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ICAI CPT : Common Proficiency Test Practice Tests

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Latest 2025 Updated ICAI Common Proficiency Test Syllabus
CPT Question Bank with Premium PDF and Test Engine

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CPT Question Bank : Download 100% Free CPT Practice Tests (PDF and VCE)

Exam Number : CPT
Exam Name : Common Proficiency Test
Vendor Name : ICAI
Update : Click Here to Check Latest Update
Question Bank : Check Questions

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CPT Exam Format | CPT Course Contents | CPT Course Outline | CPT Exam Syllabus | CPT Exam Objectives

Exam Details:
- Number of Questions: The CPT (Common Proficiency Test) is a multiple-choice exam consisting of four sections, each with a specific number of questions. The sections and their respective question counts are as follows:
1. Fundamentals of Accounting: 60 questions
2. Mercantile Laws: 40 questions
3. General Economics: 50 questions
4. Quantitative Aptitude: 50 questions
In total, the CPT comprises 200 questions.

- Time: The CPT is a time-limited exam, with a total duration of 4 hours. Candidates have 2 hours for each session, and they cannot leave the examination hall during the session.

Course Outline:
The CPT is an entry-level examination conducted by the Institute of Chartered Accountants of India (ICAI). It serves as the first step in the Chartered Accountancy (CA) course. The course outline for the CPT includes the following subjects:

1. Fundamentals of Accounting: This section covers the basic principles and concepts of accounting, including the preparation, presentation, and interpretation of financial statements, accounting for partnerships, and accounting for nonprofit organizations.

2. Mercantile Laws: This section focuses on the legal aspects relevant to the business environment, including the Indian Contract Act, the Sale of Goods Act, and the Partnership Act.

3. General Economics: This section covers fundamental economic concepts and principles, including microeconomics and macroeconomics, price determination, national income, money and banking, and economic reforms in India.

4. Quantitative Aptitude: This section tests the candidates' mathematical and analytical skills. It includes topics such as ratios and proportions, time and distance, equations, probability, and basic statistical concepts.

Exam Objectives:
The CPT has the following objectives:

1. Assess Fundamental Knowledge: The exam aims to evaluate candidates' understanding of the fundamental concepts and principles of accounting, mercantile laws, general economics, and quantitative aptitude.

2. Test Analytical Skills: The CPT assesses candidates' ability to apply logical and analytical thinking in solving numerical and theoretical problems.

3. Measure Aptitude for the CA Profession: The exam aims to determine candidates' aptitude and suitability for pursuing a career in chartered accountancy.

4. Establish a Foundation: The CPT serves as the foundation for the subsequent levels of the CA course, ensuring that candidates have a solid understanding of the core subjects.

Exam Syllabus:
The CPT syllabus covers the following topics:

1. Fundamentals of Accounting:
- Theoretical Framework
- Accounting Process
- Bank Reconciliation Statement
- Inventories
- Depreciation Accounting
- Preparation of Final Accounts for Sole Proprietors
- Partnership Accounts
- Accounting for Nonprofit Organizations

2. Mercantile Laws:
- The Indian Contract Act, 1872
- The Sale of Goods Act, 1930
- The Indian Partnership Act, 1932

3. General Economics:
- Microeconomics: Introduction to Microeconomics, Theory of Demand and Supply, Price Determination in Different Markets
- Macroeconomics: Indian Economy - A Profile, Basic Understanding of National Income, Money and Banking

4. Quantitative Aptitude:
- Ratio and Proportion, Indices, Logarithms
- Equations and Matrices
- Time and Distance
- Simple and Compound Interest
- Permutations and Combinations
- Probability and Statistics

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ICAI Proficiency questions

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Killexams CPT related questions

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CPT:Common-Proficiency-Test PDF Questions and Answers