CPT Exam 2025:The CPT, also known as the CA CPT or Common Proficiency Test, is conducted by the Institute of Chartered Accountants of India (ICAI) for admission to Chartered Accountant courses. However, CPT has been replaced by the CA Foundation exam under ICAI’s revised scheme. The exam is conducted twice a year. The exam was held in mid-May 2025 for the May-June session. Continue reading to learn more about the CPT 2025 entrance exam: dates, exam structure, eligibility, syllabus, results and tips to prepare for the exam.
Contents
| Name of the exam | CPT (Common Proficiency Test) |
| Conducting Body | Institute of Chartered Accountants of India (ICAI) |
| Exam frequency | Twice a year (June and December) |
| Mode of application | Online |
| Language | English and Hindi |
| Mode of examination | Offline |
| Official website | https://www.icai.org/post.html?post_id=505 |
| Helpline | Telephone No. 3054806 (D) 3989398 Ext.806, Fax 0120-3054843/841 |
| Email address | [email protected] |
| Address | The Institute of Chartered Accountants of India, ICAI Bhawan, C-1 Sector-1, Noida – 201301 |
CPT Exam Date 2025
The CPT exam (CA foundation) dates provided are for the September 2025 session. To get the most accurate dates, check the official website. All dates provided below are subject to change. They are announced by the examination board.
| Event | Tentative Date / Period |
| CPT Exam Application Starts | July 05, 2025 |
| CPT Exam Application Deadline | July 18, 2025 |
| Application Correction Window (without late fee) | Shortly after the application deadline (exact date not stated) |
| Application Correction Window (with late fee) | July 22 – 24, 2025 (for exam city/medium only) |
| CPT Admit Card Release | Second week of August 2025 (approx. August 31, 2025) |
| CPT Exam Dates | September 16, 18, 20 & 22, 2025 |
| CPT Result Announcement | First week of November 2025 (Tentative) |
CPT Exam Eligibility Criteria 2025
Candidates for the Chartered Accountant Foundation examination are only permitted to sit for the examination if they meet the predetermined qualifying criteria. A candidate will be disqualified from the examination if they are unable to provide satisfactory proof of qualification. Below are the prerequisites requirements for the CA CPT Exam.
- The candidate must register with the Board of Studies by May 01, 2025, to take the September 2025 session of the foundation exam.
- The foundation exam cannot be taken unless the candidate has completed the 10+2 exam at a centre or state-recognised school.
- Candidates who are still awaiting their 10+2 results are eligible to take the test.
- The CA CPT examination has no upper age limit.
- The foundation exam has no minimum passing mark requirement, although applicants who obtained a Bachelor of Commerce with a minimum of 55% are completely exempt from taking the foundation exam.
Also Read: CA Subjects
CPT Exam Application Form 2025
For the June CPT exam, the application forms have been released. Candidates who have registered can log in to their accounts and fill out their application form by visiting the official website. Students who have not registered are required to register to fill out the application form. The application process for CPT 2023 is given below.
- Go to the official page (https://icaiexam.icai.org/) or the official website mentioned above.
- Fill out the one-time registration form with your login information by providing your mobile number, date of birth, registration number, and email address.
- Complete the form along with the written statement that has been signed.
- Verify the data on the review page, and then complete the CPT application form for 2025.
- Make the CPT application fee payment via any online method.
- Download and submit the application form.
- For future reference, you may keep a PDF of the CPT 2025 application receipt.
The candidates will have a brief window for corrections following the closure of the application window. There are two sessions during which the correction window is open; the first session is free for corrections, while the second session is subject to late fees.
CPT Exam Application Fee 2025
The exact fees depend on the type of fee and the candidate’s location. The fee payment can be made online. You can use debit, credit cards, UPI, or net banking for the same.
CPT Registration Fees
The registration fee for the CPT examination is as follows. Most of the fees are mandatory, while some are optional (i.e. whether you choose to get journals or not)
| Fee Type | Amount (INR) |
| Cost of Foundation Prospectus | INR 200 |
| CA Foundation Registration Fees | INR 9,000 |
| Optional Student’s Journal (1 Year) | INR 200 |
| Optional Member’s Journal (1 Year) | INR 400 |
| Total Registration Fee (Approx.) | INR 9,800 |
CPT Exam Form Fees
The following fees are applicable when you submit the form for the CPT exam. The amount differs by the location of your exam centre
| Fee Type / Location | Amount (INR) |
| For Indian Centre(s) | INR 1,500 |
| For Kathmandu (Nepal) Centre | INR 2,200 |
| For Overseas Centre(s) | N/A |
| Late Exam Fee (Indian/Kathmandu) | INR 600 |
| Late Exam Fee (Overseas) | N/A |
CPT Exam Admit Card 2025
It must be noted that no candidate will be allowed to enter the exam hall on failing to bring their admit cards to the exam centre. It is therefore mandatory for students to take a printout of their admit cards after downloading the soft copy from the official website. The steps to download the CPT Exam Admit Card 2023 are as follows-
- Search up https://eservices.icai.org and click.
- Log in to your account using the necessary information that will most probably be mailed to you on your registered mail account.
- Select the Admit Card option on your dashboard by clicking it.
- View the Admit Card and check all vital information.
- Download the Admit Card and print a hard copy to carry with you at the exam centre.
CPT Exam Pattern 2025: Section-wise Weightage
CPT exam (CA Foundation) has 4 papers, and is out of 400 marks. This is an offline examination. Papers 1 and 2 are subjective, while the other 2 are MCQs that you need to solve. Moreover, negative marking for wrong answers. A 0.25 marks are deducted for wrong answers (papers 2 and 4). To complete papers 1 and 2, you will be given 3 3-hour exams. To complete papers 3 and 4, you will be given 2 hours each. The exam structure is provided below;
| Paper No. | Paper Name | Total Marks | Type of Questions | Section-wise Weightage |
| Paper 1 | Principles and Practice of Accounting | 100 | Subjective | N/A |
| Paper 2 | Business Laws and Business Correspondence & Reporting | 100 | Subjective | Section A: Business Laws – 60 Marks Section B: BCR – 40 Marks |
| Paper 3 | Quantitative Aptitude | 100 | Objective | Part A: Business Mathematics – 40 Marks Part B: Logical Reasoning – 20 Marks Part C: Statistics – 40 Marks |
| Paper 4 | Business Economics and BCK | 100 | Objective | Part A: Business Economics – 60 Marks Part B: Business & Commercial Knowledge – 40 Marks |
CPT Exam Syllabus 2025
The exam syllabus is divided into four sections. The exam syllabus for each section is provided in detail below. The syllabus tests both your practical and theoretical knowledge. Knowledge of these subjects is essential for a career in CA.
1. Fundamentals of Accounting
This section will help you gain an understanding of accounting principles and financial statements. It focuses on practical skills such as journal entries and final account preparation.
| S. No. | Topic Areas | Subtopics |
| 1.1 | Theoretical Framework | Basic accounting principles, concepts, and conventions |
| 1.2 | Accounting Process | Journal, ledger, trial balance, and errors |
| 1.3 | Bank Reconciliation Statement | Preparation and interpretation |
| 1.4 | Depreciation Accounting | Methods of depreciation, accounting treatment |
| 1.5 | Accounting for Special Transactions | Bills of exchange, consignment, joint ventures |
| 1.6 | Final Accounts of Sole Proprietors | Trading, profit & loss, and balance sheet preparation |
| 1.7 | Partnership Accounts | Admission, retirement, dissolution, profit-sharing |
| 1.8 | Company Accounts | Introductory accounting for companies |
2. Quantitative Aptitude
Your mathematical and analytical skills are tested in this section. The topics that you need to cover under this section are as follows:
| S. No. | Topic Areas | Subtopics |
| 2.1 | Ratio and Proportion | Basic properties and applications |
| 2.2 | Indices | Laws of indices, simplification |
| 2.3 | Equations | Linear and quadratic equations |
| 2.4 | Logarithms | Laws of logarithms, solving logarithmic equations |
| 2.5 | Sets, Functions, and Relations | Venn diagrams, mappings, domain and range |
| 2.6 | Sequences and Series | Arithmetic progression and basic series problems |
| 2.7 | Simple and Compound Interest | Time value of money, formula-based questions |
| 2.8 | Measures of Central Tendency | Mean, median, mode |
| 2.9 | Measures of Dispersion | Range, variance, standard deviation |
| 2.10 | Sampling Theory | Types of sampling, methods, use in statistics |
| 2.11 | Theoretical Distributions | Binomial, Poisson, and Normal distributions |
| 2.12 | Limits and Continuity | Introductory calculus topics |
| 2.13 | Differential & Integral Calculus | Basic derivatives and integrals |
| 2.14 | Permutations & Combinations | Factorial notation, basic counting problems |
| 2.15 | Inequalities | Algebraic inequalities and their solutions |
| 2.16 | Statistics and Data | Graphs, tables, interpretation, frequency distributions |
3. Mercantile Laws
The Mercantile Laws will introduce you to the legal framework of governing business transactions. It covers laws related to partnerships, contracts and the sale of goods.
| S. No. | Law | Course Content |
| 3.1 | The Indian Contract Act, 1872 | Sections 1–75: Essentials, breach, types of contracts |
| 3.2 | The Sale of Goods Act, 1930 | Sale vs. agreement, conditions & warranties, unpaid seller rights |
| 3.3 | The Indian Partnership Act, 1932 | Nature, registration, duties & dissolution of firm |
4. General Economics
This section wil give you a general understanding of microeconomic concepts and India’s economic situation. The general economics topics that you need to cover are as follows:
| S. No. | Topic Areas | Subtopics |
| 4.1 | Introduction to Microeconomics | Basic economic problems, resource allocation |
| 4.2 | Theory of Demand and Supply | Law of demand/supply, elasticity, shifts |
| 4.3 | Theory of Production and Cost | Law of variable proportions, cost curves |
| 4.4 | Price Determination | Market equilibrium under various market types |
| 4.5 | Indian Economic Development | Sectoral changes, national income, growth indicators |
| 4.6 | Overview of the Indian Economy | Demographics, poverty, infrastructure, and employment |
| 4.7 | Economic Reforms in India | LPG policy (Liberalisation, Privatisation, Globalisation) |
| 4.8 | Money and Banking | Functions of money, central banking, and instruments of credit control |
CPT Exam Results 2025
The Institute of Chartered Accountants of India (ICAI) has already announced the results for this year’s examination. The results were announced for the May exam on July 6th 2025, at 5 PM. Results for the September 2025 session are expected to be released in the first week of November 2025. You can check your result by following the steps below:
- Visit the official ICAI results page (icai.nic.in) and select the link for “CA Foundation Result May 2025
- Thereafter, enter your registration and roll number, and submit the details.
- Your results will be displayed on the screen. You can take a printout of the same.
Those who clear this paper are eligible to register for the CA Intermediate course. Registration for the January 2026 attempt is currently open. The last date for registration is 1st September 2025.
5 Tips to Prepare for the CA CPT Exam
To prepare for the CA CPT exam, you must have a solid study plan. Ensure that you focus on understanding the concepts while you study. Here are some tips you can see to prepare for the examination.
- Have a proper timetable, break down the syllabus to manageable portions, and priortise key subjects and dedicate time accordingly.
- Understand the exam format and syllabus. You can visit the ICAI material provided by the ICAI. This will help you understand the core subjects. Thereafter, focus on core subjects and prepare.
- Use previous year papers and take mock tests under timed conditions
- Ensure that you have conceptual clarity of topics. Also, name a short revision note
- Lastly, take help from teachers or mentors in case you are having difficulty, and keep a positive attitude.
Also Read: Top 10+ Best Books for CPT Exam Preparation for 2025
FAQs
The Common Proficiency Test (CPT) used to be an entry level exam for CA course in India. However, this course has been replaced by the CA Foundation course. There are some changes in the curriculum apart from that, the exam is the same. It tests your knowledge of mercantile law, economics, fundamentals of accounting, and quantitative aptitude.
To be eligible for the CPT exam you must have cleared the 12th exam. Secondly you must have been registered with the Institute of Chartered Accountants of India (ICAI) for the CPT course. There is no upper age limit for the CPT course.
CPT is not compulsory for CA. Instead, the CA foundation course that has replaced the CPT is compulsory for learners. However, both are one and the same except for a few curriculum changes.
The CA foundation course that has replaced the CPT is better. CPT was the entry-level exam. However, CA Foundation is the standard mandatory exam that will evaluate your skills and knowledge. The exam would consist of subjective and objective questions.
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