Hello Everyone,
The Institute of Chartered Accountants of India (ICAI) continues to revolutionize the way students prepare for their CA Final exams with the introduction of Self-Paced Online Modules (SPOM). On January 1, 2025, ICAI announced the availability of SET C and SET D modules, featuring new video lectures to enhance learning flexibility and accessibility. In this article, we’ll explore the announcement, the SPOM platform, and how CA Final students can make the most of these resources.
Overview of the ICAI Digital Learning Campus Portal
The ICAI Digital Learning Campus Portal, also known as the SPOM Portal, is an online platform designed to empower CA students with advanced digital learning tools. This initiative provides a flexible, self-paced learning environment, allowing students to tailor their study schedules to their individual needs.
What are Self-Paced Online Modules (SPOM)?
SPOM modules are a series of structured, video-based learning resources offered by ICAI to simplify complex subjects in the CA Final curriculum. These modules aim to:
- Facilitate a deep understanding of theoretical concepts and practical applications.
- Provide a flexible, student-centric approach to learning.
- Reduce dependency on traditional classroom teaching methods.
Announcement Highlights for SET C and SET D Modules
The Board of Studies of ICAI announced the availability of the following modules on the SPOM portal:
- SET C Modules:
- Paper-7: Forensic Accounting (20 hours)
- Paper-9: Financial Services and Capital Markets (FSCM) (20 hours)
- SET D Modules:
- Paper-4: Digital Ecosystem and Controls (20 hours)
These modules are now accessible to all students registered for the CA Final course. Best of all, students can access these resources free of charge through the SPOM Portal.
Subjects Covered Under SET C
Paper-7: Forensic Accounting
This module introduces students to forensic accounting techniques, emphasizing fraud detection and prevention. Key topics include:
- Investigative accounting methods.
- Legal considerations in forensic practices.
- Case studies on fraud investigations.
Paper-9: Financial Services and Capital Markets (FSCM)
Focusing on the dynamic world of financial services, this module covers:
- An overview of capital markets.
- Analysis of financial instruments and their applications.
- Insights into investment banking and portfolio management.
Subjects Covered Under SET D
Paper-4: Digital Ecosystem and Controls
This module provides a comprehensive understanding of the digital frameworks and IT controls that businesses use today. Topics include:
- Cybersecurity principles and risk management.
- Designing and auditing digital control systems.
- Emerging technologies such as blockchain and AI in accounting.
Eligibility to Access SPOM Modules
To access SPOM modules, students must be registered in the CA Final Course. Additionally, they should have completed the minimum prescribed 40 learning hours for:
- SET A: Corporate and Economic Laws
- SET B: Strategic Cost and Performance Management
Students are also required to complete any one paper from SET C and SET D to fulfill their learning requirements.
Key Features of the SPOM Platform
- Learning Flexibility
Students can learn anytime, anywhere, at their own pace. This makes it easier to balance preparation with other commitments. - Progress Tracking
The dashboard allows students to monitor their learning progress and completion status. - Cost-Effective
The SPOM modules are offered free of charge to registered students, ensuring accessibility without financial constraints.
SPOM Test: How It Works
After completing the required learning hours for SET A, SET B, and any one paper from SET C or SET D, students are eligible to appear for the SPOM test conducted by ICAI’s Examination Department. The test is designed to evaluate students’ grasp of the modules and their ability to apply the concepts in real-world scenarios.
Benefits of ICAI’s Digital Learning Initiatives
- Accessibility: Students from remote areas can access high-quality learning materials without physical constraints.
- Updated Content: The modules are regularly revised to align with the latest curriculum and industry trends.
- Enhanced Learning Experience: The SPOM platform combines video lectures with interactive tools to boost retention and comprehension.
Frequently Asked Questions About SPOM Modules
Who can access SPOM?
Any student registered for the CA Final course is eligible to access SPOM modules for free.
Is the SPOM test mandatory?
Yes, students must complete the SPOM test after fulfilling the learning requirements.
Are all modules updated regularly?
Yes, ICAI ensures that the modules reflect the latest industry practices and syllabus updates.
Can I access SPOM offline?
The platform currently offers online access only, but videos can be revisited multiple times
Is there a time limit for completing the modules?
Students must complete the modules within the time frame set by ICAI to remain eligible for the test.
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Best of luck!
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Jai Hind,Vande Mataram
Team CA Study
