CPT Full Form: Difference Between CA CPT and CA Foundation (Complete Guide)

Understanding the CPT full form and the difference between CA CPT and CA Foundation helps you see how India’s entry-level Chartered Accountancy exam evolved. CPT stands for Common Proficiency Test. ICAI replaced CA CPT with the CA Foundation exam in 2019 to improve conceptual assessment and industry readiness.

This guide answers key questions, compares both exams, explains syllabus changes, covers exam patterns, fees, eligibility, and highlights why CA Foundation became the new standard.

What Is the Full Form of CPT?

The full form of CPT is Common Proficiency Test. CPT was the earlier entry-level exam for the Chartered Accountancy course in India. ICAI discontinued CPT and introduced the CA Foundation to improve evaluation standards.

Next, you see how CA Foundation replaced CPT.

What Is CA CPT? (IQQI Question)

CA CPT is the earlier, objective-type entry test for the CA course. ICAI used it to assess basic accounting, law and quantitative aptitude. The test carried 200 marks and included negative marking.

You now learn why ICAI replaced CA CPT.

What Is the CA Foundation? (IQQI Question)

CA Foundation is the revised entry-level CA exam that replaced CPT in 2019. ICAI designed it to measure comprehension, application, and conceptual clarity through a mix of subjective and objective papers.

The next section shows core differences.

Difference Between CA CPT and CA Foundation (Explained)

CA Foundation replaced CPT to strengthen evaluation, update syllabus, introduce subjective questions, and build analytical thinking. The table below shows a clear comparison.

Difference Between CA CPT and CA Foundation: Comparison Table

Next, you explore syllabus differences.

CA CPT and CA Foundation Syllabus: Key Differences

The CA Foundation syllabus expanded CPT’s subject scope to include communication skills, reasoning, and commercial knowledge. Below is the subject-wise comparison.

CA CPT vs CA Foundation Syllabus Table

This syllabus change aligns with ICAI’s competency-based learning framework.

Next, see the exam pattern shift.

CA Foundation Exam Pattern (Updated ICAI Structure)

he CA Foundation introduces two levels of assessment: Comprehension & Knowledge and Application. Subject-wise weightage appears below.

CA Foundation Exam Pattern Table

Now you learn about exam fees.

CA Foundation Exam Fees

Next, you see how eligibility applies.

CA CPT and CA Foundation Eligibility Criteria

Eligibility remains consistent across both exams.

• You must complete or appear for Class 12 from a recognized board.

• Class 12 students can register if their board exams fall before the CA Foundation attempt.

• ICAI requires a 4-month study period before the exam.

Example: Register by June 30 to appear for the November attempt.

Next, we review the registration process.

CA Foundation Registration Process

• ICAI conducts exams three times a year: January, May/June, and September.

• Registration closes 4 months before the exam.

• A structured study period is mandatory for every attempt.

Next, we examine passing criteria.

Passing Criteria: CA CPT vs CA Foundation

The CA Foundation criteria ensure deeper subject understanding.

Next, you review the exam pattern differences more deeply.

CA CPT vs CA Foundation Exam Pattern (Detailed)

CA CPT Exam Pattern

• Objective questions

• 200 marks

• 2 sessions of 2 hours each

• Negative marking applied to all questions

• Four subjects focused on entry-level aptitude

CA Foundation Exam Pattern

• Mix of subjective and objective questions

• 400 marks

• Designed to test comprehension and application

• Negative marking only in Papers 3 and 4

• Removes guesswork and rewards conceptual clarity

Next, you explore why ICAI introduced CA Foundation.

Why Did ICAI Replace CPT With CA Foundation?

ICAI replaced CPT because the old structure relied heavily on objective questions that encouraged guesswork. The CA Foundation introduced subjective questions, enriched syllabus content, and analytical assessment to match modern financial industry needs.

Next, FAQs answer common doubts.

FAQs on CPT Full Form and CA Foundation

1. What is the full form of CPT?

CPT stands for Common Proficiency Test.

2. What is CA CPT?

CA CPT is the discontinued entry-level CA exam that assessed basic accounting, law and quantitative skills through objective questions.

3. What is the CA Foundation?

CA Foundation is the new ICAI entry-level CA exam that replaced CPT in 2019.

4. How is the CA Foundation different from CA CPT?

CA Foundation uses subjective questions, carries 400 marks, has updated subjects, and is held three times a year.

5. Who is eligible for the CA Foundation?

Students who completed or appeared for Class 12 can register for CA Foundation.

6. What subjects are covered in the CA Foundation?

Accounting, Business Law, Communication, Maths, Reasoning, Economics, and Commercial Knowledge.

7. How often is the CA Foundation exam conducted?

Three times yearly: January, May/June, and September.

8. What are the passing criteria for the CA Foundation?

A minimum of 40% per paper and 55% in aggregate.

9. Can CPT students switch to CA Foundation?

Yes. ICAI transitioned all CPT students to the CA Foundation structure.

10. What is the role of the CA Foundation in the CA journey?

It builds conceptual clarity and serves as the first qualifying step toward CA Intermediate.