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West Bengal Audit and Account Services Syllabus and Exam Pattern 2023 - Download PDF here!

Last Updated on Jun 10, 2025

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West Bengal Public Service Commission (WBPSC) has updated the West Bengal Audit and Account Services Syllabus and Exam Pattern on its official website. Candidates can directly download the West Bengal Audit and Account Services Syllabus and exam pattern by visiting the website of the commission.

The West Bengal Audit and Account Services selection process is conducted in three stages: Prelims exam, Mains exam and a personality test. Candidates who qualify the Prelims examination are called for the Mains exam and if they clear mains, then candidates are called for the Personality Test round.
As per the West Bengal Audit and Account Services Exam Pattern, the prelims exam is conducted for a total of 200 marks, Mains for 800 marks and the personality test has a weightage of 200 marks.
The total marks for the West Bengal Audit and Account Services recruitment exam is 1000 marks.

The West Bengal Audit and Account Services syllabus and exam pattern has been explained in this article for the candidate’s convenience.

Download West Bengal Audit and Account Services Syllabus PDF Here!

West Bengal Audit and Account Services Syllabus 2023

The West Bengal Audit and Account Services examination is divided into three parts: Preliminary exam, Mains exam and Personality Test. Prelims exam consists of Multiple type questions whereas Mains consist of descriptive questions. The detailed West Bengal Audit and Account Services Syllabus has been updated in the table below:

Topic	Syllabus
COMPULSORY PAPERS
Business Mathematics & Statistics (Paper D)	Ratio and Proportion with simple applications. A.P., G.P., Convergence and Divergence of G.P. series. Permutations Combinations Logarithm Compound interest and Annuities Set Theory Correlation and Regression Index Numbers Interpolation Measures of Central Tendency Measures of dispersion
Auditing (Paper E)	Definition and Scope of Auditing. Classification of Auditing. Divisible Profits. Divisible profits and Dividend-concept. Treatment of Depreciation. Reserve and Provision. Auditor’s report and certificate. Concept of True and Fair view-Materiality.
OPTIONAL PAPERS
Macro Economics (Paper A1)	Macro Economics Public Finance Principles of Taxation and government expenditure-benefit approach. Excess burden of taxes Development of Federal Finance in India-The constitutional arrangements. Finance Commissions.
Indian Finance System (Paper A2)	Financial system Capital Market Interest Structure Money Market Financial Services Other Financial Institutions.
Economics Principles and Indian Economic Problems (Paper A3)	Basics of demand and supply Introduction Theory of Production Theory of Cost Issues in Indian Economy Indian Economic Planning
Business Regulatory Framework (Paper B1)	Indian company Law Sales and Goods Act Indian Partnership Act The Indian Contract Act
Cost and Management Accounting (Paper B2)	Definition of Material Cost Classification of Material Cost Materials Purchase Procedures Different types of stock levels Economic Order Quantity Methods of Pricing of issues of Materials Motor Transport Costing Hotel Costing Single or Output costing etc.
Advance Accountancy (Paper B3)	Nature of Accounting Insurance Claims Branch Accounting Valuation Company Final Accounts Introduction to Accounting standards Clash Flow Statement Ratio Analysis
Business Management (Paper C1)	Evolution of Management Management and society Planning Organisation Staffing Leading Motivation Control
Direct and Indirect Taxation (Paper C2)	Income Tax Act Sales Act Service Act Central Excise Act
Information Technology and Application in Business (Paper C3)	Fundamentals of computer Date organization and Database management system Date Communication and computer network Introduction to the Internet Security Issues E-Payment Introduction to ERP

West Bengal Audit and Accounting Services Exam Pattern 2023

The West Bengal Audit and Accounting Services exam pattern includes the Preliminary exam, Mains exam and the Personality Test which is the final round of the selection procedure of candidates. The West Bengal Audit and Accounting Services exam pattern has been detailed further:

Preliminary Examination

The prelims exam will carry 200 marks.
There will be a total of 200 questions in the paper.
Each question will carry 1 mark.
The duration of the exam is 2 and a half hours.

Group - A	General Studies	Marks
1.	English Composition	50
2.	General Knowledge, Current Affairs of National & International Movement, Geography, Reasoning.	40
3.	Constitution of India with special reference to NITI Aayog, Finance Commission, Finance, Accounts & Audits	35
Group - B
1.	Business Mathematics & Statistics	35
2.	Accountancy & Costing	40

Note: The prelims exam is a screening test only. Marks obtained in this exam will not be considered for final selection. Only those candidates who will qualify at the Preliminary examination will be eligible for admission to the West Bengal Audit and Accounts Service Recruitment (Main) Examination.

Mains Examination

The West Bengal Audit and Accounts Service exam pattern for the mains examination is detailed below:

The Mains Exam will carry 800 marks.
It will be a Descriptive type paper.
It has compulsory papers and optional papers.
Each of the Compulsory and Optional papers will carry 100 marks and will be of 3 hours duration.
The standard of Optional Papers will be approximately that of an Honours Degree Examination as prescribed by the recognized Indian University / Institute.
Answers in all the papers may be written either in English or in Bengali language.
Candidates may use the Devanagari script in answer papers on Hindi or Nepali. Questions for Santali Paper will be set in Olchiki script and answers should also be written in Olchiki script.
Final Merit List shall be prepared on the basis of aggregate marks obtained in the West Bengal Audit and Accounts Service Main Examination and Personality Test.

S.No.	Topics	Marks
1.	Compulsory Papers (100 marks each paper): English Essay, Precis Writing & composition. Bengali/Hindi/Urdu/Nepali/Santali Essay, Precis writing & composition. General Knowledge & Current Affairs Business Mathematics & Statistics Auditing	500
2.	Optional Papers (100 marks for each paper): Candidates shall have to choose three papers taking one from each group, viz. Group - A, Group - B & Group - C. Group - A: Macroeconomics & Public Finance Indian Financial System Economic Principles & Indian Economic Problems Group - B: Business Regulatory Framework Cost & Management Accounting Advanced Accountancy Group - C: Business Management Direct & Indirect Taxation Information Technology and its application in Business.	300
Total		800 Marks

Personality Test

The final round of the West Bengal Audit and Account Services exam is the Personality Test. The commission has set a weightage of 200 marks. The candidates who clears the mains examination are eligible for the Personality test and are recruited as per the guidelines.

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West Bengal Audit and Accounts Service Salary & Job Profile

Latest West Bengal Audit and Accounts Service Updates

Last updated on Jun 10, 2025

->The West Bengal Audit And Accounts Services Mains & PT score 2021 PDF is out on the official website.

-> West Bengal Audit and Accounts Short Notice has been released on the official website.

-> According to the notice, the Commission will soon hold the West Bengal Audit and Accounts Service Recruitment Examination, 2024.

-> Previously, for the 2022 cycle, the exam was conducted from 28th to 30th August and 2nd to 4th September 2024.

-> A detailed notification mentioning regarding age limit, qualifications, scale of pay, fees through online, Scheme and Syllabus of the examination etc. will be available in the Commission’s website in due course

-> Candidates can check the West Bengal Audit and Accounts Service Previous Year Papers which helps to crack the exam.

West Bengal Audit and Accounting Services Syllabus and Exam Pattern 2023 FAQs

Where can I get the West Bengal Audit and Accounting Services syllabus?

The West Bengal Audit and Accounting Services syllabus is available on the official website under the syllabus tab. You can also download it from Testbook’s website.

How many questions are asked in the Preliminary examination of West Bengal Audit and Accounting Services?

There are a total of 200 questions asked in the prelims exam of West Bengal Audit and Accounting Services for 200 marks

How many marks are alloted for each correct in the prelims exam of West Bengal Audit and Accounting Services?

The marks allotted for each correct answer is 1 mark.

Is the Mains exam of West Bengal Audit and Accounting Services, a multiple type examination?

No, the Mains exam is a descriptive type paper of total 800 marks. It has compulsory papers and optional papers.

How many stages are there in the West Bengal Audit and Accounting Services recruitment exam?

There are 3 stages of the selection process viz. Prelims, Mains and Personality test, totaling for 1000 marks.

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