ICAI SPOM 2024–2026 Blueprint

CA SPOM Online Mock Tests

Full-length CBT mock tests for Set A, Set B, Set C, and Set D. Experience real exam timing, AI-evaluated case scenarios, instant scoring, and detailed step-by-step reasoning.

⚡ Real ICAI Pattern 🤖 AI Case Scenarios ⏱️ Exact 2h/3h CBT Timer 📊 Instant Detailed Scorecard 💯 100% Free
Mandatory Modules
Sets A & B
SET A Mandatory
AI

Corporate & Economic Laws

SET B Mandatory
AI

Strategic Cost & Performance Management

Set C Electives
Case Scenarios & MCQs
IBC SET C
AI

Insolvency & Bankruptcy Code

Valuation SET C
AI

Valuation

Forensic Acc. SET C
AI

Forensic Accounting & Investigation

Arbitration SET C
AI

Arbitration & Conciliation

Set D Multi-Disciplinary Electives
Multi-Disciplinary
Psychology SET D
AI

Psychology & Philosophy

Start-up SET D
AI

Entrepreneurship & Start-up Ecosystem

Ecosystem SET D
AI

Digital Ecosystem and Controls

About SPOM Set A, Set B, Set C & Set D Mock Tests

The Self-Paced Online Module (SPOM) Mock Tests provided by Calcium Notes are designed to help CA Final students prepare effectively for the ICAI examination. Our mock tests follow the latest ICAI pattern and provide a real exam experience with objective-type MCQs, instant evaluation, and detailed performance analysis.

Students can practice multiple SPOM Sets and improve their speed, accuracy, conceptual understanding, and confidence before appearing for the actual examination. Every question is carefully prepared based on the latest ICAI syllabus and updated whenever ICAI introduces new concepts or amendments.

Calcium Notes aims to provide completely free, high-quality SPOM preparation resources for CA students including Notes, Mock Tests, Practice Questions, Case Scenario MCQs, and Performance Analysis.

Master the Mandatory Modules: Set A & Set B

SPOM Set A (Corporate and Economic Laws): This mandatory module demands a strong grip on legal provisions and complex case studies. Our Set A mock tests feature intricate case-scenario MCQs that test your application of company law, securities law, and economic regulations, ensuring you can confidently tackle the trickiest questions set by ICAI.

SPOM Set B (Strategic Cost & Performance Management - SCPM): Success in SCPM requires analytical thinking and practical decision-making skills. The Calcium Notes Set B practice sets are heavily engineered to test your numerical accuracy, strategic management evaluation, and conceptual clarity under strict time constraints.

Conquer the Electives: Set C & Set D

SPOM Set C (Elective Modules): Set C offers a unique challenge by allowing you to specialize in a specific domain. We currently provide highly tailored mock exams for Insolvency & Bankruptcy Code (IBC), Valuation, Forensic Accounting, and Arbitration. Because these subjects demand a high level of practical application, our mock exams heavily replicate the exact difficulty and environment of the official portal.

SPOM Set D (Multi-disciplinary Modules): Set D pushes CA students beyond traditional finance, covering dynamic and diverse fields like Psychology & Philosophy and the Entrepreneurship & Start-up Ecosystem. Our topic-wise quizzes and full-length mock exams break down these vast, multidisciplinary modules into highly digestible, targeted practice sessions.

By utilizing our full-length simulated exams across all sets, you can easily identify weak areas, improve your overall score, and confidently secure the required passing criteria for your final CA examinations.

Learn More About SPOM →