What are CPT and IPCC

What are CPT and IPCC

CPT is the first step of entering in the studies of CA. The student who wants to make their career as a Charted Accountant has to clear the CPT to pursue further studies in the field of CA. After clearing CPT, the students have to clear the IPCC examination consisting of two groups with different subjects. This is just an overview to understand the word CPT and IPCC. Read further to know much important information about the study criteria, preparation, career, and jobs in the field of CA.

CPT (Common Proficiency Test)

Common Proficiency Test popularly known as CPT is the starting level of Chartered Accountancy examinations in India. Previously it was known as the CA Foundation but later its name has been changed to CPT as per ICAI scheme. The CPT is held 2 times in a year once in June and another in December, while the results are declared in July and January respectively.


There are no age criteria to be eligible for the CPT exam. The students can register for CPT after completing their 10th but can sit for the exam after completing 12th standard. While the candidates who are graduate or post-graduate can directly attempt the IPCC examination. CPT is exempted from the students who are Commerce graduates with 55% and other graduates with 60% as per ICAI rule from 2012.

Exam pattern

The CPT examination is an objective type paper of 200 marks which covers the four basic commerce subjects divided into two sections.

Section-1: Accounting (60 Marks) + Mercantile Laws (40 Marks)

Section-2: Economics (50 Marks) + Quantitative Aptitude (50 Marks).

CPT notification 2019

As per the announcement of ICAI, the CPT attempt date of December 2019 notification dates has been announced. Some of the important notifications are:

  • The Application Form for CA CPT December 2019 will going to be filled in the 1st week of Sept 2019.
  • The Last Date for Application Form Submission without Late Fee is in the 2nd week of Oct 2019
  • Last Date of submission with Late Fee is after the 2nd week of Oct 2019.
  • CPT Admit Card is going to release in the first week of December 2019.
  • CPT 2019 December Exam Date will be as decided by the ICAI will release in the admit card.
  • The Result for CPT is going to Declared in the Third week of Jan 2020.
  • The CPT Exam December 2019 will going to be held in two sessions – morning from 10:30 AM to 12:30 PM, and the afternoon session from 02:00 PM to 04:00 PM.


IPCC (Integrated Professional Competence Course)

After clearing CPT, the aspirants start preparation of the IPCC which is the next exam level of the CA course. It is famously known as the CA Intermediate exams which are divided into 2 groups. Both groups are held in November as directed by the ICAI. There will be 7 papers in both the group. This is the candidates’ choice to attempt both the group together or can attempt one group at one time. The candidates must score at least 50% overall and 40% per paper to qualify for the exam.


Eligibility criteria

The students will be eligible to sit in the IPCC exam if they have cleared their CPT. Secondly, the students who are Commerce graduates with 55% and other graduates with 60% can also sit in the IPCC examination.


Exam pattern

  • According to the ICAI guidance, the exam pattern of 2019 will be subjective consisting of long answer questions
  • It will be an offline exam based on pen and paper.
  • The exam duration will be of 3 hours.
  • Candidates will get the option of English and Hindi medium while registration.
  • There will be no negative marking in the paper.
  • IPCC examination consists of seven papers which are divided into two groups –
  1. Group I (four subjects)
  2. Group II (three subjects)
  • Paper1: Accounting (100 marks)
  • Paper2: Business Laws, Ethics and Communication (100 marks)
  • Paper3: Cost Accounting and Financial Management (100 marks)
  • Paper4: Taxation (100 marks)
  • Paper5: Advanced accounting (100 marks)
  • Paper6: Auditing & Assurance (100 marks)
  • Paper7: Information Technology and Strategic Management (100 marks)

What is GRE Know all details about GRE Exam

Article ship

  • The CA aspirants can start their article ship after clearing their IPCC Group-1. This is compulsory CA training for all the candidates and without this training certificate, they are not allowed to attend the final exam.
  • The students who have joined the CA curriculum via the Direct Entry Scheme can start their article ship without appearing for the CA IPCC exams and would need to complete 9 months of article ship before appearing for the IPCC exam.
  • Apart from the 3 years article ship, the candidates have to complete the three courses as directed by the ICAI. Thus is also compulsory course and without it, the candidate’s CA course will be incomplete. The three courses are;
  • Orientation Programme.
  • ITT – Information Technology Training.
  • General Management and Communication Skills.

Important Notification related with IPCC November 2019

  • The starting date of the application was 16th August 2019.
  • The last date of online submission of form without late fee is 12 Sep 2019
  • The last date of online submission of form with late fee is 15 Sep 2019
  • The admit card for IPCC 2019 will be available on the official website icaiexam.icai.org and it is going to be released at least 14 days before the test. The organization will not send the admit card by post. Candidates have to download it through the website.

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