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All CSS past papers

CSS past papers

CSS Accountancy and Auditing Paper I Past Papers

11 CSS Accountancy and Auditing Paper I papers from 2016 to 2026, as text, each with its instructions, questions and marks as FPSC printed them.

Papers by year

About the paper

CSS Accountancy and Auditing Paper I is an optional paper in Group I of the CSS written exam, worth 100 marks. The 2026 paper allowed 3 hours. The 11 papers here, 2016 to 2026, set 77 questions between them.

Topics in the syllabus

  • Fundamental Accounting Principles, Concepts, Assumptions and Conventions
  • Accounting Cycle/Process and Financial Statements
  • Attributes, and Significance of Accounting Information
  • Accounting for common Legal Forms of a Business
  • Accounting for Associations Not-for-profit, and for Public Sector
  • Accounting for Non-current Tangible Assets
  • Fundamental and Technical Analysis of various Forms of Organizations
  • Fundamental Cost Accounting Principles and Concepts
  • Accounting for Material, Labour and Factory Overheads (FOH)
  • Costing for Specific Jobs, and Process Costing
  • Management Accounting for Planning, Decision-making and Control