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Common Proficiency Test (CPT)

Common Proficiency Test is an entry level test for the Chartered Accountancy course. It is a test of four subjects - Fundamentals of Accounting, Mercantile Laws, General Economics and Quantitative Aptitude. This test is an objective multiple choice type examination, with negative marking, carrying a total of 200 marks, which is divided into two sessions of two hours each with a 90 minute break in between.

CPT Syllabus

(One paper -Four hours -200 Marks)

Level of Knowledge : Basic knowledge

SESSION -I

(Two Sections -two hours -100 marks)

Section A : Fundamentals of Accounting ( 60 marks )

Objective :

To develop conceptual understanding of the fundamentals of financial accounting system.

Passing Requirement

The minimum marks required in each section and in the aggregate in all sections of CPT as per the revised passing requirements will be as under:-

Section

Subject

Maximum
Marks

Minimum Marks
(Mandatorily to be secured after negative marking)

A

Fundamentals of Accounting

60

18

B

Mercantile Laws

40

12

C

General Economics

50

15

D

Quantitative Aptitude

50

15

Total

200

100*

CPT Examination Schedule

Paper pencil mode, i.e. Physical CPT will be held twice a year: in June and in December. ICAI also conducts the CPT examination online. For more details about online CPT examination please visit www.icai.org.

Last Dates of Registration

A student who has got himself registered for the Common Proficiency Test 60 days prior to the first day of the month in which the CPT examination is to be held can appear for the examination i.e. on or before 1st April and 1st October for appearing in the CPT examination to be held in June and December respectively. The last date for registration to attempt the examination in June is the 31st of March of the same year, and for December, it is the 30th of September of the same year.

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