Many CA Final students are asking one question: if I clear SPOM Set A, will Law be exempt in the main exam under the new scheme? ICAI has not announced any such rule.
This guide separates what ICAI has officially said from what CA Harsh Gupta expects from the review. His views are his own analysis, not an ICAI decision.
The Short Answer
As of 31 October 2026, ICAI has not published any change to the CA syllabus, to SPOM, or to the CA Final papers. Nothing is final until ICAI notifies it.
| Question | Status |
|---|---|
| Will clearing SPOM Set A exempt Law in the main exam? | Not announced by ICAI. CA Harsh Gupta says the chance is very low |
| Will IBS (Paper 6) be removed? | Not announced by ICAI |
| Will a Law paper return to CA Final? | Not announced by ICAI |
| Will articleship go back to three years? | Not announced by ICAI |
| Has ICAI published a new scheme or syllabus? | No. The review is still under way |
| Is the higher stipend final? | No. It is a draft regulation |
What ICAI Has Officially Done
ICAI formed a Committee for the Review of Education and Training, called CRET. It looks at both the education structure and the practical training.
On 31 July 2026, ICAI invited feedback from students, members, industry and academicians on the scheme. The last date was extended from 18 August to 31 August 2026, and the form covered academics, practical training, examination, IT and soft skills.
ICAI has not published any proposed changes from this review, and it has not given a date for the findings. Read the details in our guide to the ICAI scheme review and stipend proposal.
What CA Harsh Gupta Expects
In a video from late September, CA Harsh Gupta shared what he had heard and his own reading of it. He says clearly that these are proposed changes and his analysis, and not a recommendation.
| Topic | His view in the video |
|---|---|
| SPOM Set A and Law exemption | He says the chance that clearing Set A exempts the main Law paper is very low. His reasons are that the two papers test different skills, and SPOM marks are never added to the main exam marks |
| IBS paper | He expects IBS may be removed, as students keep asking ICAI to drop it |
| A Law paper in CA Final | He thinks Law is the most likely sixth paper if IBS goes, for topics such as directors, mergers, IBC, PMLA and FCRA |
| SPOM sets | He expects SPOM to stay, with new papers in some sets, such as an AI paper. He thinks Set B (Costing) may remain |
| Articleship | He says a return to three years has a high chance, in what he has heard. He argues that two years is better, and asks students to give feedback |
| CA Inter | He expects few changes, with possibly some AI or data content in Strategic Management |
| CA Foundation | He thinks 30 marks of MCQs may come in Law and Accounts |
His Timeline Guess
He notes that the current ICAI President’s tenure ends in February 2027, and he expects any final scheme to be notified around April or May 2027. He expects the first attempt under it around May 2028.
That is his estimate. ICAI has not given any date.
What Should You Do Now?
Until ICAI notifies something, the current scheme applies. Do not change your plan because of rumours.
| Your situation | What to do |
|---|---|
| Appearing in CA Final in November 2026 or May 2027 | Prepare under the current syllabus. Our IBS law strategy guide helps with Paper 6 |
| Planning or doing SPOM | Follow the current ICAI rules. Our SPOM explainer covers the sets, and the CA Final Compact book covers Set A and IBS law |
| Worried about the new scheme | Watch ICAI’s announcements page. We will publish a fresh post when ICAI announces results of the review |
| Want the wider picture | Read our overview of expected syllabus changes |
Frequently Asked Questions
Does clearing SPOM Set A exempt me from Law in CA Final?
ICAI has not announced any such exemption. CA Harsh Gupta says it is very unlikely, but only ICAI’s notification can settle it.
Has ICAI removed the IBS paper?
No. IBS is part of the Final course, and Paper 6 is on 13 November 2026.
Has ICAI changed the CA syllabus?
No. ICAI is reviewing the scheme, but it has not published any proposed changes.
When will the new CA scheme start?
ICAI has not said. CA Harsh Gupta guesses around May 2028, but this is his estimate.
Will articleship be three years again?
ICAI has not announced it. The only published item is a draft stipend regulation for two years of training.
Source: ICAI announcements and CA Harsh Gupta’s CA new syllabus update video.
