The significant difference between CA CPT and CA Foundation is that CA CPT questions are objective, and CA Foundation questions are subjective. However, CA CPT was replaced by CA Foundation as an entry-level exam after 2019.
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Difference Between CA CPT and CA Foundation: The objective of this change from CA CPT to CA Foundation was to make selecting competent candidates easier and more convenient and eliminate the possibility of guesswork when taking the CA entry-level examination.
Until 2019, the CA CPT (Common Proficiency Test) was an entry-level examination for aspirants to seek admission to the chartered accountancy course, which was replaced by the CA Foundation exam.
CA CPT vs CA Foundation: Highlights
The change from CA CPT to CA Foundation was a huge one. This decision was taken in circumstances of specific changes in the education system and keeping in mind the need to improve the assessment techniques for CA candidates.
The table below highlights the vital characteristics of both exams to help in better understanding the difference between CA CPT and CA Foundation.
| Particulars | CA CPT | CA Foundation |
| Mode of Examination | Offline (Pen and Paper-based) | Online |
| Language of Examination | English/ Hindi | English/ Hindi (Although, section B of Paper 2 will be in English only) |
| Syllabus/Scheme | Old | New |
| Total Marks | 200 | 400 |
| Subjects | Accounting | Principles and Practice of Accounting |
| Mercantile Laws | Business Laws & Business Correspondence and Reporting | |
| Economics | Business Mathematics, Logical Reasoning & Statistics | |
| Quantitative Aptitude | Business Economics & Business and Commercial Knowledge | |
| Duration of Examination | 4 hours (Two hours for two sessions) | Paper 1 and 2: 3 hours |
| Paper 3 and 4: 2 hours | ||
| Marking Scheme | A penalty of 0.25 negative marks for each incorrect answer | Negative marking (-0.25 marks) for only Paper 3 and 4 |
| Type of Questions | Objective | Subjective + Objective |
| Frequency | Twice a year (June and December) | Twice a year (May and November) |
| Examination Fee | INR 1000 | INR 9000 |
Also Check: CA Foundation Preparation 2023
CA CPT vs CA Foundation: Overview
Common Proficiency Test, or CPT, was the first level that CA aspirants had to clear to pursue a CA course from the ICAI. The ICAI is examined to test a student’s knowledge and capabilities in various areas related to commerce.
The CA CPT was conducted offline, i.e., pen and paper-based, and consisted of multiple-choice questions.
Since 2019, the ICAI has conducted the CA Foundation exam for CA aspirants as the entry-level examination for CA courses.
Also Check: How to Clear CA Foundation in First Attempt
CA CPT vs CA Foundation: Eligibility Criteria
It is mandatory to register for the 12th standard board examination from any recognized board to qualify for the examinations. The candidate should have either appeared or passed in Class XII examination or its equivalent.
The CPT examination for students presently pursuing Class XII falls in June, which is the same date as the CA exams for those in October-November. Therefore, students need to register for the exam two months before the examination date. The examination is held twice a year, in June and December.
There will be two CA Foundation exams each year, in May and November. After completing the Class XII exams, candidates can register for the examination. Studying thoroughly for four months before taking the exam is mandatory.
CA CPT vs CA Foundation: Syllabus
Another significant change that ICAI has implemented apart from the CA CPT to CA Foundation is the syllabus and subjects to be covered by the CA entry-level examination.
One of the vital reasons ICAI implemented this change was the necessity for better-assessing students and keeping in parallel with the changing business environment and the demand for knowledge on the new subjects. A detailed list of topics from the subjects covered in these exams is given below.
| CA CPT Subjects | CA Foundation Subjects |
| Accounting (Fundamentals of Accounting) | Principles and Practice of Accounting |
| Mercantile Laws | Business Laws & Business Correspondence and Reporting |
| Economics | Business Mathematics, Logical Reasoning, and Statistics |
| Quantitative Aptitude | Business Economics & Business and Commercial Knowledge |
Frequent changes in exam patterns, syllabus, and the format of popular exams like CA Foundation are standard.
However, they are also necessary to ensure that the candidates who wish to arrive for such examinations are informed and prepared with what is demanded by the constantly changing business and corporate environment in the present.
Therefore, aspirants need to be prepared with what these examinations ask and always keep track of what is being revised and reformed.
Also Check: CA Foundation Mock Tests 2023
CA CPT vs CA Foundation: Exam Pattern
The CA foundation course questions are subjective, whereas those on the CPT are objective. Based on the subjective nature of the CA foundation exam, which was introduced in the ICAI President's report, it becomes easy to filter out the most qualified candidates at the first level.
By putting the CA foundation course in place of the CPT, such vulnerabilities are ruled out in the examination.
The CPT examination generally comprises four important subjects for entry-level admission to the CA program. Testing takes place in two two-hour sessions. There is negative marking for wrong answers on the test question paper, an objective test.
| Particulars | Details |
| Mode of Exam | Pen and Paper based / Offline |
| Duration | 3 hours |
| Language | English or Hindi |
| Total Marks | 400 |
|
Marking Scheme
|
Paper 1 and 2 - No negative marking |
| Paper 3 and 4 - 1/3 marks deducted | |
|
Type of Questions
|
Paper 1 and 2 - Description Paper |
| Paper 3 and 4 - MCQ |
Also Check: How to Prepare for CA Foundation without Coaching
CA CPT vs CA Foundation: Fees
The CPT test costs INR 1000 in total, including registration and examination fees. Whereas, the cost of the CA foundation course is INR 9800 for Indian students and USD 780 for international students.
Also Check: Courses and Career Options After CA
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