SPOM Notes (Chartered Achievers)

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Kratika here, I scored 64 marks in today's -30.01.2026 exams SPOM B questions were bit tricky 1. 6 C's of TQM 2. OEE 3. NPO 3e's 4. Value chain system case study very easy 5. McKinsey's 7S and structure type identification 6. Building Block Model 7. Life cycle costing 8. Std costing case study very tricky and difficult 9. Planning variance 10. 2 case studies of divisional pricing 11. ROI and RI case study same at Illus 3 division walaa 12. Balance scorecard matching 13. Cost of quality case study same as illu 1 of the module Must do repeated questions by vikruth and module illu and case studies. I also practiced icai bos aap case studies and mcqs

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Hi, Pallavi this side I have cleared my Law SPOM with 56 marks. The questions that has been asked in my exam on 29th January 2026 are - Majority of the topics includes below - 1). SEBI + LODR- asked for 15-18 marks V. V. Imp 2). Directors chapter disqualification - 10 marks 3). Section 8 company - 4 marks 4). There is a ques, on FEMA which is little bit tricky, Like a person export goods worth 20K $ and haven’t received any amount for more than a year, so he decided to write off the amount as loss, can he do so, the options are- a) no, he can’t do so. b) Can issue the credit notes against it c) Can do with the permission of Authorised dealer d) Can do as per regulations of FEMA *Question 49 & 50 of paper are* 5) There is a case study on effective capital & remuneration for 4 marks It is like an MD is getting retired on 30th June 2023, as voluntary retirement and the amount of his past remuneration is given - as year ended - 31. 03.2022- 27 lacs 31.03.2023- 35 lacs 30.06.2023(upto date of retirement) - 4 lacs What is the max compensation that he can receive on date of retirement. Options are - 1 cr, 90 lacs, 1.5 cr, 80 lacs 6) in continuation to above ques, they are having inaqeuate profits, so asking to calculate, effective captital. They have given data to calculate - Paid - up share capital - 1000 lacs Share application money - 250 lacs Security premium- 450 lacs Revaluation reserve - 300 lacs Long term loans - 200 lacs Investment - 250 lacs Miscellaneous expenses Not written off - 100 lacs ( exactly not sure above figures are exact same or not, but all the above heading has covered) Options are - 16.5 cr, 20 cr, 21.5 cr & 24 cr 7) In a company the directors Are as follows- Promotor non executive directors - 3( including 1 chairman) Independent director - 3(including one women director) Non- executive directors - 4 As per SEBI, LODR please tell the number to independent director to be appointed Options are a) One more independent director b) Two more independent director c) no need to hire any further independent director d) 3 more independent directors 8) There is a company making an investment decisions of buying 10 cr property and the decisions has being approved in board resolution, out of 10 directors- 6 has been approved( including independent). So the remaining director can make appeal - a) 1/10 of the directors has the right to appeal to CG b) 1/5 of the director has the right to appeal to tribunal c) 1/5 of the director has the right to appeal to CG d) there is no such provision u/s 241 for directors 9) M & N are two directors. M has been appointed by the company by passing normal resolution and N has been appointed by tribunal in the company, so what resolution has being required to remove M & N a) Special resolution passed for M & N b) Ordinaty resolution for both of them c) Special resolution for M & ordinal resolution to N d) Ordinalry resolution to M & special resolution for N 10) When there is a change in the Annual report, as per SEBI( LODR) it should be communicated in 48 hours after AGM.

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