- 10 topic tests for India Post PO & RMS Accountant exam, one topic at a time
- Every answer explained in full
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PO & RMS Accountant examination at a glance
| Paper | What it covers | Marks | Duration | Books |
|---|---|---|---|---|
| Paper I | FRs and SRs, joining time, leave, pension, GPF and NPS, allowances, GDS service rules | 100 | 3 hours | Permitted |
| Paper II | Financial Hand Book Vols I and II, schedule of financial powers, SAP finance and payroll | 100 | 3 hours | Permitted |
That paper also draws on the Postal Manual chapters and on procurement. Each paper is one-third theory (30 marks) and two-thirds practical (70 marks). Qualifying marks are 45 per cent in each paper and 50 per cent in aggregate for OC candidates, and 38 per cent and 43 per cent for SC, ST and — since the Personnel Division letter of 28 April 2026 — PwBD candidates. An official scoring at least 60 per cent in a paper is exempted from that paper in the next two examinations.
Dates and windows
| What | When | Status |
|---|---|---|
| A common all-India exam date | Not set — circles schedule it, under the instructions of 02.12.2022 | Awaited |
| Odisha Circle notification | Issued 08.09.2026 | Confirmed |
| Applications at divisional office (Odisha) | 01.10.2026 | Confirmed |
| Applications at circle office (Odisha) | 07.10.2026 | Confirmed |
| Admit cards (Odisha) | From 26.10.2026 | Confirmed |
| Examination (Odisha Circle) | Sunday 01.11.2026 | Confirmed |
| Result of the examination held 26.04.2026 | Declared 9 September 2026 | Past |
| Maharashtra Circle recommendations (exam of 08.03.2026) | Published 17 September 2026 | Past |
Every row below the first is Odisha Circle’s own schedule. Other circles have run the same examination on different days — Maharashtra on 08.03.2026 and a further sitting on 26.04.2026 — so read your own circle’s notification for your dates.
What this means for your preparation
This is an open-book, mostly practical examination run by your own circle rather than by the Directorate, and the qualifying figures for PwBD candidates moved in April 2026. Each of those three facts changes something about how you should be working.
Both papers are with books, so index rather than memorise
Both papers are sat with books, three hours each, and two-thirds of each paper is practical — 70 of the 100 marks. That combination decides the method. You are being timed on finding a provision and applying it, not on reciting it, so the work is tabbing the Financial Hand Book volumes, the Postal Manual chapters and the FRs and SRs until you can reach any rule in seconds, then working practical sums against a clock.
The 60 per cent exemption is worth aiming at
An official who secures at least 60 per cent in a paper is exempted from that paper in the next two examinations. Qualifying needs only 45 per cent in a paper and 50 per cent in aggregate, so the distance between passing a paper and banking it is fifteen marks. If there is any chance you will sit again, pushing your stronger paper past 60 buys you more than spreading effort evenly across both.
Paper I and Paper II reward two different shelves
Paper I sits on the general rules: FRs and SRs, joining time, leave, pension, GPF and the New Pension Scheme, and the allowances. Paper II is departmental — the Financial Hand Book volumes, Postal Manual chapters, the schedule of financial powers, SAP finance and payroll, and procurement. Since books are allowed in both, build two separate tabbed sets rather than one, because you will be reaching into different volumes under time pressure.
Watch your circle, not a national date
There is no common all-India date. The 2026 calendar of examinations leaves this exam to circles under the instructions of 02.12.2022, and circles have in fact run it on different days: Maharashtra on 08.03.2026, a further sitting on 26.04.2026, and Odisha now notified for 01.11.2026. Your notification, application deadline and admit card all come from your own circle office.
The PwBD qualifying marks changed in April 2026
A Personnel Division letter of 28 April 2026 moved PwBD candidates onto the SC and ST standard — 38 per cent in each paper and 43 per cent in aggregate, in place of 45 and 50. If you are a PwBD candidate who has previously missed by a few marks, the bar you are now working to is lower, and the Odisha Circle notification of 08.09.2026 already prints the revised figures.
Common questions
Frequently asked questions
Who can sit the PO & RMS Accountant examination?
Postal Assistants and Sorting Assistants with at least three years of continuous service, holding permanent or quasi-permanent status and a good service record for the last three years. Those are the conditions in Odisha Circle’s notification of 08.09.2026, which also excludes PA (SBCO), PA (CO/RO) and LSG officials from applying.
Are books allowed in the examination?
Yes, both papers are conducted with books. Each carries 100 marks over three hours and is set one-third theory (30 marks) and two-thirds practical (70 marks). That structure comes from the pattern the Department circulated under letter No. X-8/2/2022-SPN-II dated 18.04.2023, and the Odisha Circle notification of 08.09.2026 repeats it.
What marks do I need to qualify?
OC candidates need 45 per cent in each paper and 50 per cent in aggregate. SC and ST candidates need 38 per cent in each paper and 43 per cent in aggregate. Since a Personnel Division letter of 28 April 2026, PwBD candidates qualify at the same 38 and 43 figures instead of the 45 and 50 that applied to them before.
If I pass one paper but not the other, must I sit both again?
Not necessarily, but a pass alone does not carry an exemption. An official securing at least 60 per cent in a particular paper is exempted from that paper in the next two examinations. A score between the 45 per cent pass mark and 60 per cent leaves you sitting the paper again, so 60 is the number that actually banks it.
When is the 2026 examination?
There is no single national date. The 2026 calendar of examinations, F. No. DE-12/05/2025-DE-DOP dated 30.12.2025, leaves this exam to circles under instructions already issued on 02.12.2022. Odisha Circle has notified Sunday 01.11.2026, with applications due at divisional offices by 01.10.2026 and at the circle office by 07.10.2026.
Where are the results published?
Circle by circle, as files hosted on the CEPT utilities portal rather than on one national page. The result of the examination held on 26.04.2026 was declared on 9 September 2026, and Maharashtra Circle published its list of provisionally recommended candidates for the 08.03.2026 examination on 17 September 2026.
