CPT[common proficiency test]

Course Identification/Name

The course at this level is identified as

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CPT » Common Proficiency Test

This is the entry level i.e. Lowest/First level at which a student
can start pursuing the Chartered Accountancy (professional accounting) course.

Course Duration

The minimum course duration as per the regulations of the institution is

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CA_CPT — 2 months [6 months]

The course duration is the minimum time that a student has to spend on taking up the course at this level. It is the period starting from, the time the student gets registered for the course, to the time the student completes the course.

A student can appear at the first examination falling immediately after the completion of the minimum duration. The actual time that a student has to spend on the course (from registration to examination) is dependent on the actual date of registration.

Since examinations are conducted for the course only twice a year, the course duration can be assumed to be 6 months.

Are Graduates Required to take up this level?

The admission requirements for the second level of the course i.e. PCC (Professional Competency Course) stipulate that the student should have qualified in the CPT.

This level is thus the entry level for all the students. Even graduates have to take up this level.

When are the Examinations Conducted?

The main/final examinations for the course at this level (CPT) are conducted twice every year on the first sunday of the months of June and December. The examinations are generally conducted on specified dates every year. The dates do not change except under extraordinary circumstances.

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June Examination
June 8, 2008; June 7, 2009;
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December Examination
December 7, 2008; December 6, 2009;


Eligibilty of Supplementary Passed Candidates!!

There is no restriction of any sort on the eligibility of supplementary passed candidates to do these courses. One can pursue the course even if he/she is a supplementary passed candidate at the 10th (or equivalent examination) or the 10 + 2 (or equivalent examination).

Pursuing this level along with 10 + 2!!

The cours at this level is designed for being pursued by the students along with their 10 + 2 (intermediate). Though the CPT Course duration is only 3 months, the CPT examination can be only taken up after writing the 10 + 2 examinations or its equivalent.

There would also be no restriction for this level being taken up after 10 + 2 (Or) with regard to this level being pursued along with formal graduation course (B.Com).
Note
There is a restriction with regard to pursuing other courses while pursuing the next level (PCC) of this course.

Pursuing the subsequent levels along with Graduation

A student on passing the CPT would be taking up the PCC (professional competence course) which requires the student to undergo compulsory articleship training with a practicing Chartered Accountant for a three and half year period.

A student taking up the PCC and undergoing articleship training is permitted to take up only one of the specified courses during the period of training.

This in a way would impose a restriction on the students chance of taking up any and every course and that too in the regular mode.
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Course Structure » Subjects to be Studied

The CPT (Common Proficiency Test) is an objective type examination of 4 hours duration divided into 2 sessions of 2 hours each.

Each session consists of two subjects with a total marks of 100. The examination is a multiple choice examination with negative marking.

To qualify at the CPT, a student has to obtain a total of 50% marks in all the papers together.
Subjects

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Session I
o Section A : Fundamentals of Accounting
o Section B : Mercantile Laws
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Session II
o Section C : General Economics
o Section D : Quantitative Aptitude