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chartered accountant cpt sample papers


The Institute of Chartered Accountants of India (ICAI) is established under the Chartered Accountants Act, 1949 for the regulation of the profession of Chartered Accountants in India. Its 61 years of existence, ICAI has achieved recognition as a premier accounting body not only in the country but also globally, for its contribution in the fields of education, professional development, maintenance of high accounting, auditing and ethical standards . Now ICAI is the second largest accounting body in the whole world.

Chartered Accountant (CA) was the first accountants to form a professional body, initially established in Britain in 1854. CA is an internationally recognized professional designation. Chartered Accountants work in all the fields of business and finance. Some are engaged in public practice work, others work in the private sector and some are employed in the government bodies.

Common Proficiency Test (CPT)  is an entry level test for Chartered Accountancy Course. It is a test of four subjects - Accounting, Mercantile Laws, General Economics and Quantitative Aptitude. This test is for 200 marks. This test is divided into 2 sessions of two hours each with a break in between. CPT is an objective type of test with negative marking

 CPT is an objective type test held every February, May, August and November. This will reduce long waiting for the entry to chartered accountancy education and training. Candidates will be allowed to choose Hindi medium Question Paper Booklet for answering the questions. CPT is open to those students who are already registered with the ICAI for the course and fulfill the requisite eligibility conditions.

Test Pattern and Subjects

Session I (two section, two hours, 100 marks)

Section A: Fundamentals of Accounting (60 marks)

Section B: Mercantile Laws (40marks)

Session II (two section, two hours, 100 marks)

Section B: General Economics (50 marks)

Section D: Quantitative Aptitude (50 marks)

To download the CA Common Proficiency Test Model Test Paper Please Click the links given below

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