What are all the four sets under ICAI SPOM?

ICAI SPOM comprises 4 Module Sets: Set A (Corporate & Economic Laws - Mandatory 100 Marks), Set B (Strategic Cost & Performance Management - Mandatory 100 Marks), Set C (Elective Specialisation Modules - 100 Marks), and Set D (Multidisciplinary Elective Modules - 100 Marks).

What are the passing criteria for SPOM Set A, B, C & D?

Students must secure at least 50% qualifying marks (50 out of 100) in each set. There is NO negative marking in any SPOM module.

How to start taking ICAI SPOM mock tests on A1M?

Click on any 'Launch ICAI SPOM Category' button to be directed straight to A1M's dedicated ICAI SPOM Modules tab where you can practice mock tests for Set A, Set B, Set C, and Set D.

ICAI SPOM All Modules Test Series 2026 | Set A, Set B, Set C & Set D Portal

Detailed Breakdown of All ICAI SPOM Sets (Set A, B, C & D)

Under the ICAI New Scheme of Education and Training, the Self-Paced Online Modules (SPOM) are divided into 4 mandatory and elective sets. Students must complete prescribed online learning hours on the ICAI Digital Learning Campus (lms.icai.org) and qualify the online MCQ tests (minimum 50% pass mark).

Module Set	Category & Description	Subjects Included	Passing Threshold
Set A	Mandatory Module (100 Marks)	Corporate & Economic Laws (FCEL)	50% Marks (No Negative Marking)
Set B	Mandatory Module (100 Marks)	Strategic Cost & Performance Management (SCPM)	50% Marks (No Negative Marking)
Set C	Elective Specialisation (100 Marks)	Risk Management, Sustainable Development, International Taxation, Forensic Accounting, etc.	50% Marks (No Negative Marking)
Set D	Multidisciplinary Module (100 Marks)	Constitution of India & Art of Advocacy, Psychology, Entrepreneurship, Digital Ecosystem	50% Marks (No Negative Marking)

Comprehensive Subject Guide for SPOM Mocks

Set A: Corporate & Economic Laws (FCEL)

Focuses on Companies Act 2013, Board Governance, SEBI LODR Regulations, FEMA, and Insolvency and Bankruptcy Code (IBC). Questions feature multi-step practical case scenarios.

Set B: Strategic Cost & Performance Management (SCPM)

Covers modern cost management techniques, Transfer Pricing, Activity-Based Costing (ABC), Value Chain Analysis, and Budgetary Control in modern digital business models.

Set C: Specialisation Elective Modules

Allows students to select specialized domains such as Risk Management, International Taxation, Public Finance, Arbitration, and Sustainable Development & ESG Reporting.

Set D: Multidisciplinary Elective Modules

Broadens professional skills into legal advocacy, Indian constitutional law, startup ecosystems, data analytics, and behavioral psychology.

SPOM Frequently Asked Questions (FAQs)

Q1. Is negative marking applicable to any SPOM Set?

Answer: No. There is no negative marking in Set A, Set B, Set C, or Set D examinations.

Q2. How do I access A1M's practice test series for SPOM?

Answer: Click on any "Practice SPOM Mocks" button to automatically navigate to the ICAI SPOM Modules tab on A1M's main platform.