CA FINAL SPOM-Set A & Set B COMBO
CA Final SPOM has Set A & Set B. ICAI has made this subject a self-paced online module for students, which students have to clear before attempting CA final exams.
| Set A | Set B | |
| Faculty | CA Harsh Gupta | CA Parag Gupta | 
| Demo Lectures | Lecture 1 Lecture 2 Lecture 3 | Click here | 
| Total Lecture time | Compact & MCQ Batch – 45 Hours | Compact Batch – 35 Hrs | MCQ Batch – 10 Hrs | 72 hrs(Includes SCPM & IBS(SCPM portion) | 
| Subscription includes | 2 Hard Copy books (all books are colored, latest 2025 edition) For Compact + MCQ Batch = Both books will be providedFor Compact Batch = only Compact bookFor MCQ Batch = only MCQ book | ICAI module is followed + Parag sir’s handwritten notes will be provided with extra MCQ questions for practice. IBS classes for Costing portion will be provided along with SCPM classes. | 
| Language | Bilingual | Bilingual | 
| Mode of classes | Online recorded(Pendrive & Google drive) | Online recorded(Pendrive & Google drive) | 
FAQ’s:
1. Which faculty is best for costing?
Parag Gupta sir is great for Strategic Cost & Performance Management, providing easy-to-understand explanations and functional problem-solving methods. His student-oriented teaching style and his extensive experience make difficult costing subjects comprehensible and enable students to excel in this tough paper.
2.Is there any negative marking in spom CA final?
No, there is no negative marking in the SPOM exams.
3.Is IBS an open book exam?
Yes, IBS Paper 6 is an open book exam. As per ICAI’s official notification, Final Paper 6: Integrated Business Solutions is an open book and case study-based examination. You are allowed to bring all your subject materials, ICAI modules, concept notes, and question banks to the exam.
4.Is the IBS exam tough?
IBS Paper 6 is regarded as tough even though it is an open book exam. It is rated “High to Very High” because it asks for integration of concepts across a number of subjects such as Financial Reporting, Advanced Financial Management, Auditing, Taxation, Corporate Laws, and Strategic Management. Students find it difficult because it asks for application and analysis more than mere theoretical know-how
5.What is the IBS subject in the CA final?
IBS stands for “Integrated Business Solutions” and is Paper 6 of CA Final under the new scheme. It’s officially titled “Integrated Business Solutions (Multidisciplinary Case Study with Strategic Management)” and carries 100 marks.




