CPT or Common Proficiency Test is the first level of Chartered Accountancy examinations in India. It consists of objective questions covering on Fundamentals of Accounts, Mercantile Law, General Economics and Quantitative Aptitude.

 

Weightage of Exam: 200 marks with negative marking for each wrong answer

 

Duration of Exam: 4 hours

 

Pattern:

The test is divided into two sessions and each session is of two hours duration with a break in between both. This is an objective type test.

 

Session 1: (Two Sections, two hours and 100 marks)

  • Section A: Fundamentals of Accounting (60 marks)
  • Section B: Mercantile Laws (40 marks)

Session 2: (Two Sections, two hours and 100 marks)

  • Section C: General Economics (50 marks)
  • Section D: Quantitative Aptitude (50 marks)

As per the guidelines given by ICAI for June 2014, CPT will be held in two sessions. The following points are to be noted:

Session Section Subject Maximum Marks Minimum* Marks Timings Reporting Time
Morning
Morning
A

B

Fundamentals of Accounting

Mercantile Laws

60

40

18

12

10.30 A.M. to 12.30 P.M. (IST)  

10.00 A.M. (IST)

Break from 12.30 P.M. to 1.30 P.M. (IST)

Afternoon
Afternoon
C

D

General Economics
Quantitative Aptitude
50

50

15

15

2.00 P.M. to
4.00 P.M. (IST)
1.30 P.M. (IST)
    Total 200 100*    

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