The Chartered Accountant Common Proficiency Test (CA CPT) was an entry-level examination for the Chartered Accountancy course in India, administered by the Institute of Chartered Accountants of India (ICAI). This test served as the first step in the journey to becoming a Chartered Accountant (CA). Though the CPT has been replaced by the CA Foundation exam, understanding its structure is essential for historical context and comparative study.

The CA CPT was conducted twice a year, generally in June and December. It was a computer-based test consisting of four subjects: Fundamentals of Accounting, Mercantile Law, General Economics, and Quantitative Aptitude. The exam aimed to evaluate a candidate’s basic knowledge and understanding of these subjects, which are critical for accounting professionals.

The test comprised 200 multiple-choice questions, with each question having four options. Candidates were required to answer the questions within a duration of four hours. The exam was divided into two sessions, with the first session covering Fundamentals of Accounting and Mercantile Law, and the second session focusing on General Economics and Quantitative Aptitude. Each session lasted for two hours, and candidates were required to score a minimum of 30% in each subject and an overall aggregate of 50% to pass.

The CPT was an essential gateway for aspiring CAs, as passing this test was necessary to progress to the Intermediate and Final levels of the CA program. The test was designed to ensure that candidates had a solid foundation in essential accounting and business principles before advancing to more complex topics.

Candidates could apply for the CPT online through the ICAI's official website, where they would need to fill out an application form, upload required documents, and pay the examination fee. The results were usually declared a few weeks after the exam, and successful candidates could then proceed with their CA journey by enrolling in the Intermediate level.