Yes, SPOM is technically an "open book" exam because you are at home. But here is the trap: You have 60 seconds per question. If you search every answer in the PDF, you will run out of time. First pass—answer what you know. Second pass—search for the tough ones.
By implementing SPOM, ICAI has demonstrated its commitment to providing a world-class education to its students. The framework has the potential to revolutionize the way students are evaluated and supported, enabling them to achieve their full potential and become successful professionals in the field of accountancy. spom icai