ICAI has introduced a new scheme which requires CA students to sail through the 4 sets of Self-Paced Online Modules (SPOM).

These modules help you understand the new exam structure, including the pattern, criteria, and key details.

Guidelines Issued By ICAI

• Set A : Corporate & Economic Laws Guidelines

• Set B : Strategic Cost & Performance Management Guidelines

Examination Structure:

1. Computer-Based Tests at Designated Centers:
   • Exams will be held in computer-based mode at specific test centers.
   • You can attempt the exam multiple times, depending on whether you clear it or not.
2. MCQ Format with Case Scenario:
   • Both Set A and Set B include only case-based MCQs—no standalone questions.
   • Every question is compulsory, so there are no optional choices.
3. Flexible Test Schedule:
   • Exams are conducted throughout the year with multiple shifts in metro cities (10 AM–1 PM and 2 PM–5 PM).
   • Students have the flexibility to choose their exam date, shift, and center.
4. Duration and Use of Tools:
   • Each set (A and B) is 3 hours long.
   • Physical calculators are not allowed, but an on-screen calculator will be provided.
5. Instant Results:
   
   • Your score will be displayed immediately on the screen once you finish the test.
6. Passing Criteria:
   • You need at least 50% marks to pass.
   • There is no negative marking for wrong answers.

Resource Links:

• Syllabus: Checkout the detailed SPOM Syllabus.
• Study Material: Access study resources for SPOM Sets.

The new ICAI scheme reshapes the exam process, bringing more flexibility and convenience while keeping the structure intact. For CA aspirants, understanding these changes is key to preparing effectively and making the most of this new approach.

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