100+ Free CCPA Prueba de Deontología Practice Questions

Prepare for the Prueba del Seminario de Deontología en Contaduría Pública — Colegio de Contadores Públicos de Costa Rica exam with instant access — no signup required.

✓ No registration✓ No credit card✓ No hidden fees✓ Start practicing immediately

100+ Questions

100% Free

Loading practice questions...

2026 Statistics

Key Facts: CCPA Prueba de Deontología Exam

80%

Minimum score required to pass the Prueba del Seminario de Deontología (0%–100% scale)

CCPA — Manual 01-2025 (MSD), Article 16

20 hours

Minimum accumulated duration of the mandatory Seminario de Deontología en Contaduría Pública

CCPA — Manual 01-2025 (MSD), Article 3

5 CPAs

Composition of the Tribunal Examinador, including 3 members of the Junta Directiva

CCPA — Manual 01-2025 (MSD), Article 14

2 free retakes

Additional no-cost examination attempts granted to candidates following an initial failure

CCPA — Manual 01-2025 (MSD), Article 9

₡138,660 CRC

Statutory application and dossier study fee payable upon submitting the admission request

CCPA — Portal de Admisiones 2026

₡92,440 CRC

Statutory incorporation fee payable once the candidate is accepted by the Junta Directiva

CCPA — Portal de Admisiones 2026

₡92,440 CRC

Administrative replacement charge for the examination after exhausting free retakes

CCPA — Portal de Admisiones 2026

4 cohorts

Annual incorporation and seminar cohorts scheduled by CCPA across calendar year 2026

CCPA — Calendario de Actos de Incorporación 2026

Ley N° 1038

Organic law establishing the Colegio de Contadores Públicos de Costa Rica and CPA profession

Sistema Costarricense de Información Jurídica (SINALEVI)

Decreto N° 45505-MEP

Executive regulation governing CPA incorporation under Article 30(d)

Diario Oficial La Gaceta / CCPA

Costa Rica's CCPA Prueba del Seminario de Deontología is a mandatory test requiring an 80% passing score under Manual 01-2025 to achieve CPA licensure under Ley 1038. It covers ethics, legislation, NIIF, NIA, and taxes. This free 100-question practice set provides an English study adaptation.

Sample CCPA Prueba de Deontología Practice Questions

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

1Which set lists the five pillars that the CCPA Código de Ética Profesional identifies as supporting the professional practice of a Contador Público Autorizado?

A.Experience, Transparency, Independence, Credibility, and Professional Updating

B.Integrity, Objectivity, Professional Competence and Due Care, Confidentiality, and Professional Behavior

C.Self-interest, Self-review, Advocacy, Familiarity, and Intimidation

D.Professional Skepticism, Materiality, Audit Evidence, Sampling, and Going Concern

Explanation: The current CCPA Code expressly names five pillars: experience (experiencia), transparency (transparencia), independence (independencia), credibility (credibilidad), and professional updating (actualización profesional). When the CCPA Code does not address a matter, it directs CPAs to the IESBA Code, whose five fundamental principles are a related but different list.

2According to the conceptual framework of the CCPA Código de Ética Profesional, what are the five categories of threats that can compromise a CPA's compliance with the fundamental principles?

A.Self-interest, Self-review, Advocacy, Familiarity, and Intimidation

B.Financial risk, Operational failure, Regulatory non-compliance, Legal liability, and Reputational damage

C.Commercial competition, Fee disputes, Administrative delay, Professional jealousy, and Incompetence

D.Conflict of interest, Negligence, Breach of secrecy, Defamation, and Misrepresentation

Explanation: The conceptual framework categorizes threats into five distinct groups: Self-interest threat (Interés propio), Self-review threat (Auto-revisión), Advocacy threat (Intercesión o Abogacía), Familiarity threat (Familiaridad), and Intimidation threat (Intimidación). When threats are not at an acceptable level, appropriate safeguards must be applied.

3A Costa Rican CPA is engaged by a commercial client to design and implement its internal accounting records and prepare the annual financial statements. The client subsequently requests the same CPA to perform the statutory financial statement audit. Which ethical threat is primarily created?

A.Self-review threat (Amenaza de auto-revisión)

B.Advocacy threat (Amenaza de abogacía)

C.Familiarity threat (Amenaza de familiaridad)

D.Intimidation threat (Amenaza de intimidación)

Explanation: A self-review threat occurs when a CPA audits or reviews their own work or results previously prepared by themselves or their firm. Performing accounting and record-keeping services and subsequently auditing those same financial statements creates a significant self-review threat that compromises objectivity, which cannot be eliminated with safeguards for public interest entities.

4A potential audit client offers a Costa Rican CPA an engagement where the professional audit fee will be calculated as 2% of the entity's net profit before taxes. Under the CCPA Código de Ética Profesional, how must the CPA respond?

A.Reject the proposed fee arrangement because contingent fees (honorarios contingentes) are strictly prohibited for audit and assurance engagements

B.Accept the arrangement provided that the fee percentage does not exceed 5% of gross revenues

C.Accept the arrangement only if the client's board of directors and the CCPA Fiscalía grant prior written authorization

D.Accept the arrangement as long as an independent quality review partner reviews the audit file before issuance

Explanation: The CCPA Código de Ética Profesional prohibits participating in a professional service paid through a contingent fee. Tying an audit fee to the client's reported profit also creates an unacceptable self-interest threat to independence and objectivity.

5The fundamental principle of Objectivity (Objetividad) under the CCPA Code of Ethics requires that a Contador Público Autorizado must:

A.Not compromise professional or business judgment because of bias, conflict of interest, or undue influence of others

B.Disclose a bias after issuing the report but leave the affected professional judgment unchanged

C.Avoid only actual conflicts of interest; perceived undue influence does not require evaluation

D.Accept management's preferred accounting treatment whenever management assumes responsibility for it

Explanation: Objectivity imposes an obligation on all CPAs not to compromise their professional or business judgment because of bias, conflict of interest, or undue influence of third parties. A CPA must maintain impartiality and intellectual honesty in all professional evaluations.

6What is the key distinction between independence of mind (independencia mental) and independence in appearance (independencia en apariencia) under CCPA professional standards?

A.Independence of mind is the state of mind permitting unbiased judgment without compromise, while independence in appearance requires avoiding circumstances that would lead a reasonable third party to conclude integrity was compromised

B.Independence of mind applies only to internal audit, while independence in appearance applies exclusively to external audit

C.Independence of mind is evaluated by the CCPA Fiscalía, while independence in appearance is evaluated only by client shareholders

D.Independence of mind refers to technical accounting certifications, while independence in appearance refers to tax return preparation

Explanation: Independence of mind is the state of mind that permits expressing a conclusion without being affected by influences that compromise professional judgment (integrity, objectivity, and professional skepticism). Independence in appearance requires the avoidance of facts and circumstances so significant that a reasonable and informed third party would conclude that integrity or objectivity was compromised.

7The proposed engagement partner for an audit in Costa Rica holds a direct financial interest in the prospective audit client. What must happen before that partner and firm can accept the engagement?

A.The partner must dispose of the direct financial interest before the audit engagement begins

B.The partner may retain the interest if another partner signs the auditor's report

C.The partner may retain the interest if its value is below the audit fee

D.The partner may retain the interest after disclosing it to management and those charged with governance

Explanation: A direct financial interest in an audit client held by the proposed engagement partner creates a self-interest threat that cannot be reduced to an acceptable level by disclosure or a different report signer. The interest must be disposed of before the engagement begins.

8An engagement partner in Costa Rica has served for seven cumulative years on the audit of a public interest entity. Under the independence provisions applied by the CCPA Code, what follows?

A.The prolonged-association provisions require rotation, and the engagement partner enters a five-year cooling-off period

B.Disclosure to those charged with governance permits the partner to continue indefinitely

C.A concurrent engagement quality review permits two more years without rotation

D.The partner may continue if all financial interests in the client have been disposed of

Explanation: For a public interest entity, the applicable independence provisions cap an engagement partner's cumulative time-on period at seven years. Rotation then applies, and an engagement partner observes a five-year cooling-off period. The rule addresses familiarity and self-interest threats arising from prolonged association.

9Under the principle of Professional Competence and Due Care (Diligencia y Competencia Profesional), what is an ongoing legal and professional obligation of every active CPA in Costa Rica?

A.Maintain professional knowledge and skill at the level required to ensure clients receive competent service based on current technical and legal developments

B.Rely on the knowledge held at the date of incorporation unless CCPA changes the CPA's membership number

C.Accept an engagement outside the team's competence whenever an external specialist might become available later

D.Update only tax knowledge because accounting and auditing standards remain fixed after adoption

Explanation: Professional Competence and Due Care requires continuous professional development and due diligence. A CPA must maintain technical proficiency based on current legislation, IFRS/NIIF, NIA, and CCPA circulars, ensuring that professional services are rendered competently and conscientiously.

10A CPA in San José publishes a newspaper advertisement claiming: 'Our audit firm guarantees 100% tax evasion elimination and offers the cheapest audit rates in Costa Rica, vastly superior to all other local CPAs.' How does this advertisement violate CCPA ethical rules?

A.It makes exaggerated claims, discredits the work of other professionals, and makes unsubstantiated comparative claims contrary to the principle of Professional Behavior

B.It is fully compliant because competitive advertising is guaranteed under Costa Rican consumer protection laws without professional restriction

C.It is only invalid if published in print; online social media advertisements with identical text are permitted

D.It violates ethics solely because it failed to list the personal cédula numbers of all firm partners

Explanation: Under the CCPA Código de Ética Profesional, marketing and advertising of professional services must be honest and truthful. CPAs must not make exaggerated claims regarding services offered, qualifications possessed, or experience gained, nor disparage or make unsubstantiated comparisons with the work of other colleagues.

About the CCPA Prueba de Deontología Exam

The Prueba del Seminario de Deontología en Contaduría Pública is the mandatory test administered by the Colegio de Contadores Públicos de Costa Rica (CCPA) after the Seminario de Deontología and before juramentación, under Manual 01-2025 (MSD) and the incorporation framework of Ley N° 1038 and Decreto Ejecutivo N° 45505-MEP. It uses a 0%–100% scale with an 80% minimum and evaluates the official Temario's six areas: CCPA professional ethics; the legal framework and IFAC Statements of Membership Obligations; NIIF/NIC and NIIF para las PYMES; NIA and quality management; CCPA disciplinary oversight and current practice circulars; and Costa Rican tax law. CCPA may use on-site E-Learning, an on-site written paper, a supervised virtual sitting, or an oral test as provided by the Manual; it does not publish a fixed item count or duration. CCPA's governing and study materials are in Spanish, but it does not publish the permitted examination response language or languages. This bank is an English-language multiple-choice study adaptation, not an official translation, a simulation of every permitted format, or a substitute for oral, written, or seminar practice.

Assessment

Conducted after the mandatory 20-hour Seminario de Deontología under Manual 01-2025 (MSD). Articles 24 and 25 describe on-site E-Learning on the candidate's laptop, an on-site written paper, and supervised virtual E-Learning; Article 9 also states that the test may be written, oral, or virtual. It uses a 0%–100% scale with an 80% passing grade and covers ethics, Ley 1038 and IFAC SMOs, NIIF/NIC, NIA, current CCPA practice instruments, and Costa Rican taxation.

Time Limit

not-published

Passing Score

80% (80 out of 100)

Exam Fee

No separate test fee published; incorporation involves ₡138,660 CRC processing fee, ₡92,440 CRC incorporation fee, and ₡92,440 CRC test replacement fee (Colegio de Contadores Públicos de Costa Rica (CCPA) — Tribunal Examinador)

CCPA Prueba de Deontología Exam Content Outline

18 of 100 study questions (18%)

Ética del Contador Público Autorizado

CCPA Código de Ética Profesional: the College's five pillars, supplementary IFAC/IESBA principles, threats and safeguards, independence in mind and appearance, fees, advertising, conflicts, gifts, referrals, and commissions.

14 of 100 study questions (14%)

Marco de Legalidad del Colegio de Contadores Públicos de Costa Rica

Ley N° 1038 and its executive regulation (Decreto Ejecutivo N° 45505-MEP), institutional governance (Asamblea General, Junta Directiva, Fiscalía, Tribunal de Honor), public faith (fe pública), CPA rights and obligations, and IFAC Statements of Membership Obligations (SMO 1 to SMO 7).

24 of 100 study questions (24%)

NIIF (Normas Internacionales de Información Financiera / NIC / NIIF para PYMES)

Application of IFRS in Costa Rica under current Circular 06-2022-R: NIC 1, NIC 2, NIC 7, NIC 8, NIC 10, NIC 12, NIC 16, NIIF 15, NIIF 16, NIC 19, NIC 21, NIC 23, NIC 36, NIC 37, NIC 38, NIIF 9, NIIF para las PYMES, and public-sector standards (NICSP).

18 of 100 study questions (18%)

NIA (Normas Internacionales de Auditoría) & Gestión de Calidad

International Standards on Auditing and quality management adopted through current Circular 03-2022-R: NIA 200, 210, 220, 230, 240, 250, 260/265, 300, 315, 320, 330, 500/505, 520, 530, 560, 570, 580, and 700/701/705/706, together with NIGC 1 and NIGC 2.

14 of 100 study questions (14%)

Fiscalía y Práctica Profesional del CPA

Current CCPA disciplinary process and professional-secrecy limits; Circular 16-2022-R on income certifications; Circular 05-2022-R on prospective financial information; Circular 31-2022 on lucro cesante; Circulars 07-2022 and 10-2022 plus Lineamientos 30-2024 on quality management and reviews; current fee rules; and document-signature, seal, and fidelity-policy requirements.

12 of 100 study questions (12%)

Aspectos Fiscales de Costa Rica

Costa Rican tax law current for 2026: Ley N° 7092 business profits, deductions, 15% capital income and gains, and remittances abroad; IVA at the 13% general rate with reduced rates and fiscal-credit prorrata; monthly TRIBU-CR filing; and CNPT economic-reality, limitation, and administrative-appeal rules.

How to Pass the CCPA Prueba de Deontología Exam

What You Need to Know

Passing score: 80% (80 out of 100)
Assessment: Conducted after the mandatory 20-hour Seminario de Deontología under Manual 01-2025 (MSD). Articles 24 and 25 describe on-site E-Learning on the candidate's laptop, an on-site written paper, and supervised virtual E-Learning; Article 9 also states that the test may be written, oral, or virtual. It uses a 0%–100% scale with an 80% passing grade and covers ethics, Ley 1038 and IFAC SMOs, NIIF/NIC, NIA, current CCPA practice instruments, and Costa Rican taxation.
Time limit: not-published
Exam fee: No separate test fee published; incorporation involves ₡138,660 CRC processing fee, ₡92,440 CRC incorporation fee, and ₡92,440 CRC test replacement fee

Keys to Passing

Work through all 100 available questions
Review every answer and explanation
Track weak areas and revisit them
Use our AI tutor for tough concepts

CCPA Prueba de Deontología Study Tips from Top Performers

1Distinguish the CCPA Code's five institutional pillars (experience, transparency, independence, credibility, and professional updating) from the supplementary IESBA principles and the five threat categories used when the CCPA Code does not resolve a matter.

2Understand the strict statutory prohibition against contingent fees (honorarios contingentes) for assurance and audit engagements under both the CCPA Code of Ethics and Ley N° 1038.

3Thoroughly review Ley N° 1038 and its executive regulation (Decreto Ejecutivo N° 45505-MEP), particularly Article 30 on incorporation requirements, the governance roles of the Junta Directiva and Fiscalía, and the nature of public faith (fe pública).

4Memorize the seven IFAC Statements of Membership Obligations (SMO 1 through SMO 7) and understand how CCPA implements each standard in Costa Rica.

5Study core IFRS/NIIF standards: know inventory measurement at the lower of cost and NRV under NIC 2, borrowing cost capitalization criteria under NIC 23, the 5-step revenue recognition model under NIIF 15, and lessee right-of-use asset accounting under NIIF 16.

6Review International Standards on Auditing (NIA): understand overall objectives under NIA 200, fraud risk assessment under NIA 240, audit documentation timing and retention under NIA 230, and the reporting structure and modifications (qualified, adverse, disclaimer) under NIA 700, 705, and 706.

7Study current Circular 16-2022-R: know the permitted limiting bases for a historical income certification, the ban on projected amounts, and the need for reliable source documentation and working papers.

8Review Costa Rican tax law current for 2026: master the 13% general IVA rate and statutory reduced-rate categories, the prorrata formula for input tax credits, remittance-withholding categories, and the deductible-expense rules under Ley N° 7092.

9Understand tax administration rules under the Código de Normas y Procedimientos Tributarios (CNPT): know the ordinary 4-year statute of limitations versus the extended 10-year period for unregistered or fraudulent taxpayers, and the administrative appeal process before the Tribunal Fiscal Administrativo.

10Familiarize yourself with examination logistics under Manual 01-2025: the 80% passing standard, the 20-hour seminar requirement, the 5-member Tribunal Examinador, and the two free retake opportunities.

Frequently Asked Questions

What is the official Prueba del Seminario de Deontología en Contaduría Pública?

The Prueba del Seminario de Deontología is the mandatory test that CCPA administers after the required seminar and before juramentación under Manual 01-2025 (MSD). The current incorporation framework is Ley N° 1038 and Decreto Ejecutivo N° 45505-MEP. The test covers seminar content and the knowledge expected of a person seeking incorporation as a CPA.

Who is required to take the CCPA Deontología test?

The test is mandatory for accepted seminar participants seeking incorporation as CPAs. Article 30 of the current regulation requires an eligible Licenciatura in Contaduría Pública, Administración de Empresas con énfasis en Contabilidad, or Auditoría (or a qualifying recognized and equiparated foreign degree), two years of qualifying experience, moral-solvency documentation, the seminar, and the applicable incorporation payment.

What is the passing score and grading system for the examination?

Under Article 16 of Manual 01-2025 (MSD), the examination is evaluated on a numeric scale of 0% to 100%, and the minimum passing score is 80%. Results are determined by an independent five-member Tribunal Examinador appointed by the CCPA.

What happens if a candidate fails the examination?

Under Article 9 of Manual 01-2025 (MSD), an applicant who does not achieve the 80% passing mark is entitled to up to two additional examination opportunities at no additional cost. If the applicant fails on the second and third attempts, they may sit the test in a subsequent cohort upon coordinating with the Departamento de Admisión and paying the administrative test replacement fee of ₡92,440 CRC (20% of a basic salary under Ley N° 7337).

In what modalities is the CCPA examination administered?

Articles 24 and 25 of Manual 01-2025 describe on-site E-Learning at CCPA facilities, an on-site written paper, and supervised virtual E-Learning with an active camera and recording. Article 9 also states that the test may be written, oral, or virtual. CCPA chooses the administration mode; this MCQ bank does not simulate every permitted mode.

What fees are associated with the CCPA incorporation and examination process?

CCPA does not charge a separate first-attempt exam fee. The overall incorporation fees published on CCPA's live Admisiones page comprise ₡138,660 CRC for document processing and study (payable upon submission) and ₡92,440 CRC for incorporation (payable upon admission). For candidates requiring retakes beyond the two free attempts, the test replacement charge is ₡92,440 CRC, while re-enrolling in the seminar incurs a fee of ₡115,550 CRC.

What are the six core content areas tested on the examination?

The official Temario covers: (1) Ética del Contador Público Autorizado; (2) Marco de Legalidad, including Ley N° 1038, its regulation, and IFAC SMOs; (3) NIIF / NIC / NIIF para las PYMES; (4) NIA and quality management; (5) Fiscalía y Práctica Profesional; and (6) Aspectos Fiscales. The public Temario is dated 2015, so this bank follows its clusters while using current standards, regulation, circulars, and tax rules. CCPA does not publish percentage weights for those clusters.

What does current CCPA Circular 16-2022-R require for a Certificación de Ingresos?

The current guide applies to natural or legal persons and requires a historical, concrete certification supported by reliable documentary evidence and working papers. It ordinarily covers the prior 12 months, must not certify projected income, and uses a limiting basis such as total gross, net, or gross-and-net income. Bank statements corroborate receipt but are not, by themselves, conclusive proof of the income source.

In what language is the official examination administered?

CCPA's governing manual, public Temario, and admissions materials are in Spanish, but CCPA does not publish the permitted examination response language or languages. This practice bank is an English-language multiple-choice study adaptation that preserves official Costa Rican terms. It is not an official translation, a format simulation, or a substitute for oral, written, or seminar practice.