Pattern for CA Examination and Its Stages

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Common Proficiency Test (CPT) -Common Proficiency Test (CPT) is an entry test for pursuing the CA course.


Those students who have cleared their 10 + 2 can register their names for the Common Proficiency Test (CPT) . Registrations for CPT are open all year round. The exam is conducted twice a year in May and November. Students have to ensure that they register at least 10 months before the examination.

Test Pattern and Subjects

It tests students on four subjects: Fundamentals of Accounting, Mercantile Laws, General Economics and Quantitative Aptitude. The test will be of total 200 marks. The test is categorised into 2 sessions of two hours each with a break in between. It must be noted that, CPT is an objective type test with negative marking and does not comprises of open ended questions.

SESSION I (Two sections, two hours, 100 marks) .

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

SESSION II (Two sections, two hours, 100 marks) .

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


The registration and tuition fee for CPT is ₹ 6,000 payable to the Institute of Chartered Accountants of India (ICAI) .

The registration regarding the CPT Course will be valid for 3 years from the date the student becomes eligible to give the CPT exam for the first time or for the period so long the student continues to appear in the examination regularly whichever is later. Further information related to registration, lapsation, re-registration and switch over from PE-I to CPT, please visit the link ICAI.


After the successful completion of foundation course, candidates can register their names for articleship with practicing CAs or CA firms. This has to be done for a time period of over 3 years. The training will start under close supervision and later on, articles can manage huge assignments. When the 12 months got over, students are also eligible to give the Intermediate examination.

Integrated Professional Competence Course

Those students who have finished atleast 12 months of training as articled or audit clerks and have completed the oral or postal tuition scheme introduced by the Board of Studies, are eligible to take the Intermediate Examination or the IPCC. The examination has the subjects mentioned below-

  • GROUP I: Accounting, Law, Cost Accounting and Financial Management and Taxation.
  • GROUP II: Advanced Accounting, Auditing and Assurance, Information Technology and Strategic Management.

Professional Competence Examination (PCE)

Students who have successfully cleared the Intermediate PCCE examination and have completed the prescribed period of 3 years of articleship or have yet to serve a period of not more than 9 months of such services can take the Final Examination. The Examination has two groups.

  • GROUP I: Subjects-Financial Reporting, Strategic Financial Management, Advanced Auditing and Professional Ethics, and Corporate and Allied Laws.
  • GROUP II: Subjects-Advanced Management Accounting, Information Systems Control and Audit, Direct Tax Laws and Indirect Tax Laws.

Frequently Asked Questions (FAQs)

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