CA CPT and CA Foundation, What Is the Difference?
CA Foundation is the updated entry-level exam for CA certification, replacing the older CA CPT. Both assess foundational accounting knowledge. Check difference between CA CPT and CA Foundation.
Mridula Sharma17 Oct, 2024
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CPT and CA Foundation: The Chartered Accountancy (CA) Foundation course has replaced the Common Proficiency Test (CPT) as the entry-level examination for aspiring Chartered Accountants in India, introduced by the Institute of Chartered Accountants of India (ICAI). Unlike the CPT, which was phased out in 2019, the CA Foundation course aims to assess the proficiency of entry-level CA aspirants.
It's conducted thrice a year, in January, May-June, and September. The CA Foundation syllabus is broader than the CPT, reflecting changes in the economic landscape and financial practices. This updated curriculum better equips students to navigate evolving financial trends and offers them brighter prospects in their CA journey. Let's delve into a detailed comparison between CA CPT and CA Foundation to understand the differences comprehensively.CA CPT and CA Foundation Exam
The Chartered Accountancy (CA) Foundation course is the updated version of the Common Proficiency Test (CPT), introduced by the Institute of Chartered Accountants of India (ICAI). This course aims to assess the skills of aspiring CA candidates and features exams held thrice a year, in January, May-June, and September. Before 2019, the CPT was the entry-level exam for CA students. It has now been replaced by the CA Foundation exam. Compared to the CPT, the CA Foundation course covers a broader range of topics and offers greater opportunities for students. The updated syllabus and exam format reflect the current economic landscape, helping students stay informed about evolving financial trends.CA CPT and CA Foundation Highlights
Moving from CA CPT to CA Foundation was a big change. It happened because the education system and the way CA candidates were assessed needed improvement. The table below shows important highlights and differences between CA CPT and CA Foundation.| 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 (Section B of Paper 2 in English only) |
| Syllabus/Scheme | Old | New |
| Total Marks | 200 | 400 |
| 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) | Thrice a year (January, May and September) |
| Registration Fee | INR 1000 | INR 9000 |
Difference Between CA CPT and CA Foundation Course
The Chartered Accountancy (CA) course opens up a world of exciting career prospects for those who successfully complete the certification. CAs are highly sought after both in India and abroad, and it's crucial to adapt the course structure to meet the evolving demands of the financial industry. The CA Foundation course and the CPT course serve as the entry-level examinations for CA certification. Let's delve into their similarities and differences in more detail.CA CPT and CA Foundation Eligibility Criteria
To be eligible for both the CA CPT and CA Foundation exams, candidates must meet certain criteria. They need to have completed their Class 12 board examination from a recognized board. This means they should have either appeared for or passed the Class 12 exam or its equivalent. Even students currently in Class 12 can register for the CA Foundation exam if their board exams are scheduled for October-November, as the Foundation exam is held in June. Check below points for more details on CA Foundation Eligibility Criteria : Registration Process:- The CA Foundation exam is conducted thrice a year, in January, May-June, and September.
- Students need to register for the exam four months before the exam date.
- There's a mandatory study period of four months before the exam.
- For example, if someone wants to appear for the November 2024 exams, they must register by June 30, 2024.
CA CPT and CA Foundation Syllabus
The CA Foundation and CA CPT exams have distinct syllabi focusing on different subjects. CA Foundation Syllabus:- The syllabus includes Business Law and Business Correspondence, Principles and Practices of Accounting, Business Mathematics and Logical Reasoning, and Business Economics and Commercial Knowledge.
- Subjective questions are based on Principles of Accounting and Business Law, while objective questions are asked in the other two subjects.
- The CA CPT syllabus covered Accounting, Mercantile Laws, Quantitative Aptitude, and General Economics.
- Questions were objective in nature, with penalties for wrong answers.
| CA CPT and CA Foundation: Syllabus | |
| 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 |
CA CPT and CA Foundation Exam Pattern
The difference between the CA CPT and CA Foundation exams lies in their question paper patterns. While the CA CPT exam follows an objective question paper format, the CA Foundation exam features subjective type questions. The rationale behind this shift, as outlined in the ICAI President's report, is to streamline the identification of highly qualified candidates right from the initial stage. This is achieved by removing the element of guesswork, thus minimizing vulnerabilities in the examination process. Moreover, check the below important points on CA CPT and CA Foundation Exam Pattern : CA CPT Exam:- The CA CPT exam serves as an entry-level test for the CA course.
- It typically covers four important subjects.
- The exam is divided into two sessions, each lasting two hours.
- Questions in the CA CPT question paper are of objective type.
- Negative marking is applied for wrong answers, encouraging accuracy in responses.
- The CA Foundation exam replaces the CA CPT as an entry-level examination.
- It includes subjective type questions, providing a more comprehensive assessment of candidates' understanding.
- The introduction of subjective questions aims to facilitate the early identification of highly capable candidates.
- By eliminating guesswork, the exam process becomes more robust and reliable.
| CA Foundation Exam Pattern | |||
| Paper | Subject | Level I: Comprehension & Knowledge | Level II: Application |
| 1 | Principles and Practice of Accounting | 5%-20% | 80%-95% |
| 2A | Business Laws | 50%-65% | 35%-50% |
| 2B | Business Correspondence and Reporting | 100% | - |
| 3 | Business Mathematics and Logical Reasoning & Statistics | - | 100% |
| 4I | Business Economics | 40%-50% | 50%-60% |
| 4II | Business and Commercial Knowledge | 100% | - |
CA CPT and CA Foundation Exam Fees
The registration and examination fee for the CPT exam used to be INR 1,000. However, for the CA Foundation exam, it's slightly higher at INR 1,500. Below are the details of the CA Foundation exam fees based on different categories:| CA Foundation Exam Fees | |
| Category | Fee |
| Indian Centre(s) | INR 1,500 |
| Overseas Centre(s) | USD 325 |
| Overseas Centre(s) - Kathmandu (Nepal) | INR 2,200 |
CPT and CA Foundation FAQs
Is CPT and CA Foundation the same?
Yes, CPT and CA Foundation are essentially the same exams but with different names. CPT used to be the entrance examination for the CA course, and its name was changed to the CA Foundation by the Institute of Chartered Accountants of India (ICAI). Also, for more detailed information on the Difference Between CA CPT and CA Foundation, check the above article.
Is CPT also known as Foundation?
Yes, CPT, also known as the Common Proficiency Test, was the initial level of Chartered Accountancy exams in India. However, it's now called the CA Foundation under ICAI's revised scheme. Also, for more detailed information on the Difference Between CA CPT and CA Foundation, check the above article.
Was CPT easier than the CA Foundation?
Both the CPT and CA Foundation require dedicated study and preparation. The difficulty level varies for each individual. However, in general, many find the CA Foundation to be more challenging than CPT due to its broader syllabus and more subjective questions. Also, for more detailed information on the Difference Between CA CPT and CA Foundation, check the above article.
When was CPT changed to CA Foundation?
The transition from CPT to CA Foundation happened on July 1, 2017. Any student registering for the CA course on or after this date is enrolled under the new CA Foundation course. Also, for more detailed information on the Difference Between CA CPT and CA Foundation, check the above article.
Which stage of CA is the hardest?
The final stage of the CA journey, known as the "CA Final Exam," is often considered the toughest. It requires a high level of knowledge across various subjects like auditing, tax laws, financial reporting, and strategic management. Also, for details on the Difference Between CA CPT and CA Foundation, check the above article.
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