Checked 29 October 2026. The scheme, pass mark, chances and increment rule are as stated on the CAG exam page on this date; the syllabus is the revised CPD syllabus with the 2021 C-6 revision. Sitting dates come from the Exam Wing letters named beside them. The next sitting (Exam-2 of 2026) had not been notified when we checked, so no date for it is printed here.
The short answer: the CPD examination is a set of three computer-based multiple-choice tests (CPD I, II and III) that the CAG has run since 2013 for SAS-passed Gazetted Group 'B' officers of Audit and A&E offices. Each test has two papers of 2 hours and 100 marks, you need 50% in each paper, you get six chances per test, and each test you qualify brings one advance increment. Sr. AOs may take CPD I straight away; AAOs, including AAOs (Regular Temporary), after four years' continuous service in the grade. CPD II opens four years after you qualify CPD I, and CPD III three years after CPD II.
Independent study site, not affiliated with CAG. ProSyllabus is not part of the Comptroller and Auditor General of India or the IA&AD. Every rule below names the CAG page, syllabus or circular it comes from; your field office is responsible for checking eligibility and data; the ERO validates registration and the HoD approves candidature. The study plan near the end is our own advice and is labelled as such.
CAG CPD examination page, revised CPD syllabus and CAG exam FAQ, read on 29 October 2026.
What the CPD scheme is
CAG's examination page explains that, in view of the increasing changes in the nature of audit, SAS-passed Gazetted Group 'B' officers are to be kept abreast of the latest developments in auditing and tested periodically on basic as well as advanced topics. The tool for this is the Continuous Professional Development scheme, introduced with effect from the year 2013 as a Computer Based Test in Multiple Choice Question mode.
The scheme has three tests, CPD I, CPD II and CPD III, and they are open to SAS-passed Gazetted Group 'B' officials from both Audit and Accounts & Entitlement (A&E) offices. The page also says that no departmental training is imparted to eligible candidates for the CPD tests. The syllabus names the standards, guidelines and books to read for each paper.
Each CPD test is called a stage in the syllabus. Stage I is CPD I, Stage II is CPD II and Stage III is CPD III. The revised syllabus gives every paper the same frame: 2 hours and a maximum of 100 marks.
| Test (stage) | Paper | Title in the revised syllabus | Time and marks |
|---|---|---|---|
| CPD I (Stage I) | C-1 | Financial Management | 2 hours, 100 marks |
| CPD I (Stage I) | C-2 | Accounting and Auditing Principles & Standards | 2 hours, 100 marks |
| CPD II (Stage II) | C-3 | Public Finance | 2 hours, 100 marks |
| CPD II (Stage II) | C-4 | General Principles of Economics | 2 hours, 100 marks |
| CPD III (Stage III) | C-5 | General Studies & Current Economic Developments | 2 hours, 100 marks |
| CPD III (Stage III) | C-6 | Information Systems Audit (syllabus revised from Examination-I of 2021) | 2 hours, 100 marks |
Where other pages get this wrong
C-4 is "General Principles of Economics", a CPD II paper.
Commonly published instead: A blog we found calls C-4 "Auditing Methods & Techniques". That title is not in CAG's revised CPD syllabus.
The revised syllabus lists C-4 under the Stage II examination with nine numbered items: (1) basic concepts, (2) demand and supply, (3) consumer theory, (4) production and costs, (5) types of markets, (6) definitions and characteristics of different types of markets, (7) basics: classical and neo-classical trade theories, (8) instruments of trade policy and (9) international financial system.
Who can sit CPD I, II and III
The eligibility rules are short, and all three are on the CAG examination page. The clock for CPD II and CPD III starts when you qualify the earlier test, not when you first sit it.
| Test | Who may sit | Source |
|---|---|---|
| CPD I | All Sr. AOs. AAOs, including AAOs (Regular Temporary), after completing four years' continuous service in the grade. | CAG exam page |
| CPD II | A Sr. AO or AAO, after four years have elapsed from qualifying CPD I. | CAG exam page |
| CPD III (the third and final test) | A Sr. AO or AAO, after three years have elapsed from qualifying CPD II. | CAG exam page |
Our sums from the CAG exam page, assuming each test is qualified at the first sitting after you become eligible. A later qualifying sitting moves every later bar to the right. Your HoD and ERO confirm the dates in your service record.
Two practical consequences follow. First, an AAO who qualifies CPD I in the first eligible sitting still waits four years for CPD II, so there is no gain in sitting CPD II papers early; there is no route to them. Second, because the gaps run from qualifying, a paper left pending in CPD I delays CPD II as well. Our advice follows from that: the four-year interval for CPD II starts only when CPD I is qualified, so clearing both CPD I papers early brings CPD II forward.
Papers, pass mark, exemption and the six chances
The CAG page sets the pass rule per paper, not on the aggregate: the minimum required for passing a CPD test is 50% in each paper. A candidate who scores 50% or more in any paper is treated as "passed" in that paper and "exempt" from future appearance in it. In practice this means you can clear C-1 in one sitting and C-2 in the next, and you only re-sit the paper you still need.
Every eligible candidate gets six chances each for qualifying CPD I, CPD II and CPD III. Count them carefully: the Exam Wing letter of 1 June 2026, which covers the SAS, RA, IE and CPD examinations together, says a candidate's chance is counted once she or he registers, and there is no scope for withdrawal. A registration you later regret still costs a chance.
| Rule | What CAG says | Where |
|---|---|---|
| Pass mark | 50% in each paper of the CPD test | CAG exam page |
| Exemption | A paper scored at 50% or above is "passed" and "exempt" from future appearance | CAG exam page |
| Chances | Six chances each for CPD I, CPD II and CPD III | CAG exam page |
| When a chance is counted | Once the candidate registers; no scope for withdrawal | Exam Wing letter No. 478 of 01.06.2026 |
| Training | No departmental training is imparted for the CPD tests | CAG exam page |
| Mode | Computer Based Test in Multiple Choice Question mode, since 2013 | CAG exam page |
Negative marking: 0.25 marks for each wrong answer
Negative marking in CPD has a history, which is why older notes disagree. CAG's Examination Section Circular No. 14 of 2016 (4 November 2016) recalls that an Exam Wing circular of 31 July 2013 had removed negative marking from the CPD-I examination, and then records the Competent Authority's decision to introduce negative marking for CPD examinations "to the extent of 0.25 marks (25%) for each wrong answer to reduce the guesswork", from the CPD (Main) Examination 2017. It still applies: CAG's current exam FAQ says "As of now 0.25 marks would be deducted for each wrong answer for Departmental Examinations held in CBT mode."
So the arithmetic is: marks for right answers, minus a quarter mark for each wrong one. The saved CAG texts do not say how a question left unanswered is treated; our score check, our table and our mocks count it as zero. The check below and the table after it show what that does to a score on a 100-mark paper.
CPD paper score check: what 0.25 per wrong answer does to your marks
Enter how many questions you answered right and wrong in a mock. The check deducts 0.25 marks for each wrong answer, as CAG's exam FAQ says, and compares the result with the 50% pass mark. CAG does not publish the number of questions in a CPD paper, so this assumes 1 mark per question out of 100, which is the format of our mocks.
Our arithmetic, not a CAG tool. The table below gives the same sums for a few cases.
| Right answers | Wrong answers | Left blank | Marks after deduction | Paper passed (50 or more)? |
|---|---|---|---|---|
| 50 | 0 | 50 | 50.00 | Yes |
| 55 | 20 | 25 | 50.00 | Yes |
| 60 | 40 | 0 | 50.00 | Yes |
| 52 | 10 | 38 | 49.50 | No |
| 58 | 36 | 6 | 49.00 | No |
| 65 | 35 | 0 | 56.25 | Yes |
| 70 | 30 | 0 | 62.50 | Yes |
Read the table this way. 50 right and nothing wrong passes at exactly 50. So do 55 right with 20 wrong, and 60 right with 40 wrong: each block of four wrong answers costs one mark. But 52 right with 10 wrong falls to 49.50 and misses. Our reading: near the pass mark, accuracy matters more than the number attempted.
Should you guess?
Assume four options per question, which is what our mocks use; the saved CAG sources do not state the number of options per question. A blind guess is right one time in four, so on average it earns 0.25 of a mark and loses 0.75 × 0.25 = 0.1875, a small net gain of 0.0625 per question. If you can rule out two options, the average becomes 0.5 − 0.5 × 0.25 = 0.375 per question. On these assumptions, ruling out options before answering raises the expected marks of an answer. This is our arithmetic, not a CAG instruction.
The benefit: one advance increment per CPD test
CAG's page states the benefit plainly. A candidate who qualifies each CPD test is granted one advance increment in the respective scale, with effect from the first of the month in which the examination is held. The advance increment is sanctioned by the respective Head of Department, who in turn obtains the Headquarters' ex post facto approval.
How the increment works, step by step (from the CAG exam page)
- You qualify a CPD test, which means passing both of its papers, at 50% or more in each.
- The increment takes effect from the first of the month in which the examination was held, not from the result date.
- Your Head of Department sanctions it, then obtains Headquarters' approval ex post facto.
- Each of CPD I, CPD II and CPD III carries one advance increment, so the scheme offers three in all.
For example, if you clear the last paper of CPD I in a sitting held in June, the increment runs from 1 June of that year. Ask your Administration section how it is reflected in your pay fixation.
How often the CPD examination is held, and when
The CPD tests now run twice a year, alongside the SAS, RA and IE examinations, as Examination-1 (recently May or June) and Examination-2 (recently late January to early February). In 2016 the circulars still spoke of a single "Annual" SAS/RA/IE/CPD-I examination, held in August. These are the recent sittings on record:
| Sitting | Held | CPD papers | Source |
|---|---|---|---|
| Examination-1 of 2025 | 20 to 26 May 2025 | C-1, C-3 and C-5 on 20 May (afternoon, 2 PM to 4 PM); C-2, C-4 and C-6 on 23 May (forenoon, 10.30 AM to 12.30 PM) | Exam Wing letter No. 165 of 30.04.2025 |
| Examination-2 of 2025 | 28 January to 01 February 2026 | Result of CPD and RAE declared on 27 February 2026 | Exam Wing letter No. 174 of 27.02.2026 |
| Examination-1 of 2026 | 22 to 27 June 2026 | C-2, C-4 and C-6 on 22 June; C-1, C-3 and C-5 on 25 June (afternoon, 3 PM to 5 PM) | Exam Wing letter No. 478 of 01.06.2026 |
| Examination-1 of 2026: registration | Open 04.06.2026 to 10.06.2026 | HoD, ERO and candidate activities all within this window | Exam Wing Circular No. 7 of 2026 |
| Examination-2 of 2026 | Not notified when we checked (29 October 2026) | Watch the Exam Wing Circulars page | CAG Exam Wing Circulars |
Notice that the two CPD I papers sit on different days in both recent date sheets. In June 2026 C-2 came first and C-1 three days later; in May 2025 the order was the other way round. Plan your last fortnight so that you are not revising both papers the night before the first one.
How registration works
Registration is managed through your office. The Exam Wing letter No. 478 of 1 June 2026 sets out the steps. The Head of Department nominates a Group Officer as Examination Registration Officer (ERO). The ERO enters the basic data from the service book in Part I of the registration form; a fresh candidate then completes Part II (the examination details), while an existing candidate fills Part II after the ERO activates it. The ERO verifies and validates the form, and the HoD approves the candidature.
| Point | What the 2026 letters say | Source |
|---|---|---|
| Window | For Exam-1 of 2026 registration was open from 04.06.2026 to 10.06.2026, and all HoD, ERO and candidate activities had to be completed within it | Circular No. 7 of 2026 |
| Responsibility | The onus of correctness of eligibility and data is completely on the field offices | Letter No. 478 of 01.06.2026 |
| Officers on deputation | Within the department, apply through the parent office, under intimation to the borrowing office's Administration section | Letter No. 478 of 01.06.2026 |
| Test city | 28 test-centre cities; candidates are permitted to appear only in their city of present posting or the city designated by the Exam Wing; candidates appearing at a city other than their station of posting "may be treated as on tour on official duty" and are entitled to TA/DA as admissible | Letter No. 478 of 01.06.2026 |
| Contact | Communications with the Exam Wing go to sacexam@cag.gov.in | Letter No. 478 of 01.06.2026 |
| Results | Field offices download the result with the ERO or HoD login | Letter No. 174 of 27.02.2026 |
The windows are short. In 2026 the gap between the registration circular and the first paper was under three weeks, so tell your ERO early that you intend to sit, and check that your service-book data are right before the window opens.
The syllabus of each CPD paper
All six papers in one place, condensed from CAG's revised CPD syllabus and the 2021 C-6 revision. The syllabus names its own suggested reading for each paper; for C-2 it simply says "Standards and Guidelines issued by the authorities concerned".
| Paper | What the syllabus lists |
|---|---|
| C-1 Financial Management (CPD I) | Seven units: analysis of financial statements (ratio, funds flow and cash flow analysis); concepts of value and return; investment decisions and capital budgeting; financial planning and capital structure; sources of finance (markets, debentures, loan syndication, book building, venture capital, mutual funds, factoring, commercial paper, securitisation, GDRs, derivatives, leasing versus hire purchase); international financial management (forex market, exchange risk, modes of payment); public procurement, including the Indian Contract Act, 1872 and the Arbitration & Conciliation Act, 1996 |
| C-2 Accounting and Auditing Principles & Standards (CPD I) | Provisions of CAG's Auditing Standards 2017; International Auditing Standards issued by IFAC; Ind AS notified by the Ministry of Corporate Affairs; IGAS issued by GASAB; IPSAS issued by IPSASB; Guidelines on Data Analytics issued by CAG |
| C-3 Public Finance (CPD II) | Public financial management (including the latest Finance Commission recommendations and implementation "as available on 1st April of the previous year", the Union Budget and the FRBM Act, 2003); public expenditure; public revenue and canons of taxation; problems of equity; public debt; economic development and planning |
| C-4 General Principles of Economics (CPD II) | Basic concepts, demand and supply, consumer theory, production and costs, types of markets; classical and neo-classical trade theories, instruments of trade policy, the international financial system |
| C-5 General Studies & Current Economic Developments (CPD III) | The Indian economy and planning; social and economic exclusion, good governance and accountability; environment; India's economic interaction with the world (IMF, World Bank, WTO, WIPO); science and technology including intellectual property; the Sustainable Development Goals |
| C-6 Information Systems Audit (CPD III) | IS acquisition, development and implementation; governance and management of IS (COBIT, ISO 27000 and ISO 38500, the IT Act 2000, the Aadhaar Act, Digital India); the IS audit process, including CAG's 2020 Standing Order on auditing in an IT environment and data analytics; protection of information assets |
How many questions are in a CPD paper?
CAG does not publish it. The syllabus gives only the time (2 hours) and the maximum marks (100) for each paper, and the exam FAQ gives the 0.25 deduction. Our own mocks use 100 questions of 1 mark each in 2 hours with the 0.25 deduction; that is our format, chosen to match the published time and marks, not a statement about CAG's paper.
A 12-week plan for CPD I (our advice)
The plan assumes you sit CPD I alongside a full-time job, with about eight to ten hours a week. It runs C-2 and C-1 side by side from the first week: C-2 because its six syllabus headings each cover a set of standards or guidelines, and C-1 because its numerical units need steady practice. Adjust the weeks to your own sitting once it is notified.
| Weeks | C-2 Accounting and Auditing Principles & Standards | C-1 Financial Management |
|---|---|---|
| 1 to 2 | CAG's Auditing Standards 2017: Chapter 1 (basic postulates) and Chapter 2 (general standards) | Units 1 and 2: ratio, funds flow and cash flow analysis; present value, annuities, rate of return |
| 3 to 4 | CAG AS 2017, Chapter 3 (Specific Standards); the international auditing standards | Unit 3: capital budgeting methods and capital rationing |
| 5 to 6 | IGAS 1 to 4, the four standards GASAB lists as notified by the Government of India | Unit 4: capital requirements, working capital, capital structure |
| 7 to 8 | Ind AS notified by the Ministry of Corporate Affairs: definitions and recognition rules | Unit 5: sources of finance and new instruments |
| 9 | IPSAS issued by IPSASB, including which newer IPSAS superseded which older one | Unit 6: forex, exchange risk, letters of credit |
| 10 | Guidelines on Data Analytics issued by CAG | Unit 7: principles and methods of public procurement, transparency and professionalism, penalties and debarment; Indian Contract Act, 1872; Arbitration & Conciliation Act, 1996 |
| 11 to 12 | Two timed 2-hour mocks, then revise every wrong answer at its source paragraph | Two timed 2-hour mocks, then redo every wrong calculation without help |
For C-2, our C-2 guide walks through the six syllabus headings and what the official texts say under each. Our study material is in plain text links here, with prices on the product pages: the C-2 revision kit, the C-2 mock test (two full mocks of 100 questions in 2 hours, with 4 questions free to try first), the C-1 revision kit, the C-1 mock test, and the CPD-I practice bundle that groups them. Our questions are our own, written from the official texts; they are not CAG's questions.
What CAG does not publish
Not in the CAG documents we read
- The number of questions in a CPD paper, or how marks are spread across the units of a paper.
- A fee for the CPD examination (registration runs through the office).
- Pass rates or candidate numbers: results go to field offices through the ERO or HoD login.
- The date of Examination-2 of 2026 (not notified when we checked on 29 October 2026).
- A sample CPD question paper: the CAG Mumbai office page lists a "CPD 1 Sample Question Paper" but links no file.
Frequently asked questions
What is the CAG CPD exam?
The Continuous Professional Development examination is a scheme of three computer-based multiple-choice tests, CPD I, II and III, introduced by the CAG with effect from 2013 for SAS-passed Gazetted Group B officers of Audit and A&E offices, to keep them up to date in auditing.
Who is eligible for CPD I?
All Sr. AOs. AAOs, including AAOs (Regular Temporary), become eligible after four years' continuous service in the grade, according to the CAG examination page.
When can I take CPD II and CPD III?
CPD II four years after qualifying CPD I, and CPD III three years after qualifying CPD II. Both gaps run from qualifying the earlier test, not from first sitting it.
What are the papers in CPD I?
C-1 Financial Management and C-2 Accounting and Auditing Principles & Standards, each of 2 hours and 100 marks.
What is the pass mark in the CPD exam?
50% in each paper. A paper scored at 50% or more is treated as passed and exempt, so you only re-sit the paper you still need.
How many chances do I get?
Six chances each for CPD I, CPD II and CPD III. The Exam Wing's June 2026 letter says a chance is counted once you register, with no scope for withdrawal.
Is there negative marking in the CPD exam?
Yes. Circular No. 14 of 2016 introduced a deduction of 0.25 marks for each wrong answer from the CPD (Main) Examination 2017, and CAG's exam FAQ says 0.25 marks are deducted for each wrong answer in departmental examinations held in CBT mode.
What is the benefit of passing a CPD test?
One advance increment in your scale for each CPD test qualified, from the first of the month in which the examination is held. Your Head of Department sanctions it and obtains Headquarters' ex post facto approval.
How many questions are there in each CPD paper?
CAG does not publish the number. It gives 2 hours and 100 marks per paper. Our mocks use 100 one-mark questions, which is our format.
How often is the CPD exam held?
Twice a year in recent years: Examination-1 in May or June (20 to 26 May 2025; 22 to 27 June 2026) and Examination-2 in late January to early February (28 January to 01 February 2026 for Exam-2 of 2025). The next sitting had not been notified when we checked.
How do I register?
Through your office. The ERO fills Part I of the online form from your service book, you complete Part II, the ERO validates it and the HoD approves your candidature, all inside the registration window, which was 4 to 10 June 2026 for Exam-1 of 2026.
More in this series
Sources
- official — CAG: Continuous Professional Development Examination page (about the exam, chances, pass mark, advance increment, eligibility)
- official — CAG: Revised Syllabus of Continuous Professional Development Examinations, Stage I to III (PDF)
- official — CAG Examination Wing Circular No. 01 of 2021 (9 February 2021): revised syllabus of C-6, Information Systems Audit, from Examination-I of 2021 (PDF)
- official — CAG: Exam FAQs ("As of now 0.25 marks would be deducted for each wrong answer" in departmental CBT exams)
- official — CAG: Exam Wing Circulars, current list and archive (Circular No. 14 of 2016 of 04.11.2016 on negative marking in CPD; letter No. 478 of 01.06.2026 with the date sheet of Exam-1 of 2026)
- official — CAG Exam Wing letter No. 165 of 30.04.2025: date sheet of SAS/RA/IE/CPD-I, II and III Examination-1 of 2025 (PDF)
- official — CAG Exam Wing Circular No. 7 of 2026 (04.06.2026): registration for Examination-1 of 2026 open from 04.06.2026 to 10.06.2026 (PDF)
- official — CAG Exam Wing letter No. 174 of 27.02.2026: result of CPD and RAE Exam-2 of 2025, held 28 January to 01 February 2026 (PDF)
official = a document published by the conducting body. reported = a news or coaching site we could not check against an original. Where sources disagree this page says so rather than picking one.




