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Admission Process and CA Entrance Exam Pattern

1. CPT – Common Proficiency Test is the most important examination to be cleared by the candidates in order to enter the area of chartered accountancy.

2. Common proficiency test is conducted 2 times in a year in the months of June and December.

3. CPT includes 4 subject tests that the candidate is required to clear. The subjects are as follows:

• A: Accounting

• B: Mercantile Laws

• C: General Economics

• D: Quantitative Aptitude Test

4. CPT is a 2 hours exam and is divided into 2 sessions each. CPT is an objective type 200 marks exam with negative marking for wrong answers.

5. The CPT examination requires the candidate to secure 50% marks for qualifying.

CPT - Common Proficiency Test
The Institute of Chartered Accountants of India conducts Common Proficiency Test every year.

> As per your requirement, I am providing you some of the question of CPT Model Papers as follows :~

1. RPC Ltd. follows the written down value method of depreciating machinery year after year due to :
(a) Comparability.
(b) Convenience.
(c) Consistency.
(d) All of the Above.

2. A change in accounting policy is justified :
(a) To comply with accounting standard.
(b) To ensure more appropriate presentation of the Financial statement of the Enterprise.
(c) To comply with Law.
(d) All of the Above.

3. Purchases book records :
(a) All cash purchases.
(b) All credit purchases.
(c) Credit purchases of goods in trade.
(d) None of the Above.

>> For rest of the questions, you may download the question papers from below :~

• CPT_Question_Paper_1.pdf

• CPT_Question_Paper_2.pdf

• CPT_Question_Paper_3.pdf

• CPT_Question_Paper_4.pdf

• CPT_Question_Paper_5.pdf

• CPT_Question_Paper_6.pdf

• CPT_Question_Paper_7.pdf

• CPT_Question_Paper_8.pdf

• CPT_Question_Paper_9.pdf

• CPT_Question_Paper_10.pdf