(b) A candidate who is already registered for Professional Education-I Course with Board of Studies of ICAI and switched over to CPT course on or before 1st October 2009 will also be eligible to appear in December CPT.

Requirement for Passing the Common Proficiency Test

A candidate shall ordinarily be declared to have passed the Common Proficiency Test if he obtains at one sitting a minimum of 50 percent marks in the aggregate of all the four subjects/sections comprised in CPT (Examination), subject to the principle of negative marking.

It is clarified that there is no requirement of securing minimum passing marks in a subject/section of CPT examination.

There will be negative marking for each wrong answer. 1/4 (One Fourth) mark will be deducted for each wrong answer. Please note that multiple darkened circles for a question will also be treated as wrong answer.

Any fraction of mark in aggregate will be rounded off to the next full mark. It is clarified that there is no provision for improvement of result CPT examination in the Chartered Accountants Regulations, 1988.

Therefore, such students who have once passed the CPT examination are not eligible to apply/appear afresh/again in the CPT examination.