100+ Free CCPCR Idoneidad Profesional Practice Questions

The Examen de Idoneidad Profesional is the statutory professional qualification test administered by the Colegio de Contadores Privados de Costa Rica (CCPCR) under Ley Orgánica N° 1269 and Article 27 of its Reglamento. It evaluates whether candidates possess the required competencies in accounting, costs, finance, and legal regulations to practice as registered Contadores Privados in Costa Rica.

The exam is mandatory for candidates seeking colegiación who hold degrees of Técnico Medio en Contabilidad, Diplomado en Contabilidad, or Bachillerato Universitario in Contabilidad or Administración with an emphasis in accounting. Candidates holding a university Licenciatura degree in accounting or administration with accounting emphasis are legally exempt from sitting the exam.

The official exam is a 4-hour (240 minutes) in-person written test. It consists of a 25% theoretical section and a 75% practical calculation and problem-solving section. Graded on a scale of 0 to 100%, candidates must achieve a minimum passing score of 70%.

The exam fee is ₡25,000 CRC for first-time applicants and ₡30,000 CRC for repeating applicants, and candidates may re-register as many times as they wish. CCPCR publishes a yearly cronograma with roughly one Saturday sitting per month; registration takes place at the Sede Central or at the Consejos Regionales, and places for a given date can fill before the deadline.

The official exam is administered in Spanish by the CCPCR, and 75 of its 100 points come from written practical exercises rather than multiple-choice items. This online question bank is an English-language multiple-choice study adaptation of the official Temario Oficial — not an official translation, and not a simulation of the exam's format or language environment. It retains official Costa Rican statutory and accounting terminology so that the concepts transfer directly to the Spanish paper.

The Temario Oficial covers four areas: Contabilidad (40%), the accounting cycle, financial statements and NIIF/NIC standards; Costos (20%), cost classification, the three cost elements, industrial accounting entries and statements, and job-order and process costing; Matemática Financiera - Finanzas y Control Presupuestal (20%), simple and compound interest, discount of pagarés, present and accumulated value, financial ratios, vertical and horizontal analysis, budgets and break-even point; and Legislaciones (20%), covering mercantile, labor and tax law. Professional ethics is not part of the published Temario Oficial.

The exam evaluates compliance under Ley 7092 (Impuesto sobre la Renta) and Ley 9635 (Fortalecimiento de las Finanzas Públicas). Key topics include the Impuesto sobre el Valor Agregado (IVA) with its standard 13% rate and reduced rates of 4%, 2% and 1% (plus a transitory 0.5%), input tax credit and prorrata rules, deductible and non-deductible business expenses, the 30% general corporate rate and the reduced 5%-20% scale for smaller companies, and the three pagos parciales that fall in the 6th, 9th and 12th months of the fiscal period.

Under the Código de Trabajo, key calculations include: ordinary overtime (paid at a 50% surcharge); Aguinaldo (one-twelfth of all ordinary and extraordinary wages earned from December 1 to November 30, exempt from CCSS and income tax); annual paid vacations (two weeks for every 50 weeks of continuous work); and termination indemnities including Preaviso (advance notice up to 1 month) and Cesantía (severance indemnity capped at 8 years).