Difference Between CA CPT and CA Foundation 

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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.  

Foundation

CA  Since 2019, the ICAI has conducted the CA Foundation exam for CA aspirants as the entry-level examination to CA courses. 

CPT  Common Proficiency Test, or CPT, was the first level that CA aspirants had to clear to pursue a CA course from the ICAI. 

Overview

CA  After completing Class XII exams, candidates can register for the examination. Studying thoroughly for four months before taking the exam is mandatory. 

CPT  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. 

Eligibility Criteria

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. 

Syllabus

CA  The CA foundation course questions are subjective, whereas those on the CPT are objective. Based on the subjective nature of the CA foundation exam 

CPT  The CPT examination generally comprises four important subjects for entry-level admission to the CA program. Testing takes place in two two-hour sessions. 

Examination Pattern

CA  Whereas, the cost of the CA foundation course is INR 9800 for Indian students and USD 780 for international students. 

CPT  The CPT test costs INR 1000 in total, including registration and examination fees. 

Fee

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