CPT

CA after class 12th (CPT ) Common Proficiency Test (CPT) is an entry level test for Chartered Accountancy Course. It is an objective type test of 200 marks of 4 subjects namely, Fundamentals of Accounting, Mercantile Laws, General Economics and Quantitative Aptitude with an objective to test the basic knowledge in these subjects. CPT is divided into two sessions of two hours each. In the first session there are two sections: Section A Fundamentals of Accounting carrying 60 marks and Section B Mercantile laws carrying 40 marks. In the second session there are two sections: Section C General Economics carrying 50 marks and Section D Quantitative Aptitude also carrying 50 marks. These two sessions are of two hours each.
CA after Graduation Students who have graduated in Commerce with 50% marks, non- commerce graduates with subjects other than Mathematics and an aggregate of 55% and non-commerce students with Maths and an aggregate of 60% do not have to appear for the CPT test and can directly register themselves for Integrated Professional Competence Course (IPCC).
During the course in various groups one has to study Fundamentals of Accounting, Mathematics and Statistics, Economics, Mercantile Law, Accounting, Law, and Auditing, Cost accounting, Income-Tax & Central Sales Tax, and Organization & Management and Fundamentals of Electronic Data Processing.
For the final examination one has to study: Advanced Accounting, Management Accounting, Auditing and Company Law, Direct Tax Laws, Corporate Management, Secretarial Practice, Managerial Economics and National Accounting, Operational Research and Statistical Analysis, System Analysis and Data Processing, Costs Systems and Cost Control, Management Information and Control Systems, Tax Planning and Tax Management, Management and Operational Audit.

The Common Proficiency Test (CPT) is mandatory for the following:
Students who have qualified Higher Secondary examination.
Candidates who posses Bachelors Degree in any discipline.
Candidates who holds a Masters Degree in any discipline.
Candidates who posses any professional qualification.
So, as you can see, the Common Proficiency Test is mandatory for every individual willing to pursue Chartered Accountancy course and will remain so unless the proposal is approved by the union government. As per the proposal, Commerce graduates with 55% marks in the qualifying examination and Non-Commerce graduates with 60% marks or more shall be exempted from the Common Proficiency Test.
For further information, you must refer to the official website ofThe Institute of Chartered Accountants of India.