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About Exam

The CPT or Common Proficiency Test was the first level of Chartered Accountancy examinations in India. which has been changed to CA Foundation according to ICAI revised scheme

Exam Pattern

The exam pattern of ICAI CA CPT is prepared by ICAI. The CA CPT exam pattern is essential for CA aspirants to prepare as it contains the mode and medium of exam, type of questions, topic-wise weightage, marking scheme and more. Check the CA CPT exam pattern below

Mode of Exam

Pen and paper based

Medium of Exam

English/ Hindi

Duration of Exam

2 hours for each session; 4 hours in total

Type of Questions


Number of Questions

Section A: Fundamentals of Accounting- 40 questions

Section B: Mercantile Laws- 60 questions

Section C: General Economics- 50 questions

Section D: Quantitative Aptitude- 50 questions

Marking Scheme

+1 for every right response

-0.25 for every wrong response


CA CPT Eligibility Criteria
To become eligible for CA CPT (June 2019 session), candidates must satisfy the eligibility criteria laid down by the exam conducting authority, i.e. Institute of Chartered Accountants of India (ICAI). The eligibility norms of the CA CPT specifies conditions related to educational qualification, registration, etc. To appear in the CA CPT, candidates must not violate any of the eligibility norms, otherwise, his/her candidature will be considered disqualified.

Following is the eligibility criteria of CA CPT

Candidates should have cleared their class 10th and 12th exams or an equivalent exam from a recognised board.

Candidates should have a Bachelor's or Master's degree with minimum 60% marks in aggregate in all the subjects in any stream other than Commerce.

Candidates having Bachelor's or Masters degree from Open University are exempted from appearing in the entrance exam.

Candidates having Bachelor's or Master's degree in Commerce with minimum 55% marks are also exempted from appearing in CA CPT.

CA CPT Syllabus 

Section A: Fundamentals of Accounting (60 marks)

  1. Theoretical Framework
    • Meaning and Scope of accounting
    • Accounting Policies
    • Accounting Concepts, Principles and Conventions
    • Accounting as a measurement discipline – valuation principles, accounting estimates
    • Accounting Standards – concepts, objectives, benefits
  2. Accounting Process
    • Capital and revenue receipts
    • Contingent assets and contingent liabilities
    • Books of Accounts leading to the preparation of Trial Balance
    • Fundamental errors including rectifications thereof
    • Capital and revenue expenditures
  3. Bank Reconciliation Statement
  4. Inventories
    • Basis of inventory valuation and record keeping
  5. Depreciation accounting
    • Change in depreciation methods
    • Methods, computation and accounting treatment of depreciation
  6. Preparation of Final Accounts for Sole Proprietors
  7. Accounting for Special Transactions
    • Joint Ventures
    • Sale of goods on approval or return basis
    • Consignments
    • Bills of exchange and promissory notes
  8. Partnership Accounts
    • Retirement and death of a partner including treatment of goodwill
    • Final accounts of partnership firms
    • Basic concepts of admission
  9. Introduction to Company Accounts
    • Re-issue of forfeited shares
    • Redemption of preference shares
    • Forfeiture of shares
    • Issue of shares and debentures

Section B: Mercantile Laws (40 marks)

  1. The Indian Contract Act, 1872
    • Breach of contract
    • Performance of contract
    • An overview of Sections 1 to 75 covering the general nature of contract, consideration, and other essential elements of a valid contract
  2. The Sale of Goods Act, 1930
    • Conditions and Warranties
    • Unpaid seller and his rights
    • Formation of the contract of sale
    • Transfer of ownership and delivery of goods
  3. The India Partnership Act, 1932
    • Registration and dissolution of a firm
    • General Nature of Partnership
    • Rights and duties of partners

Section C: General Economics (50 marks)

  1. Micro Economics
  2. Introduction to Micro Economics
    • Definition, scope and nature of Economics
    • Methods of economic study
    • Central problems of an economy and Production possibilities curve
  3. Theory of Production and Cost
    • Meaning and Factors of production
    • Laws of Production – The Law of variable proportions and Laws of returns to scale
    • Concepts of Costs- Short-run and long-run costs, Average and marginal costs, Total, fixed and variable costs
  4. Price Determination in Different Markets
    • Various forms of markets – Perfect Competition, Monopoly, Monopolistic Competition and Oligopoly
    • Price determination in these markets
  5. Theory of Demand and Supply
    • Meaning and determinants of demand, Law of demand and elasticity of demand  Price, income and cross elasticity
    • Theory of consumer ’s behaviour–Marshallian approach and Indifference curve approach
    • Meaning and determinants of supply, Law of supply and Elasticity of supply
  6. Indian Economic Development
  7. Economic Reforms in India
    • Features of economic reforms since 1991
    • Liberalisation, Privatisation and Disinvestment
    • Globalisation
  8. Indian Economy- A Profile
    • Nature of the Indian Economy
    • Role of different sectors – Agriculture, Industry and Services in the development of the Indian economy, their problems and growth
    • National Income of India – Concepts of national income, Different methods of measuring national income, Growth of national income and per capita income in various plans.
    • Basic understanding of tax system of India – Direct and Indirect Taxation
  9. Money and Banking
    • Money– Meaning and functions
    • Commercial Banks– Role and functions
    • Reserve Bank of India– Role and functions, Monetary policy
  10. Select Aspects of Indian Economy
    • Population– Its size, rate of growth and its implication for growth
    • Poverty– Absolute and relative poverty and main programs for poverty alleviation
    • Unemployment– Types, causes and incidence of unemployment
    • Infrastructure Energy, Transportation, communication, Health and Education
    • Inflation
    • Budget and Fiscal deficits
    • Balance of payments
    • External debts

Section D: Quantitative Aptitude (50 marks)

  1. Ratio and proportion, Indices, Logarithms
  2. Equations
    • Linear– simultaneous linear equations up to three variables,
    • Quadratic and cubic equations in one variable,
    • Equations of a straight line
    • Intersection of straight lines
    • Graphical solution to linear equations
  3. Inequalities
    • Graphs of inequalities in two variables- common region
  4. Basic concepts of Permutations and Combinations
  5. Sets, Functions and Relations-
  6. Simple and Compound Interest including annuity- Applications
  7. Sequence and Series– Arithmetic and geometric progressions
  8. Basic concepts of Differential and Integral Calculus (excluding trigonometric functions)
  9. Limits and Continuity Intuitive Approach
  10. Statistical description of data
    • Textual, Tabular & Diagrammatic representation of data
    • Graphical representation of frequency distribution– Histogram, Frequency Polygon, Ogive
    • Frequency Distribution
  11. Measures of Central Tendency and Dispersion
    • Arithmetic Mean, Median – Partition Values, Mode, Geometric Mean and Harmonic, Mean, Standard deviation, Quartile deviation
  12. Theoretical Distributions
    • Binomial, Poisson and Normal
  13. Correlation and Regression
  14. Probability and Expected Value by Mathematical Expectation
  15. Sampling Theory
    • Basic Principles of sampling theory
    • Comparison between sample survey and complete enumeration
    • Errors in sample survey
    • Some important terms associated with sampling
    • Types of sampling
    • Theory of estimation
    • Determination of sample size
  16. Index Numbers