It is an entry level test for Chartered Accountancy Course. It is a test of four subjects i.e., Accounting, Mercantile Laws, General Economics and Quantitative Aptitude. This test is of 200 marks. This test is divided into two sessions of two hours each with a break in between. CPT is an objective type test with negative marking.
A student who has passed the Class 10 examination conducted by an examining body constituted by law in India or (an examination recognized by the Central Government as equivalent thereto) may register for Common Proficiency Test.
A student should register with the Board of Studies on submission of the prescribed filled in form which can be obtained from the addresses given on page 3 in Box. The form can also be downloaded from the website www.icai.org.
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)
A registered student may appear in Common Proficiency Test after he has appeared in the Senior Secondary Examination (10+2 examination) conducted by an examining body constituted by law in India or an examination recognized by the Central Government as equivalent thereto and has complied with such requirements as may be specified by the Council from time to time.
The qualifying marks is 50%. A student has to remember that CPT is an objective type test with a negative marking which will indicate in the question paper for selecting wrong option.
After passing CPT and 10+2 standard conducted by an examining body constituted by law in India or an examination recognized by the Central Government as equivalent thereto may join the Chartered Accountancy Course.
is divided into two levels:
1) Professional Competence Course 2) Final Course
There is a concurrent articled training of 3 ½ years.
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