I have also encountered the same problem and have read all the blogs and watched video nothing but then do one tweak and its work fine.
Place spark vertically to ground in second step instead to place horizontally like first step it will solve your issue.

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fans6dbc8709 Posted at 2017-7-1 21:43
Forgot the  linkhttps://www.youtube.com/watch?v=df3ulddOqzU

Loved the video.  On my first (of three) Sparks the IMU calibration "Start" button did nothing.  Exchanged at BestBuy (the worst Drone reseller ever).  Second one, IMU calibration starts fine, prompts me for the turns, but for some reason at the last step it indicated I had to go back to Step 4, so I turned the aircraft appropriately, ran the full battery down, no change in Go 4.  I suspect besides the sketchy/confusing documentation there is a problem with IMU calibration, at least with the latest (as of 19 Feb 2018) firmware,  Will try again tomorrow when the aircraft is cooled off.  Thanks for posting the video, I'm finding the DJI and SparkPilot forums both very helpful.

fans66ab0edb Posted at 2018-1-24 07:22
open the spark and remove the gimbal, an im in a base that holds the gimbal, hit with a search with rubber cable on top of the IMU, it has locked the accelerometer so do not calibrate, beating 3 or 4 times you will be able to unlock the accelerometer! E-mail to contact

Sorry, can't advocate taking the Spark apart.  They should all still be under either mfg warranty or DJI Care (highly recommend it, cheap as hell and great coverage), so no reason to void the warranty by cracking it open yourself.

Chris Church Posted at 2018-2-20 23:06
Sorry, can't advocate taking the Spark apart.  They should all still be under either mfg warranty or DJI Care (highly recommend it, cheap as hell and great coverage), so no reason to void the warranty by cracking it open yourself.

Oh, and not to be "that guy", why hasn't DJI Support posted anything in this thread.  It's their forum!

Here is a link to a DJI video that shows exactly how to calibrate the IMU on the DJI Spark.

This thread helped so much, I was waiting for it to finish... dah!

djiuser_uKwtDXyZYfAs Posted at 3-13 21:26
This thread helped so much, I was waiting for it to finish... dah!

Hi, we're glad that you've managed to fix the scenario. Please let us know if you have other concerns. Thank you for continued support.

It took me almost a minute to figure out it should be turned

alitaskiran Posted at 2017-6-26 11:20
Same stuck at the 2.step happened to me first time at the outside..
Then I realised that  you have to rotate Spark as shown at the pictures..
problem solved..

Well damn... thanks for this. I never new i had to match the drone with the pics on the left! You saved the day as I waited almost half an hour for the bar to move from 2/6

Thanks guys! My DJI Spark has been fine for years but had this same error today and only thanks to this post was able to figure out the images to place the drone correctly to get the IMU calibration done! Cheers