CPT Exam 2025-26: Everything About the Syllabus, Exam Pattern, Eligibility, Registration Process, & Much More!

The Common Proficiency Test (CPT), now officially known as the CA Foundation Examination, is the first level of the Chartered Accountancy (CA) course administered by the Institute of Chartered Accountants of India (ICAI). If you have completed Class 12 or are planning your entry into the CA profession, this guide will provide complete insights into the cpt full form, what is cpt exam, cpt syllabus, cpt exam eligibility, cpt registration, cpt exam fees and all necessary details for the 2025–26 cycle.

What Is the CPT Exam & CPT Full Form?

CPT stands for Common Proficiency Test, which was the initial exam a student had to take as an entry level examination for the Chartered Accountancy course. Although the CPT was replaced by the CA Foundation exam in 2017, many students still refer to the CA Foundation course using cpt exam full form and cpt test full form. In the CA world, ca cpt is meant for the CA Foundation.

Eligibility Criteria & Age Limit

• Class 12 Pass-Out: Provisional registration from Class 10; final registration upon passing Class 12
• Direct Entry: Commerce graduates (≥ 55%) and non-commerce graduates (≥ 60%) can skip Foundation and enroll in Intermediate
• Age Requirement: No minimum or maximum age limit—open to all aspirants ﴾Foundation exam eligibility age﴿

Registration Process & Fees

1. Access e-Services Portal: Visit ICAI’s online form at eservices.icai.org
2. Form Completion: Provide personal details, educational qualifications, and upload scanned certificates (10th & 12th mark sheets, photograph, signature)
3. Declaration & Document Upload: Generate, print, sign declaration form; upload ID proof and category certificates if applicable
4. Fee Payment:
   • Indian Nationals: INR 9,800 – 10,700 (including student journal subscription)
   • Foreign Nationals: USD 780 plus applicable charges
   • Exam Form Fee: Approx. INR 1,500 per attempt
5. Confirmation & Study Material Dispatch: Registration valid for three years; revalidation available upon expiry

Updated Syllabus Overview

Paper 1: Principles and Practice of Accounting

• Theoretical Framework & Accounting Standards
• Accounting Process, Journal, Ledger, and Trial Balance
• Bank Reconciliation Statement
• Inventories and Depreciation Accounting
• Final Accounts of Sole Proprietorships
• Special Transactions: Consignment, Sale of Goods on Approval
• Partnership Accounts & Introduction to Company Accounts

Paper 2: Business Laws and Business Correspondence & Reporting

Section A: Business Laws

• The Indian Contract Act, 1872
• The Sale of Goods Act, 1930
• The Indian Partnership Act, 1932

Section B: Business Correspondence & Reporting

• Communication and Sentence Structure
• Comprehension and Note-Making
• Developing Writing Skills and Business Reports

Paper 3: Business Mathematics, Logical Reasoning & Statistics

Part A: Business Mathematics

• Ratios, Proportions, Indices & Logarithms
• Equations, Linear Inequalities & Sequence/Series
• Time Value of Money & Mathematics of Finance
• Basics of Differential and Integral Calculus

Part B: Logical Reasoning

• Number Series, Coding-Decoding & Odd-Man-Out
• Direction Tests & Seating Arrangements
• Blood Relations & Syllogism

Part C: Statistics

• Measures of Central Tendency & Dispersion
• Probability & Theoretical Distributions
• Correlation, Regression, Index Numbers & Time Series

Paper 4: Business Economics & Business & Commercial Knowledge

Part A: Business Economics

• Introduction, Demand & Supply Analysis
• Production Theory, Cost Concepts & Market Structures
• Business Cycles and National Income

Part B: Business & Commercial Knowledge

• Business Environment & Organizations
• Government Policies & Regulatory Framework
• Contemporary Business Terminology & Institutional Support

Detailed Exam Pattern

• Number of Papers: 4 (2 subjective, 2 objective)
• Duration: 3 hours for Papers 1 & 2; 2 hours for Papers 3 & 4
• Total Marks: 400 (100 per paper)
• Negative Marking: 0.25 marks deducted for each wrong answer in objective papers
• Passing Criteria: Minimum 40% in each paper and 50% aggregate

Preparation Strategies

• Structured Study Plan: Break the syllabus into weekly targets and allocate time based on paper weightage
• Mock Tests & Previous Papers: Regularly practice ICAI-released model tests and past exam questions to assess performance
• Conceptual Clarity: Focus on understanding underlying principles over rote learning, especially in accounting and law
• Revision & Time Management: Reserve last month exclusively for revision and timed full-length mock tests
• Study Material: Use ICAI study modules, recommended reference books, online video lectures, and test series ﴾ca foundation study material﴿

Important Dates & Exam Centers

• May/June 2025 Session:
  • Registration Deadline: January 1, 2025
  • Exam Dates: Mid-May 2025
• November/December 2025 Session:
  • Registration Deadline: July 1, 2025
• Exam Centers: Across India and select international locations, announced six weeks prior

CA Entrance Exam Overview (Which Exam Is Required for CA?)

• Common Proficiency Test (CPT) →CA Foundation (CPT) → CA Intermediate (IPCC) → Articleship (3 years) →CA Final
• Commerce grads (≥55%) & other grads (≥60%) can skip Foundation and directly register for Intermediate.
• The chartered accountant entrance exam for CA after 12th is the Foundation (formerly CPT).