CSS Accountancy and Auditing Past Papers 2009
Download CSS Accounting and Auditing Past Papers 2009 PDF. If you’re preparing for the CSS (Central Superior Services) Exam and aiming to excel in the Accountancy and Auditing optional subject, accessing past papers is one of the smartest strategies.

In this blog, we are providing the CSS Accountancy and Auditing 2009 paper in PDF format, available for free download to help you streamline your exam preparation.Â
What’s Inside the 2009 Paper?Â
The CSS 2009 paper for Accountancy and Auditing is divided into two papers (Paper-I and Paper-II), each carrying 100 marks and including a MCQs section (20 marks) and subjective questions (80 marks).Â
Paper-I: Financial & Cost Accounting ConceptsÂ
Part-I: MCQs (20 Marks)Â
Conceptual and practical questions based on:Â
- Depreciation methodsÂ
- Trial Balance and LedgerÂ
- Intangible assetsÂ
- Operating cyclesÂ
- Accounting principlesÂ
Part-II: Subjective Questions (80 Marks)Â
- Journal entries and adjustmentsÂ
- Statement of Cash FlowsÂ
- Cash budget preparationÂ
- Partnership accounts and balance sheet revaluationÂ
- Financial statement preparation from trial balanceÂ
Paper-II: Auditing, Taxation, and Business FinanceÂ
Part-I: MCQs (20 Marks)Â
Questions based on:Â
- Audit procedures and reportsÂ
- Types of costs (Prime, Conversion)Â
- Taxation principles and exemptionsÂ
- Income tax ordinance knowledgeÂ
Part-II: Subjective Questions (80 Marks)Â
Divided into four sections:Â
- Section A (Cost Accounting): Variance analysis, unit cost calculation, overhead applicationÂ
- Section B (Auditing): Auditor negligence, qualified reportsÂ
- Section C (Income Tax): Exemptions, tax computationÂ
- Section D (Business Org & Finance): Public Ltd. company formation, financial manager rolesÂ
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About the CSSÂ
The CSS (Central Superior Services) Competitive Examination is a rigorous federal-level test administered by the Federal Public Service Commission (FPSC) to select candidates for prestigious civil service roles across Pakistan. The exam’s rules and regulations, covering age limits, eligibility, subjects, and quotas, are detailed in the official CSS Rules section on the FPSC’s website.Â
The CSS Exam Rules, issued by FPSC Pakistan, outline eligibility criteria, age limits (21–30 years), and a maximum of three attempts for candidates. The exam includes written tests, a medical exam, a psychological assessment, and an interview. Rules also define quotas, disqualification grounds, and subject selection for a fair recruitment process.Â
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Why Use CSS Accountancy and Auditing 2009?Â
- Fully scanned and readable formatÂ
- Helps understand question trends and formatsÂ
- Valuable for both objective and analytical practiceÂ
- Essential for CSS aspirants with a commerce backgroundÂ
This CSS Accountancy and Auditing 2009 PDF is a must-have resource for every aspirant looking to score high in this optional subject. Use it wisely alongside your books and coaching notes to ace your preparation journey.Â
Don’t forget to download and share with fellow aspirants!