CSS Accountancy and Auditing 2019 Past Paper
Download Accounting and Auditing CSS Past Papers 2019. Are you preparing for the CSS Competitive Examination? The Accountancy and Auditing 2019 paper is a valuable resource for understanding the paper pattern, expected questions, and key accounting concepts tested in past years.

We’re offering the complete PDF file for free download to help you get ahead in your preparation.
What’s Inside the 2019 Accountancy and Auditing Paper?
The paper is divided into two sections: Paper-I (Accounting and Cost Accounting) and Paper-II (Auditing, Taxation, and Business Studies).
Paper-I Overview (Accounting & Costing)
Format:
- Total Marks: 100
- Part-I (MCQs): 20 marks
- Part-II (Subjective): 80 marks
Sample Questions Included:
- Completing financial statements with missing figures
- Depreciation calculations using straight-line method
- Financial ratios: current, quick, working capital
- Cost of production report using Weighted Average Method
- Variance analysis and labor cost calculations
- Contribution margin and impact of sales/price changes
Paper-II Overview (Auditing, Tax & Business Finance)
Auditing:
- Audit assertions for transactions and balances
- Types of audit risks and audit risk model
- Use of Computer Assisted Audit Techniques (CAATs) in e-commerce
Taxation:
- Concepts of input/output tax, zero-rated & exempt supplies
- Salary tax calculation including allowances and deductions
- Deductions not allowed under tax laws
Business Studies & Finance:
- Yield to Maturity (YTM) and semi-annual bond valuation
- Loan amortization schedules and interest breakdown
- Investment evaluation using Payback Period, NPV, IRR
About the CSS
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.
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.
Why This PDF is Important?
- Covers a broad range of topics from core accounting to finance
- Gives insights into question format and difficulty level
- Includes numerical and theory-based questions
- Useful for both revision and practice
The CSS Accountancy and Auditing 2019 paper is a must-have resource for any serious aspirant. Reviewing this past paper helps you grasp the exam structure, prioritize important topics, and assess your readiness.
Make the most of this opportunity, download the PDF, practice diligently, and boost your confidence for the exam.