The Institute of Chartered Accountants of India’s (ICAI) examination department has launched the Self-Paced Module Test (SPMT) Portal.
This portal is designed for candidates who have completed the required learning hours for their respective self-paced online modules.
The move is aimed at offering a flexible approach for students pursuing the final course, enabling them to learn and qualify at their own pace.
The SPMT are claimed to be conducted daily, with the exception of government holidays, in various locations within India and internationally.
The ICAI’s press release states that: “Self-Paced Module Test are being conducted on a daily basis, except on government holidays, across the country and abroad. The details of test centres city wise for Self-paced Online module is enclosed at Annexure – I.”
In addition to the digital resources, physical study materials for SET A and SET B are available, complemented by e-Books and video lectures from subject matter experts.
Candidates who have fulfilled the learning requirements for the Self-Paced Online Modules – SET A, B, C, and SET D, are eligible to take the SMPT.
A student is required to achieve a minimum of 50% marks in a module to be considered as having qualified.
There is said to be no limit on the number of attempts a student can make for each module, and there is no negative marking in the examination.
The scores from these modules will not be aggregated with the final exam marks.
This development follows the ICAI’s recent submission of recommendations to the Lok Sabha select committee concerning the Income Tax Bill 2025, which aims to simplify the proposed legislation.
The committee, consisting of 31 members, is reviewing the bill and is expected to present its report before the next parliamentary session begins.
The ICAI is a statutory body established by the Chartered Accountants Act, 1949, tasked with regulating and developing the profession of Chartered Accountants in India.
The institute operates under the administrative control of the Ministry of Corporate Affairs, Government of India.
