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El CPT o examen de competencia común fue el primer nivel de Chartered Contabilidad
The CPT or Common Proficiency Test was the first level of Chartered Accountancy examinations in India. which has been changed to CA Foundation according to ICAI revised scheme.
It is an objective type examination and consists of 200 multiple choice questions. CPT covers four basic subjects divided into two sections viz.
1.Accounting (60 Marks) + Mercantile Laws (40 Marks)
2.Economics (50 Marks) + Quantitative Aptitude (50 Marks).
Every incorrect answer on the CPT exam carries a 0.25 negative mark. A candidate is required to secure a minimum of 30 per cent marks in each Section and a minimum of 50 per cent marks in aggregate, in all the four Sections to pass the Common Proficiency Test.