Common Proficiency Course (CPC) / Common Proficiency Test (CPT)
About the Course
CPT is an entry level test for Chartered Accountancy Course. Student after passing class 10th
examination conducted by an examining body constituted by law in India or an examination recognized by the
Central Government as equivalent thereto. Students can appear in the CPT after appearing in the senior
secondary (10 2) examination conducted by an examining body constituted by law in India or an examination
recognised by the Central Government as equivalent thereto. Students after registration to the course are
required to complete specified period (i.e. 60 days) from the date of registration to as on the first day of the
month in which examination is to be held, i.e., students registered on or before 1st April/1st October will be
eligible to appear in June/ December examination, as the case may be.
Students who are Graduates/ Post Graduates with prescribed percentage marks or its equivalent grade
in the examination conducted by any recognized University (including Open University) or Intermediate level
examination passed students of The Institute of Cost Accountants of India or The Institute of Company
Secretaries of India are exempted from passing CPT. Such students on fulfilling the requirements can register
directly to Intermediate (IPC) course.
About the Test Common Proficiency Test comprises of four subjects i.e., Accounting, Mercantile Laws, General
Economics and Quantitative Aptitude. The Common Proficiency Test (CPT) is of 200 marks. This test is divided
into two sessions of two hours each. CPT is an objective type test with negative marking.
Common Proficiency Test (CPT) examinations are held twice a year in the months of June and
December. Examination Department issues notifications/announcement regarding conduct of Common
Proficiency Test (CPT) in June and December every year in the months of February/August respectively on
Institute’s website www.icai.org/Newspapers. The said notification contains the proposed Examination Centres,
in India and abroad. After getting registered for CPT course, students are also required to fill in separate
application form for appearing in CPT examination.
Common Proficiency Course (CPC) registration is valid for 3 years and can be revalidated any number
of times for further 3 years period by paying revalidation fee of Rs. 300/- or as decided by the Council from time
to time – details are available on the link:http://220.227.161.86/29106validity-registration-CAcourse.pdf.
Subjects covered in CPT
SESSION – I (Two Sections – Two hours – 100 Marks)
Section A: Fundamentals of Accounting ( 60 Marks )
Section B: Mercantile Laws ( 40 Marks )
SESSION – II (Two Sections – Two hours – 100 Marks)
Section C: General Economics ( 50 Marks )
Section D: Quantitative Aptitude ( 50 Marks )
The Board of Studies issues comprehensive study materials along with Model Test Papers, covering all
four subjects.
Passing criteria in CPT
As per amended Regulations to the Chartered Accountants Regulations 1988 vide Notification No. 1-
CA(7)/ 145/2012 dated August 1, 2012, a CPT candidate shall be declared to have passed the test if he obtains
at one sitting a minimum of 30% marks in each section and a minimum of 50% marks in aggregate of all the
sections, subject to the principle of negative marking Counter:-127||Online:-1 Created and designed by Suresh.
