This book offers the aspirants an easy, readable study guide, streamlined to aid preparation, and outlining all areas tested in the Common Proficiency Test (CPT) of the Institute of Chartered Accountants of India (ICAI). Special Features: * Mock tests included in the latest edition * List of Bare acts for easy reference * Over 1400 multiple-choice questions that specify the estimated time required to solve the problem, allowing students to plan their practice schedule effectively * Examples and illustrations have been provided to help candidates understand and retain concepts * Innovative tabular