99+ Free OCPCA Admission Exam Practice Questions

Prepare for the Angola OCPCA National Admission Examination (Exame Nacional de Admissão à OCPCA) exam with instant access — no signup required.

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2026 Statistics

Key Facts: OCPCA Admission Exam Exam

Decreto 232/10

Founding Statute

Diário da República de Angola

7 Modules

Examination Scope

OCPCA Regulamento de Exame

2 Years

Standard Contabilista Internship

OCPCA Regulamento de Estágio

Mandatory

Licensing Requirement

OCPCA Estatutos

Electronic

Examination Delivery

OCPCA Comissão de Exames

Portuguese

Official Primary Language

OCPCA

Free English-language MCQ study adaptation for Angola's Portuguese-language Exame Nacional de Admissão à OCPCA, covering the seven official Contabilista modules: Financial Accounting and PGC/NIRF, Angolan Taxation, Management Accounting, Organization and Internal Control, Corporate Finance, Company and Labour Law, and Professional Ethics. It is not an official translation or format simulation and does not replace practice for the official modular written tests or any supplementary oral examination.

Sample OCPCA Admission Exam Practice Questions

Try these sample questions to test your OCPCA Admission Exam exam readiness. Each question includes a detailed explanation. Start the interactive quiz above for the full 99+ question experience with AI tutoring.

1Under the Plano Geral de Contabilidade de Angola (PGC - Decreto n.º 82/01), which class of accounts in the standard chart of accounts is designated for recording 'Custos por Natureza' (Operating Expenses by Nature)?

A.Classe 3

B.Classe 5

C.Classe 6

D.Classe 7

Explanation: Under the Angolan Plano Geral de Contabilidade (PGC - Decreto n.º 82/01), Classe 7 is designated for 'Custos e Perdas por Natureza' (costs and losses by nature). Classe 6 records 'Proveitos e Ganhos por Natureza' (revenues and gains).

2Which accounting principle under the Angolan PGC requires that revenues and expenses be recognized in the period to which they economically relate, regardless of the date of receipt or payment?

A.Princípio da Prudência (Prudence)

B.Princípio da Especialização de Exercícios (Accrual Basis / Periodicity)

C.Princípio do Custo Histórico (Historical Cost)

D.Princípio da Continuidade (Going Concern)

Explanation: The Princípio da Especialização de Exercícios (Accrual Principle) dictates that revenues and expenses must be assigned to the accounting period in which they are earned or incurred, regardless of when cash is collected or disbursed. This forms the basis for period-end accruals and deferrals.

3According to the OCPCA's published Financial Accounting module program, which reporting frameworks should a candidate be able to apply when recognizing transactions and preparing financial statements?

A.Only the tax return forms issued by the AGT, because financial reporting standards are outside the module

B.The Angolan Plano Geral de Contabilidade (PGC) together with the relevant international accounting and financial reporting standards (NIC/NIRF) identified in the official program

C.Only United States GAAP, regardless of the entity's applicable Angolan framework

D.Only a company's internal chart of accounts, even when it conflicts with applicable reporting rules

Explanation: Annex I to the OCPCA Examination Regulation expressly includes application of the PGC and the relevant international accounting and financial reporting standards in the Financial Accounting module. Candidates must identify the framework applicable to the transaction and entity; the outline does not make tax forms, US GAAP, or an internal chart a substitute for those rules.

4A commercial enterprise in Luanda recorded the following inventory transactions for Product X during March: - Beginning inventory: 100 units at 5,000 AOA each - Purchase 1: 200 units at 6,000 AOA each - Sale 1: 150 units - Purchase 2: 100 units at 7,000 AOA each - Sale 2: 100 units Using the First-In, First-Out (FIFO / PEPS) valuation method permitted under the Angolan PGC, what is the cost of ending inventory (150 units remaining)?

A.750,000 AOA

B.950,000 AOA

C.1,000,000 AOA

D.1,050,000 AOA

Explanation: Under FIFO, the remaining 150 units in ending inventory come from the most recent purchases: 100 units from Purchase 2 at 7,000 AOA (= 700,000 AOA) plus 50 units from Purchase 1 at 6,000 AOA (= 300,000 AOA). Total ending inventory value = 700,000 + 300,000 = 1,000,000 AOA.

5Which of the following expenditures must be included in the initial capitalized acquisition cost of a tangible fixed asset (Activo Fixo Tangível / Imobilizado Corpóreo) under the Angolan PGC?

A.Recoverable value-added tax (IVA dedutível) paid on the purchase invoice

B.General corporate administrative overhead incurred during the purchasing department's routine operations

C.Non-refundable customs import duties, freight charges, and direct site preparation and installation costs

D.Initial operating losses incurred before the asset achieves normal planned commercial capacity

Explanation: Under the Angolan PGC and IAS/NIRF rules, the initial capitalized cost of fixed assets includes the purchase price plus all directly attributable costs to bring the asset to the working condition and location necessary for its intended use (non-refundable taxes, customs duties, transport/freight, and direct installation/assembly).

6A manufacturing company acquires industrial machinery for 14,000,000 AOA with an estimated residual value of 2,000,000 AOA at the end of its 6-year useful life. Using the straight-line method (Método das Quotas Constantes), what is the annual depreciation expense recorded in Classe 7?

A.1,500,000 AOA

B.2,000,000 AOA

C.2,333,333 AOA

D.3,000,000 AOA

Explanation: The depreciable amount is the acquisition cost minus the residual value: 14,000,000 AOA - 2,000,000 AOA = 12,000,000 AOA. Dividing by the 6-year useful life yields an annual depreciation expense of 12,000,000 / 6 = 2,000,000 AOA.

7How should research and development (R&D / Investigação e Desenvolvimento) expenditures be recognized under PGC-NIRF principles in Angola?

A.Both research and development costs must always be capitalized into Classe 1 intangible assets upon payment

B.Research costs must be expensed immediately as incurred in profit or loss; development costs are capitalized only when technical and commercial feasibility criteria are strictly demonstrated

C.Both research and development expenditures must be capitalized and amortized over exactly 50 years

D.Research costs are debited directly to retained earnings without affecting the period income statement

Explanation: Under PGC-NIRF and IAS 38 standards, research expenditures cannot demonstrate probable future economic benefits and must be recognized as expenses in the period incurred. Development costs may only be capitalized as intangible assets if specific criteria (technical feasibility, intention and ability to complete/use/sell, and reliable measurement) are fulfilled.

8On 31 December 2025, an Angolan company receives electricity consumed during December amounting to 600,000 AOA, but the supplier invoice will only be issued and paid in January 2026. What year-end adjusting entry is required in accordance with the accrual principle?

A.No entry is made until the supplier invoice is officially received in January 2026

B.Debit Classe 7 (Custos com Fornecimentos e Serviços de Terceiros - Eletricidade) and Credit Classe 3 (Acréscimos de Custos / Encargos a Pagar)

C.Debit Classe 4 (Bancos) and Credit Classe 6 (Proveitos Operacionais)

D.Debit Classe 3 (Fornecedores) and Credit Classe 5 (Resultados Transitados)

Explanation: Under the accrual basis (Especialização de Exercícios), the expense consumed in December 2025 must be recognized in 2025. The entry debits Classe 7 (operating costs and losses - electricity) and credits Classe 3 (Acréscimos de Custos / Encargos a Pagar / accrued expenses), establishing the period liability.

9When assessing the impairment of trade receivables (Provisões para Cobranças Duvidosas / Imparidade de Clientes) under the Angolan PGC, which accounting treatment reflects proper compliance?

A.Immediately write off the entire customer ledger directly against share capital without recognizing an expense

B.Debit an expense account in Classe 7 (Provisões do Exercício / Perdas por Imparidade) and credit an accumulated provision/impairment contra-asset account in Classe 3

C.Credit sales revenue in Classe 6 to offset the uncollectible receivable balance

D.Record the impairment loss as a deferred asset in Classe 1 amortizable over 10 years

Explanation: Under the Angolan PGC, when trade receivables are in default or subject to insolvency risk, the enterprise records the estimated impairment loss by debiting Classe 7 (Provisões do Exercício / Imparidade) and crediting the accumulated provision account in Classe 3 (Provisões para Cobranças Duvidosas), reducing net accounts receivable on the balance sheet.

10During a monthly bank reconciliation, an accountant observes that a customer deposited 1,500,000 AOA directly into the company's bank account via electronic transfer, which has not yet been recorded in the company's internal accounting books. What internal adjustment is required?

A.Debit Classe 4 (Bancos) and Credit Classe 3 (Clientes)

B.Debit Classe 3 (Fornecedores) and Credit Classe 4 (Caixa)

C.Debit Classe 7 (Custos Financeiros) and Credit Classe 4 (Bancos)

D.No book entry is required as the bank statement is only an external summary

Explanation: A direct bank deposit by a customer increases the company's recorded cash at bank (debit Classe 4 - Bancos) and reduces the outstanding accounts receivable balance owed by the customer (credit Classe 3 - Clientes).

About the OCPCA Admission Exam Exam

The Exame Nacional de Admissão à Ordem dos Contabilistas e Peritos Contabilistas de Angola (OCPCA) is the statutory seven-module admission examination in the qualification pathway for trainee accountants (estagiários) seeking registration as full Contabilista members and a professional cédula. OCPCA also regulates a distinct Perito Contabilista pathway with further requirements; this seven-module examination does not itself confer that auditor qualification.

Assessment

This seven-module Exame Nacional de Admissão is the final examination stage in the statutory pathway to qualify as a Contabilista in Angola under Decreto Presidencial n.º 232/10 and n.º 318/14. The pathway requires an eligible academic degree, completion and approval of the supervised professional internship (the standard two-year estágio with at least 700 hours per year, or the OCPCA-administered EAC alternative under separately published cohort terms), and approval in each written module, with a supplementary oral examination for a borderline written result. OCPCA regulates a separate, later Perito Contabilista pathway with additional internship and examination requirements; passing these seven modules alone does not qualify a candidate as a Perito Contabilista. Classification is issued per module, and OCPCA does not publish a global written-item count.

Time Limit

OCPCA does not publish one fixed overall duration or a uniform per-module time in the examination regulation; written modules are scheduled over several consecutive days, and supplementary oral examinations are scheduled separately by the Comissão de Exames

Passing Score

A grade of at least 10 out of 20 in each of the 7 modules (classification issued per module as 'Aprovado'/'Não aprovado'); under art. 20.º of the Regulamento de Exame, a written result from 8.5 up to but below 10 leads to a supplementary oral examination (prova oral)

Exam Fee

Kz 10,000 per module — Kz 70,000 total for the 7 modules on a first registration; Kz 15,000 per module for a second (resit) registration, under the current OCPCA fee schedule and Regulamento de Exame art. 29.º. Trainee membership jóia and annual quotas must additionally be kept current. (Ordem dos Contabilistas e Peritos Contabilistas de Angola (OCPCA))

OCPCA Admission Exam Exam Content Outline

Not published by OCPCA

Financial Accounting & PGC/NIRF

Plano Geral de Contabilidade (PGC), PGC-NIRF, financial statement preparation, year-end adjustments, asset accounting, depreciation, impairment, and inventory valuation

Not published by OCPCA

Angolan Taxation & Tax Law

Imposto Industrial general and simplified regimes, CIRT, IVA general and simplified regimes, Imposto Predial, Imposto de Selo, withholding taxes, and Código Geral Tributário

Not published by OCPCA

Management & Analytical Accounting

Cost behavior, full absorption vs variable costing, activity-based costing (ABC), break-even point, contribution margin, standard costing, and variance analysis

Not published by OCPCA

Corporate Organization & Internal Control Systems

COSO framework, internal control objectives, segregation of duties, operational risk assessment, internal audit standards, and fraud risk management

Not published by OCPCA

Corporate Finance & Financial Management

Financial ratio analysis, working capital (fundo de maneio), capital budgeting (NPV/VAL, IRR/TIR, payback period), capital structure, and weighted average cost of capital (WACC)

Not published by OCPCA

Commercial Companies & Labor Law

Lei das Sociedades Comerciais (Lei n.º 1/04: Lda, S.A., corporate organs, shareholder resolutions) and Lei Geral do Trabalho (contracts, salary components, dismissals, and severance pay)

Not published by OCPCA

Ethics & Professional Deontology

Estatuto da OCPCA (Decreto Presidencial n.º 232/10 e n.º 318/14), Regulamento de Deontologia, ethical pillars (integrity, objectivity, competence, confidentiality), and disciplinary rules

How to Pass the OCPCA Admission Exam Exam

What You Need to Know

Passing score: A grade of at least 10 out of 20 in each of the 7 modules (classification issued per module as 'Aprovado'/'Não aprovado'); under art. 20.º of the Regulamento de Exame, a written result from 8.5 up to but below 10 leads to a supplementary oral examination (prova oral)
Assessment: This seven-module Exame Nacional de Admissão is the final examination stage in the statutory pathway to qualify as a Contabilista in Angola under Decreto Presidencial n.º 232/10 and n.º 318/14. The pathway requires an eligible academic degree, completion and approval of the supervised professional internship (the standard two-year estágio with at least 700 hours per year, or the OCPCA-administered EAC alternative under separately published cohort terms), and approval in each written module, with a supplementary oral examination for a borderline written result. OCPCA regulates a separate, later Perito Contabilista pathway with additional internship and examination requirements; passing these seven modules alone does not qualify a candidate as a Perito Contabilista. Classification is issued per module, and OCPCA does not publish a global written-item count.
Time limit: OCPCA does not publish one fixed overall duration or a uniform per-module time in the examination regulation; written modules are scheduled over several consecutive days, and supplementary oral examinations are scheduled separately by the Comissão de Exames
Exam fee: Kz 10,000 per module — Kz 70,000 total for the 7 modules on a first registration; Kz 15,000 per module for a second (resit) registration, under the current OCPCA fee schedule and Regulamento de Exame art. 29.º. Trainee membership jóia and annual quotas must additionally be kept current.

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OCPCA Admission Exam Study Tips from Top Performers

1Master the Plano Geral de Contabilidade (PGC - Decreto n.º 82/01) chart of accounts (classes 1 to 8) and financial statement presentation rules

2Deeply review the Angolan tax system: Imposto Industrial general and simplified regimes, CIRT bracket calculations, IVA deduction rules, and withholding tax obligations

3Practice cost accounting computations including break-even point in units and revenue, contribution margin ratios, and standard cost variances

4Understand the COSO internal control framework, segregation of conflicting duties, and key controls in the expenditure and revenue cycles

5Study corporate financial metrics including liquidity ratios, working capital requirements (Necessidades de Fundo de Maneio), and investment appraisal methods (NPV, IRR, Payback)

6Review the Estatuto da OCPCA (Decreto Presidencial n.º 232/10 and n.º 318/14) and the Regulamento de Deontologia e Ética Profissional regarding professional independence and confidentiality

Frequently Asked Questions

What is the Exame Nacional de Admissão à OCPCA?

The Exame Nacional de Admissão is the official statutory professional qualifying examination established by the Ordem dos Contabilistas e Peritos Contabilistas de Angola (OCPCA) pursuant to Decreto Presidencial n.º 232/10 and Decreto Presidencial n.º 318/14. Passing its seven modules is mandatory for trainee accountants to earn their professional cédula, achieve full Contabilista membership (Membro Efectivo), and legally perform the accounting functions reserved to registered Contabilistas. The separate Perito Contabilista qualification has additional requirements.

Who is eligible to register for the OCPCA admission examination?

Candidates must hold an eligible accredited higher-education qualification, be registered as a Membro Estagiário with OCPCA, and have successfully completed the required internship. The standard Contabilista estágio lasts two years with at least 700 practical hours per year; OCPCA also administers an EAC alternative under separately published cohort terms. Candidates must also keep dues current and register for the selected modules within OCPCA's published process.

What subjects and modules are tested on the OCPCA exam?

The examination comprises 7 mandatory modules: (1) Financial Accounting (Contabilidade Financeira / PGC and PGC-NIRF), (2) Angolan Taxation (Direito Fiscal / Fiscalidade - II, CIRT, IVA, IP, IS), (3) Management Accounting (Contabilidade de Gestão), (4) Enterprise Organization & Internal Control Systems (Organização e Controlo Interno), (5) Corporate Finance (Finanças Empresariais), (6) Commercial Companies & Labor Law (Direito das Sociedades e do Trabalho), and (7) Professional Ethics & Deontology (Ética e Deontologia Profissional).

How is the OCPCA admission exam delivered and scored?

The OCPCA administers the admission exam electronically on its own platform (Moodle) at designated examination centers, with written modules scheduled over several days; no single uniform module duration is published in the examination regulation. Classification is issued per module on the 0-20 scale: a candidate is approved with at least 10 valores, while a written result from 8.5 up to but below 10 leads to a supplementary oral examination before a júri under art. 20.º of the Regulamento de Exame.

Is this practice bank an official exam simulation?

No. The official assessment is conducted in Portuguese as modular computer-based written tests, with a supplementary oral examination for a borderline written result. This bank is an independent English-language MCQ study adaptation of the published subject matter. It is not an official translation, not a simulation of the official question format, and not a substitute for Portuguese-language or oral-examination practice.

What is the difference between Contabilista Certificado and Perito Contabilista in OCPCA?

A registered Contabilista is authorized to organize and execute accounting and perform the functions reserved to that title. A Perito Contabilista follows a separate advanced qualification pathway and may perform statutory audit and other public-interest assurance functions reserved to that title. The seven-module admission examination covered here is the Contabilista examination; it does not by itself qualify a candidate as a Perito Contabilista.