Chartered Accountant Commerce Preparation & Admission

CPT, A Beginning For CA: An Overview

The CPT or Common Proficiency Test is the first level of Chartered Accountancy examinations in India. Brief details of Common Proficiency Test (CPT) :

Eligibility :

A person can register for CPT after completing Grade 10 and take the exam after completing High School (Grade 12).

Exam Dates :

CPT Examination held twice in a year i.e., in June & December month. The June and December examination cycles are advantageous to students. They are given two opportunities in a year to pass the respective examinations.

Test Model:

Common Proficiency Test (CPT) is an entry level test for Chartered Accountancy. It is an objective type test of 200 marks of 4 subjects namely, Fundamentals of Accounting, Mercantile Laws, General Economics and Quantitative Aptitude with an objective to test the basic knowledge in these subjects.

CPT is divided into two sessions of two hours each.

In the first session there are two sections:

Section A – Fundamentals of Accounting carrying 60 marks, and

Section B – Mercantile laws carrying 40 marks.

In the second session there are two sections:

Section C – General Economics carrying 50 marks, and

Section D – Quantitative Aptitude also carrying 50 marks.

These two sessions are of two hours each, in between there is a small break.

The questions asked in CPT are MCQs (Multiple Choice Questions (MCQs) type. Each question carries one mark and has four given choices. The students are required to darken the correct choice (circle) with a pencil in the given OMR sheet provided in the examination. The original test paper along with OMR sheet is to be returned before leaving the examination hall.

Negative Marking:

For each correct answer, the students are awarded one mark and for a wrong answer or multiple answer students lose .25 mark.


With effect from 3rd Aug 2012, CPT is exempted for the Graduates, Post Graduates and the students having equivalent degrees. Commerce graduates with 55% and other graduates with 60% can take direct admission for IPCC.

Results :

Results generally declared in month of July for June examination and January for Dec. exams. A candidate for the Common Proficiency Test shall be declared to have passed the test if he obtains at one sitting a minimum of thirty per cent marks in each section (subject) and a minimum of fifty per cent marks in the aggregate of all the sections, subject to the principle of negative marking [(¼ (one fourth) mark shall continue to be deducted for each wrong answer and multiple darkened circles for a question will also be treated as wrong answer].  Accordingly, if a candidate secures a minimum of 30 per cent marks in each section but fails to secure 50 per cent marks in the aggregate of all sections, his result will be FAIL.

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2 thoughts on “CPT, A Beginning For CA: An Overview

  1. Hi, I am a banker with over 15 years of experience. I am a management graduate having done an MBA equivalent. Am I eligible to sit for CA IPCC without having to appear for CPT

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