CA - CPT : Chartered Accountancy - Common Proficiency TestThis is the identification for the first/lowest/starting level of the CA (Chartered Accountancy) course conducted by the ICAI (Institute of Chartered Accountants of India).
This is the entry level course for any student intending to take up the chartered accountancy course whether it be after 10th, 10+2 (intermediate), graduation or post graduation.
It is the period starting from the time the student gets registered for the course, to the time the student completes the coaching and other formalities required for being eligible for appearing at the main examination at this level.
Since the main examinations are conducted once every six months only, the actual time gap between registration and appearing at the main examination may be more than 2 months.
|Register on||Eligible by||First Exam||Time Spent|
|31st January||1st April||June||4 months|
|31st March||1st June||June||2 months|
Paper Pencil ModeIn the CA CPT main examinations in Paper Pencil mode, the candidates are provided with an OCMR sheet along with the question paper wherein the answers have to be marked. These exams are conducted twice every year generally on the first sunday of the months of June and December.
June 6th, 2010; June 5th, 2011; June 3rd, 2012.
December 5th, 2010; December 4th, 2011; December 2nd, 2012
The dates do not change except under extraordinary circumstances.
Online Examination ModeIn the CA CPT main examinations in Online Examination mode, candidates are required to fill in the answers to the question paper on a computer. These examinations are held once a month in the 4 months preceding the month in which the Paper Pencil Examination is conducted.
Online Mode is optionalA candidate can attempt the CPT examination in this mode, apart from the Paper Pencil mode.
The schedule for the 4 examinations prior to December 2009 exam,
August 22nd 2009; August 23rd 2009
September 26th 2009; September 27th 2009
October 24th 2009; October 25th 2009
November 21st 2009; November 22nd 2009
Minimum AgeThere is no stipulation as to the minimum age required for registering for the course.
Minimum Academic/Educational Qualifications
for getting registered for the CA CPT course
A pass at the 10th class examination conducted by an examining body constituted by law in india (an examination recognized by the central government as equivalent thereto).
for appearing at the CA CPT main examination
Appearance at the Senior secondary (10 + 2/intermediate) examination conducted by an examining body constituted by law in india or an examination recognised by the central government as equivalent thereto.
examinations treated as equivalent to Senior secondary (10+2) examination
- All India Senior School Certificate Central Board of Secondary Education
- Delhi Senior School Certificate Central Board of Secondary Education.
- Indian School Certificate (Class XII) Examination Council for Indian School Certificate.
- XIIth Standard Higher Secondary Examination Board of High School and Intermediate Education. Uttar Pradesh
- XIIth Standard Higher Secondary Examination West Bengal Council of Higher Secondary Education
- XIIthStandard Intermediate Examination Bihar Intermediate Council, Bihar
- XIIthStandard Higher Secondary Examination Council of Higher Secondary Examination, Orissa
- XIIth Standard Higher Secondary Examination Board of Higher Seconadary Education, Assam
- XIIth Standard Higher Secondary Certificate Examination Gujarat Secondary Education Board
- XIIth Standard Higher Secondary Examination Board of Higher Secondary Examination, Tamilnadu
- XIIth Standard Intermediate Examination Board of Intermediate Education, Andhra Pradesh
- 2 Year Pre-University Examination Board of Pre-University Examination, Karnataka
- Senior Secondary Certificate Examination Board of School Education, Haryana
- Senior Higher Secondary Examination Board of Secondary Education, Rajastha
- Higher Secondary School Certificate Examination (10 + 2) Board of Secondary Examination, Madhya Pradesh
- Higher Secondary (+2) Examination Tripura Board of Secondary Examination
- Senior Secondary (+2) Examination Himachal Pradesh Board of Studies Education
- Senior Secondary Certificate Examination Part II Punjab School Education Board
- Pre-Degree Examination of Kerala University
- 10 + 2 Examination Board of Secondary Education, Manipur
- 10 +2 Examination Mizoram Board of School Education
- 10 +2 Examination Goa, Daman & Diu Board of School Education and Higher Education
- Senior Secondary Examination conducted by National Open School Society
- 10 + 2 Examination of any other recognized Board/University not covered above
- 10 + 2 M.P. State Open School
- 5(Five) Passes at GCE 'O' level/GCSE/IGCSE and two passes at GCE 'Advanced' level examination of the approved British Examining Bodies is recognised by the Association of India Universities as equivalent to +2 stage qualification of an Indian Body
Group (MPC/MEC/BiPC ...)There is no stipulation as to the group that a student should have taken up at the 10+2 or intermediate level. Students of all groups are eligible to take up the chartered accountancy course at the CPT level.
Medium (English, Hindi, ... )There is no stipulation as to the medium that a student should have taken up at the 10 + 2 examination. Students of all mediums are eligible for taking up CA CPT.
NotePlease note that the CA CPT course is available only in English and Hindi media.
Minimum Percentage (%)There is no stipulation as to the minimum percentage that a student should have got at the 10 + 2 examination. Just a pass at the examination is sufficient.
A candidate can pursue the course even if he/she is a supplementary passed candidate at the 10th or 10+2 (intermediate) levels.
Can Start after 10thThe course at this level is designed for being pursued by the students after their 10th standard along with their 10 + 2 (senior secondary/intermediate). One can register for the CA CPT course immediately after obtaining the 10th standard pass certificate or marks sheet.
Can appear at the main exam after 10+2 onlyThough a student can register for CA CPT after 10th standard and the course duration is only 2 months, the CPT examination can be taken up only after writing the 10+2 (senior secondary/intermediate) examinations.
Pursuing subsequent levels of CA with graduationA student on passing the CA CPT would be taking up the Integrated Professional Competence Course/Exam (IPCC/IPCE), which requires the student to undergo compulsory articleship training with a practicing Chartered Accountant for a three year period.
Such training would commence only after the student has got through group I of the IPCC or the ACT course.
Restriction during ArticleshipA student undergoing articleship training is permitted to take up only one additonal course from among the specified courses, during the period of training. Thus, if a student takes up a formal graduation course in an unrelated stream, he/she might face a problem in getting permission for continuing with that course during articleship.
The restriction will be in force only during the period of articleship i.e. the 3 year period of training for IPCC.
CA CPT is thus the entry level course for all the students, irrespective of their academic qualifications. As such even graduates have to take it up.
Pass MarksTo pass/qualify at the examination a student has to obtain a minimum of 50% marks in all the papers together.
Re attemptingFailing to get the pass mark requires the student to reappear in all the papers again.
No ExemptionsThere are no provisions for exemptions, even in conditions where the student has obtained high marks.
Common Proficiency Test (CPT)to
Integrated Professional Competence Course/Examination (IPCC/IPCE)
| [13 subjects arranged into |
two groups of 3 papers
of 100 marks each.]
Practical Training (Articleship)Students are required to undergo 3½ years training (As an articled clerk with a practicing chartered accountant or as an audit clerk within the auditing department of an approved organisation).