i). Students who wish to pursue Chartered Accountancy Course can register for the Common Proficiency Course (CPC) after passing 10th examination and can appear in the CPT either on appearing or passing 10+2 examination. Student who wish to pursue the next step of CA course are required to qualify CPT as well as 10+2 or its equivalent examination.
ii). It is an entry level test for Chartered Accountancy Course, which is held twice a year in June and December for registered students of Common Proficiency Course (CPC). It is a test of four subjects viz., Accounting, Mercantile Laws, General Economics and Quantitative Aptitude with an objective to test basic knowledge in these subject areas. This test is for 200 marks and is divided into two sessions of two hours each with a break in between. CPT is an objective type test with negative marking.
iii). To appear in the Common Proficiency Test (CPT) registered students of the course have to fill separate examination application form as per the Notification/Announcement issued by the Examination Division of The Institute of Chartered Accountants of India (ICAI).
SESSION – I ( Two Sections – Two hours – 100 marks )
- Fundamentals of Accounting ( 60 marks )
- Mercantile Laws ( 40 marks )
SESSION – II ( Two Sections – Two hours – 100 marks)
- General Economics ( 50 marks )
- Quantitative Aptitude ( 50 marks )