Common Proficiency Test is an entry level test for Chartered Accountancy Course. It is a test of four subjects i.e., Accounting, Mercantile Laws, General Economics and Quantitative Aptitude. This test is of 200 marks. This test is divided into two sessions of two hours each with a break of one and half hour in between. CPT is an objective type test with negative marking.

Subjects to be Studied:

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 )

Examination Pattern:

    • There will total 200 MCQ’s carrying one mark each.
    • For Correct answer students will get one mark.
    • For Blank answers Zero marks will be awarded.
    • For Incorrect answers -0.25 marks will be deducted.

Passing Requirement:

50% of Total marks are required to qualify the CPT with 30% Marks in Each Subject. Students should secure overall 100 marks with Individual Passing as shown below:

Subject Minimum Marks
Fundamental of Accounts 18
Mercantile Laws 12
General Economics 15
Quantitative Aptitude 15


CPT Examination Schedule:

Paper pencil mode (Physical)CPT will be held twice a year: June and December. ICAI also conducts the Online CPT exam. For more details about online CPT exam please visit

Last Dates of Registration:

A student who has got himself registered for Common Proficiency Test 60 days prior to the first day of the month in which CPT examination is to be held can appear in the examination i.e. on or before 1st April and 1st October for appearing in CPT examination to be held in June and December respectively. Last date for June attempt is 31st March of the same year. Last date for December attempt is 30th September of the same year.

How to Register for CPT with ICAI?

Student needs to take the prospectus containing application form from the ICAI office and submit the form along with following documents. The address of ICAI offices is available on Student may register online on ICAI website.

Documents required for Registration:

  • Demand draft of Rs. 6,000
  • True copy of 10th Marks sheet
  • True copy of Birth date proof e.g. School leaving certificate

Registration Fees:

Rs. 6,000 payable by way of Demand draft in favor of “The Secretary, The Institute of Chartered Accountants of India”, payable at Mumbai / Chennai / Kolkata / Kanpur / New Delhi.