mandatory part of your practical training and needs to be completed before applying for the Final exams (both groups). However, since you already cleared Group 2, you should complete SPOM related to Group 1 before appearing for the Group 1 exam in 2026.

So, practically:

Complete SPOM Sets A and B (related to Group 1) before the exam.

Sets C and D (related to Group 2) are exempted due to your earlier completion.

Make sure to check with ICAI latest circulars or your training officer for any updates.

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