100+ Free Saber Pro Contaduría Practice Questions

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2026 Statistics

Key Facts: Saber Pro Contaduría Exam

50 MCQs

Official 2026-2 Información y Control Contable module is 50 single-answer multiple-choice items

ICFES Guía de orientación Información y Control Contable Saber Pro 2026-2

12.5/25/17.5/20/25

Question weights for theory, regulation, management information, tax, and assurance

ICFES Guía 2026-2 Tabla 6

0–300

Module score scale with four niveles de desempeño (cuts 131 / 155 / 198)

ICFES Niveles de Desempeño Información y Control Contable (October 2025)

Combinatoria 25

2026-2 Contaduría pública NBC combinatoria that includes this module plus Gestión Financiera

ICFES Oferta de combinatorias Saber Pro 2026-2

1 h 30 min

Session-2 time when only one specific module is assigned

ICFES Oferta de combinatorias Saber Pro 2026-2

Not in PG

Puntaje Global averages only the five generic modules; this module is reported separately

ICFES Guía de orientación Saber Pro 2026-1

COP 126,000

2026 ordinary Saber Pro fee for public IES; no separate Contaduría-module fee is published

Resolución 000629 of 11 November 2025

75% credits

First-time IES-registered students who have passed at least 75% of professional-program credits

ICFES Guía Información y Control Contable 2026-2

ICFES Saber Pro Contaduría module: 50 Spanish single-answer MCQs scored 0–300 on four performance levels, not part of the generic Puntaje Global.

Sample Saber Pro Contaduría Practice Questions

Try these sample questions to test your Saber Pro Contaduría exam readiness. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.

1Luca Pacioli’s 1494 treatise is best treated in accounting history as documentation of a bookkeeping system in which:

A.Fair-value measurement replaced historical cost as the only legitimate basis

B.Bookkeeping recorded dual effects on accounts and thereby made a systematic trial balance possible

C.Positive accounting research first tested contracting hypotheses with capital-market data

D.Public-sector chart-of-accounts rules were issued for Colombian municipalities

Explanation: Pacioli documented Venetian double entry: every transaction hits at least two accounts so the books can be proved. That is a bookkeeping technology, not fair-value theory, capital-market positivism, or Colombian public-sector charts.

2A program that treats accounting only as a set of journal-entry recipes, with no inquiry into why measurement rules exist, mainly fails to see accounting as:

A.A social and disciplinary body of knowledge that evolves with users and institutions

B.A tax-collection device administered solely by DIAN

C.A framework concerned only with producing legally compliant statements

D.A neutral transcription technology whose concepts do not change over time

Explanation: ICFES afirmación 1 asks students to treat accounting theory and epistemology as the conceptual referent of the discipline. Recipes without that referent miss how knowledge is constructed in professional and social context.

3Under proprietary theory, the accounting equation is interpreted primarily as:

A.Assets = Liabilities, with equity treated as a residual claim of outside lenders only

B.Assets − Liabilities = Owners’ equity, so the books speak from the owners’ residual interest

C.Assets = Liabilities + Equity, but equity is a fund of the entity with no residual owner

D.Assets = Owners’ equity, because creditor claims are excluded from the proprietary equation

Explanation: Proprietary theory centers the owner: net assets equal the proprietors’ interest. Entity theory instead treats the organization as the reporting subject and equity as a source of funds among others.

4Positive accounting research, in the Watts and Zimmerman tradition, is distinguished from normative theory mainly because it:

A.Prescribes the one true chart of accounts every Colombian micro-entity must use

B.Seeks to explain and predict managers’ accounting choices given incentives and contracts

C.Requires all measurement to be current exit price regardless of the reporting entity

D.Replaces financial reporting with only sustainability narratives

Explanation: Positive research treats accounting choice as behavior to be explained (bonuses, debt covenants, political costs). Normative work says how accounting ought to be. The two are different epistemological projects.

5A legal-formal (juridical) approach to accounting knowledge emphasizes that financial statements are first of all:

A.Statistical forecasts of next year’s cash receipts

B.Representations shaped by legal personality, property rights, and accountability before the law

C.Unrelated to any statute and derived only from laboratory experiments

D.Identical to the DIAN income-tax return by definition

Explanation: Legal-formal schools read accounting through persons, things, and obligations recognized by law. That is distinct from pure forecasting, laboratory method, or assuming books equal the tax return.

6Calling accounting a social science, in the sense used in disciplinary epistemology, implies that its concepts:

A.Are fixed once and for all in Pacioli and need no further research

B.Are constructed in communities of practice and can be studied as knowledge, not only as techniques

C.Have meaning only inside a single company’s ERP configuration

D.Are identical to the laws of Newtonian mechanics

Explanation: Epistemology of accounting treats theories, methods, and professional practices as knowledge that communities build and contest. That is more than frozen 15th-century technique or a local software setting.

7Historical-cost and current-value (including fair-value) measurement debates are theoretical because they disagree first about:

A.Which depreciation method produces the largest tax deduction in a particular year

B.What attribute of assets and liabilities is representationally faithful for users’ decisions

C.Whether every transaction should be entered in both a journal and a ledger

D.Whether an annual report should be filed monthly or yearly

Explanation: Measurement bases encode different claims about what a number should represent, such as a past transaction amount, a current exit price, or a present value. Tax optimization, bookkeeping workflow, and filing frequency do not resolve that representational question.

8A critical-theory reading of accounting practice would be most likely to ask which research question?

A.How do bonus plans statistically associate with income-increasing accruals in a large sample?

B.How does professional judgment about materiality vary across audit contexts?

C.Whose interests are served when a measurement rule makes some social costs invisible?

D.Which measurement basis should a standard setter require for a long-lived liability?

Explanation: Critical approaches interrogate power, ideology, and whose reality the accounts construct. Positive association studies, descriptive professional-judgment research, and normative standard-setting questions use different approaches.

9A naïve realist view of the financial statements claims that profit is a fact of nature. An opposing constructivist view claims that profit is:

A.Always equal to the cash increase in the period

B.Produced by applying recognition, measurement, and presentation conventions that could have been otherwise

C.Directly observable before any accounting policy or estimate is selected

D.Determined solely by physical production volumes, independently of valuation conventions

Explanation: Constructivist epistemology treats accounting numbers as outcomes of recognition, measurement, presentation, and professional judgment rather than unmediated natural facts. Cash changes and physical output alone do not determine accrual profit.

10ICFES evidencia 1.2 asks the candidate to differentiate theoretical approaches by researching professional practices. Which student product best meets that evidence?

A.A timeline that only lists the years NIIF decrees were published, with no link to how firms actually measure

B.A comparison of how two competing theories would interpret the same revisoría working-paper dilemma in a real engagement

C.A survey that asks practitioners which theory names they recall but never links the answers to their work

D.A case memo that describes the working-paper dilemma but applies only one theory

Explanation: Evidencia 1.2 requires differentiation of theoretical approaches through professional practice. A decree timeline, a recall-only survey, or a one-theory description does not perform the required comparison.

About the Saber Pro Contaduría Exam

The ICFES Módulo Información y Control Contable is the Saber Pro specific-competency module offered to SNIES NBC Contaduría pública. It is part of the Examen de Estado de la Calidad de la Educación Superior under Ley 1324 de 2009, not a professional-licensure exam and not the Junta Central de Contadores tarjeta profesional. ICFES's 2026-2 combinatoria table assigns it in combinatoria 25 with Gestión Financiera. It is offered to students who have passed at least 75% of their professional-program credits, are taking Saber Pro for the first time, and are registered directly by their IES. The official 2026-2 guide specifies 50 single-answer multiple-choice items weighted 12.5% accounting theory and epistemology, 25% regulatory models, 17.5% management information systems, 20% tax regulation, and 25% control and assurance. The full Saber Pro also includes a mandatory first session of five generic modules, including one open-response Comunicación Escrita task. Scoring uses four niveles de desempeño mapped to 0–300 (cuts 131 / 155 / 198). ICFES issues the current guide and items in Spanish. This free bank is an English-language four-option MCQ study adaptation of the module's afirmaciones and evidencias — not an official ICFES translation, not a format simulation of the Spanish booklet, and not a substitute for the open-response generic task or the Gestión Financiera module that combinatoria 25 also assigns.

Assessment

Saber Pro session 1 (all candidates): five generic modules in 4 hours 40 minutes, including one open-response Comunicación Escrita task; the other generic modules use single-answer MCQs. When an IES selects NBC Contaduría pública combinatoria 25, session 2 assigns Información y Control Contable and Gestión Financiera in 4 hours 30 minutes. Combinatoria 0 is generics only. A sitting with only one specific module is timed at 1 hour 30 minutes for session 2.

Time Limit

Session 2: 1 hour 30 minutes if this is the only specific module; 4 hours 30 minutes when two specific modules are assigned (combinatoria 25). Plus 4 hours 40 minutes for the generic session.

Passing Score

No pass/fail. Module scored 0–300 with four niveles de desempeño (1: 0–131 through 4: 199–300). This score is not averaged into the Puntaje Global, which uses only the five generic modules.

Exam Fee

No separate module fee is published. Eligible first-time students registered by an IES pay the applicable 2026 ordinary Saber Pro fee: public IES COP 126,000; private IES COP 126,000–224,000 by tuition band (Resolución 000629 of 11 November 2025). (ICFES (Instituto Colombiano para la Evaluación de la Educación))

Saber Pro Contaduría Exam Content Outline

12.5%

Teoría y epistemología contable

Explain how accounting knowledge is built and distinguish theoretical approaches used to research professional practice. Official evidencias 1.1–1.2 (Guía 2026-2).

25%

Modelos regulativos

Apply professional rules, NIIF/NIC financial-reporting standards, and corporate-governance duties when producing public-interest information. Official evidencias 2.1–2.3.

17.5%

Sistema de información de gestión

Use cost accounting, budgets as control, and absorption versus variable costing to support organizational decisions. Official evidencias 3.1–3.3.

20%

Regulación tributaria

Relate accounting to tax, identify essential tax elements, estimate tax-behavior risk, and interpret substantive and procedural tax law. Official evidencias 4.1–4.4.

25%

Control y aseguramiento

Distinguish internal-control models, verify assurance against national and international demands, judge fiscalización, and follow the assurance process. Official evidencias 5.1–5.4.

How to Pass the Saber Pro Contaduría Exam

What You Need to Know

Passing score: No pass/fail. Module scored 0–300 with four niveles de desempeño (1: 0–131 through 4: 199–300). This score is not averaged into the Puntaje Global, which uses only the five generic modules.
Assessment: Saber Pro session 1 (all candidates): five generic modules in 4 hours 40 minutes, including one open-response Comunicación Escrita task; the other generic modules use single-answer MCQs. When an IES selects NBC Contaduría pública combinatoria 25, session 2 assigns Información y Control Contable and Gestión Financiera in 4 hours 30 minutes. Combinatoria 0 is generics only. A sitting with only one specific module is timed at 1 hour 30 minutes for session 2.
Time limit: Session 2: 1 hour 30 minutes if this is the only specific module; 4 hours 30 minutes when two specific modules are assigned (combinatoria 25). Plus 4 hours 40 minutes for the generic session.
Exam fee: No separate module fee is published. Eligible first-time students registered by an IES pay the applicable 2026 ordinary Saber Pro fee: public IES COP 126,000; private IES COP 126,000–224,000 by tuition band (Resolución 000629 of 11 November 2025).

Keys to Passing

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Saber Pro Contaduría Study Tips from Top Performers

1Treat the 2026-2 weights as the study split: about 12.5% theory, 25% regulation, 17.5% management information, 20% tax, and 25% control and assurance.

2Keep Colombia's three NIIF groups distinct: Grupo 1 NIIF Plenas, Grupo 2 NIIF para las PYMES, Grupo 3 micro-entity NIF — Ley 1314 de 2009 and Decreto 2420 de 2015.

3Do not treat revisoría fiscal as a private-sector financial-statement audit. Código de Comercio arts. 207–208 assign ongoing statutory oversight plus a dictamen.

4For costing items, compute absorption versus variable product cost and inventory effects instead of only naming the methods.

5These MCQs are an English study aid. Practise also with ICFES's Spanish guía and preguntas explicadas so the official language and stem style are not a surprise.

Frequently Asked Questions

What is ICFES Saber Pro Información y Control Contable?

It is the specific-competency module of Colombia's Saber Pro Examen de Estado for professional programs in the SNIES NBC Contaduría pública. Eligible first-time candidates registered by their IES sit 50 Spanish single-answer multiple-choice items on accounting knowledge, financial information, and assurance.

Is this the same as the generic Saber Pro bank?

No. The generic Saber Pro sitting (Lectura Crítica, Razonamiento Cuantitativo, Competencias Ciudadanas, Comunicación Escrita, and Inglés) is a separate session and makes the Puntaje Global; Comunicación Escrita is one open-response task. This module is the Contaduría-specific MCQ sitting and is scored separately 0–300.

How many questions and how long is the official module?

The 2026-2 orientation guide states 50 selección múltiple con única respuesta items. ICFES times one specific module at 1 hour 30 minutes; combinatoria 25's two specific modules share a 4-hour-30-minute second session.

How is the module scored?

There is no pass/fail cut. The module is classified into one of four niveles de desempeño mapped to 0–300: 1 (0–131), 2 (132–155), 3 (156–198), and 4 (199–300).

Does Contaduría combinatoria 25 include anything else?

Yes. The 2026-2 oferta de combinatorias lists combinatoria 25 for Economía, administración, contaduría y afines / Contaduría pública as the generic modules plus Información y Control Contable and Gestión Financiera. This bank covers only Información y Control Contable.

Is this practice bank in the same language and format as the real exam?

No. ICFES issues the current module guide and items in Spanish. This bank is an English-language four-option MCQ study adaptation of the official afirmaciones, not an official translation or a substitute for sitting the Spanish booklet.