Free Practice Questions for Concours d'Admission OCPAH

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Key Facts: Concours d'Admission OCPAH Exam

70/100

Minimum passing score required in each of the six published subject examinations.

OCPAH Conditions d'Inscription

6 Subjects

Official scope covering financial accounting, cost accounting, auditing, taxation, financial analysis, and ethics.

OCPAH Official Applicant Guide

5 Years

Professional accounting practice required for active membership, including at least one year in Haiti.

OCPAH Conditions d'Inscription

Applicants assigned to the Concours d'Admission OCPAH complete coaching followed by examinations in six published subject areas and need at least 70/100 in each. This is an independent English-language four-option MCQ study adaptation, not an official translation, format simulation, or substitute for any assessment component OCPAH may require.

Sample Concours d'Admission OCPAH Practice Questions

Try these sample questions to review concepts for the Concours d'Admission OCPAH exam. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.

1Under the Plan Comptable National (PCN) of Haiti, which account class is specifically designated for recording fixed assets (immobilisations corporelles, incorporelles et financières)?

A.Classe 1

B.Classe 2

C.Classe 3

D.Classe 4

Explanation: In Haiti's Plan Comptable National (PCN), Classe 3 contains fixed assets, including formation costs, intangible assets, tangible assets, and long-term financial assets. This numbering differs from several other Francophone charts of accounts.

2Which accounting convention requires that revenues and expenses be recognized in the specific financial year to which they relate, irrespective of when cash is actually paid or collected?

A.Principe de prudence (Prudence principle)

B.Principe de spécialisation des exercices (Accrual basis / Periodicity)

C.Principe du coût historique (Historical cost principle)

D.Principe de continuité de l'exploitation (Going concern principle)

Explanation: The principle of accrual accounting / periodicity ('principe de spécialisation des exercices' or 'indépendance des exercices') assigns expenses incurred and revenues earned to the period to which they relate. It therefore requires year-end adjustments for accruals and prepayments regardless of cash timing.

3Under general accounting principles and the PCN, what distinguishes a capital expenditure (immobilisation) from an operating expense (charge d'exploitation)?

A.Capital expenditures provide economic benefits extending beyond the current financial year, whereas operating expenses are consumed within the period

B.Capital expenditures must always exceed 1,000,000 HTG in invoice value, whereas operating expenses are below this threshold

C.Operating expenses are always recorded in balance sheet equity, whereas capital expenditures appear solely in the profit and loss statement

D.Operating expenses relate exclusively to financing costs, whereas capital expenditures relate exclusively to marketing

Explanation: A capital expenditure yields future economic benefits across multiple periods and is capitalized in PCN Classe 3. An operating expense is consumed in the current period and recorded in PCN Classe 7.

4In the Haitian Plan Comptable National, where are trade receivables from commercial customers classified on the balance sheet?

A.Classe 1 (Valeurs disponibles et réalisables)

B.Classe 2 (Stocks)

C.Classe 3 (Valeurs immobilisées)

D.Classe 4 (Valeurs exigibles à court terme)

Explanation: In Haiti's PCN, trade receivables are short-term realizable values in Classe 1. The detailed plan includes client and related accounts within that class.

5When a customer account becomes doubtful of collection at year-end, what is the correct standard accounting entry under the PCN?

A.Directly credit cash and debit capital stock

B.Debit an operating provision expense account (Dotations aux provisions) and credit an allowance account (Provisions pour dépréciation des comptes clients)

C.Debit trade accounts receivable and credit retained earnings

D.Debit sales revenue and credit long-term bank debt

Explanation: Under the PCN's prudence convention, the expected loss is charged to an expense and credited to the allowance. The PCN identifies account 139, provision for doubtful accounts, as a contra-account to client receivables and calls for individual analysis of doubtful balances.

6A company in Port-au-Prince acquires industrial machinery on 1 April 2026 for a total acquisition cost of 600,000 HTG. The asset has an estimated useful life of 5 years with zero residual value and is depreciated on a straight-line basis using a 360-day year convention. What is the depreciation charge for the financial year ending 31 December 2026?

A.60,000 HTG

B.90,000 HTG

C.120,000 HTG

D.150,000 HTG

Explanation: Annual straight-line depreciation = 600,000 HTG / 5 years = 120,000 HTG per full year. From 1 April 2026 to 31 December 2026, the asset was in service for 9 months out of 12. Depreciation charge = 120,000 HTG × (9 / 12) = 90,000 HTG.

7Under the Weighted Average Cost (Coût Moyen Unitaire Pondéré - CMUP) method calculated at the end of the period, an enterprise begins the month with 200 units of raw materials at 150 HTG per unit. During the month, it purchases 300 units at 200 HTG per unit. If 350 units are issued to production, what is the value of the ending inventory of 150 units?

A.22,500 HTG

B.27,000 HTG

C.30,000 HTG

D.35,000 HTG

Explanation: Total goods available = (200 × 150 HTG) + (300 × 200 HTG) = 30,000 HTG + 60,000 HTG = 90,000 HTG for 500 total units. CMUP = 90,000 HTG / 500 units = 180 HTG per unit. Ending inventory = 150 units × 180 HTG = 27,000 HTG.

8At the balance sheet date, how should an enterprise account for an unrealized foreign exchange loss resulting from the year-end revaluation of an outstanding trade liability denominated in US Dollars into Haitian Gourdes (HTG)?

A.Ignore the fluctuation until the foreign currency supplier invoice is settled in cash

B.Record the unrealized loss on the asset side as a translation adjustment ('Écart de conversion — Actif') and create a provision for exchange losses in profit or loss

C.Immediately reduce share capital by the amount of the exchange variance

D.Offset the loss against future projected sales without recording any balance sheet entry

Explanation: Under the PCN treatment, an unrealized exchange loss on remeasurement of a foreign-currency liability is recorded as an 'Écart de conversion — Actif.' A corresponding provision for the exchange loss applies prudence by recognizing the exposure in profit or loss.

9A Haitian corporation enters into a multi-year construction contract for a total contracted price of 10,000,000 HTG. At the end of Year 1, actual costs incurred amount to 3,000,000 HTG, and estimated total costs at completion are 7,500,000 HTG. Under the percentage-of-completion method (méthode à l'avancement), what amount of revenue should be recognized in Year 1?

A.3,000,000 HTG

B.4,000,000 HTG

C.7,500,000 HTG

D.10,000,000 HTG

Explanation: Percentage of completion = Cumulative costs incurred / Estimated total costs = 3,000,000 HTG / 7,500,000 HTG = 40%. Cumulative revenue to recognize = 40% × 10,000,000 HTG = 4,000,000 HTG.

10How should research expenditures (dépenses de recherche) be treated in corporate financial statements under standard conservative accounting rules and PCN guidance?

A.They must always be capitalized as intangible assets in Classe 2 and amortized over 20 years

B.They must be recognized as an immediate operating expense in the period in which they are incurred

C.They are charged directly against retained earnings without impacting the income statement

D.They are classified as long-term trade receivables until a commercial patent is registered

Explanation: Haiti's PCN instructs enterprises not to carry research and development expenditure in the listed research-and-development asset account. The expenditure is therefore recognized in the period through expense accounts in Classe 7.

About the Concours d'Admission OCPAH Exam

The Concours d'admission is OCPAH's examination route for applicants assigned to the concours by its Comité d'Admission. OCPAH also publishes a distinct admission-sur-titre route for qualifying credentials.

Exam sponsor: Ordre des Comptables Professionnels Agréés d'Haïti (OCPAH). The requirements and fees below concern the certification or admission exam, separate from our free practice resources.

Assessment

The admission process includes preparatory coaching (approximately 12 hours across two or three sessions per subject) followed by examinations in financial accounting, cost accounting, auditing, taxation, financial analysis, and professional ethics. OCPAH does not publish item type, delivery mode, assessment language, duration, question count, or any mandatory oral, practical, case-study, or assignment component on the applicant page.

Time Limit

Not published; the approximately 12 hours per subject applies to the separate coaching phase, not examination duration

Passing Score

70/100 in each published subject; see the retake note for internal inconsistencies in the guide's exam-count wording

Exam / Certification Fees

Required non-refundable dossier-review fee (current amount not published; payable by certified check or wire transfer to OCPAH)

Exam sponsor website

Fees, eligibility, and exam policies can change. Confirm them with the exam sponsor before applying or paying.

Official sources

Our practice resources: topics covered

We aim to reflect publicly available exam outlines and topic information in our study resources. Coverage, format, and difficulty may differ from the actual exam, and we cannot guarantee that every detail is accurate or current. Confirm exam requirements, fees, and policies with the official exam sponsor.

17% of this local bank

Financial Accounting (Comptabilité financière)

Plan Comptable National (PCN), asset valuation, accrual adjustments, provisions, and financial statement presentation

17% of this local bank

Cost & Management Accounting (Comptabilité analytique)

Cost classification, job-order and process costing, activity-based costing, cost-volume-profit analysis, and standard cost variance analysis

17% of this local bank

Auditing & Verification (Vérification)

Audit risk model, internal control evaluation, substantive testing, confirmations, audit reporting opinions, and ISA principles

17% of this local bank

Taxation & Haitian Tax Framework (Fiscalité)

Current DGI rules under the 2005 income-tax decree, including BIC, TCA, withholding, and the announced 1 October 2026 fiscal-code transition

16% of this local bank

Financial Analysis (Analyse financière)

Working capital (FRNG), working capital requirement (BFR), liquidity and solvency ratios, cash flow analysis, and capital budgeting

16% of this local bank

Ethics & Professional Deontology (Éthique et déontologie)

Décret du 16 avril 1981, OCPAH Règlements Intérieurs, Livre d'Or 2.0, IFAC/IESBA principles, professional secrecy, and independence

Preparing for the Concours d'Admission OCPAH Exam

What You Need to Know

Passing score: 70/100 in each published subject; see the retake note for internal inconsistencies in the guide's exam-count wording
Assessment: The admission process includes preparatory coaching (approximately 12 hours across two or three sessions per subject) followed by examinations in financial accounting, cost accounting, auditing, taxation, financial analysis, and professional ethics. OCPAH does not publish item type, delivery mode, assessment language, duration, question count, or any mandatory oral, practical, case-study, or assignment component on the applicant page.
Time limit: Not published; the approximately 12 hours per subject applies to the separate coaching phase, not examination duration
Exam / certification fees: Required non-refundable dossier-review fee (current amount not published; payable by certified check or wire transfer to OCPAH) Official sources

Using Our Practice Resources

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Concours d'Admission OCPAH: Suggested Study Strategy

1Review the Haitian Plan Comptable National (PCN) account classes, especially Classes 1 through 7, and standard adjusting entries.

2Practice multi-step worked numerical calculations in cost accounting, including break-even analysis and variance formulas.

3For tax questions, use the rules in force on the study date and recheck DGI guidance: in July 2026 DGI announced implementation of the new Code Fiscal for 1 October 2026.

4Understand the statutory foundations of OCPAH under Décret du 16 avril 1981 and the ethical independence rules in the Livre d'Or 2.0.

Frequently Asked Questions

What subjects are tested in the OCPAH Concours d'Admission?

The examination covers six official subject areas: Comptabilité financière (Financial Accounting), Comptabilité analytique (Cost Accounting), Vérification (Auditing), Fiscalité (Taxation), Analyse financière (Financial Analysis), and Éthique et déontologie de la profession comptable (Professional Ethics).

What is the coaching component organized by OCPAH?

Before the examinations, OCPAH organizes preparatory revision sessions ('coaching') for admitted applicants. For each subject, coaching consists of two or three sessions totaling approximately 12 hours led by an OCPAH-approved instructor, focusing on essential concepts.

What score is required to pass the Concours d'Admission?

Candidates must achieve at least 70/100 in each published subject. The guide requires first-time concours candidates to register across the six-subject scope, although two later clauses contain inconsistent references to five examinations.

What happens if a candidate passes all exams but lacks five years of experience?

The current OCPAH applicant guide says candidates who achieve 70/100 in all published subjects but lack the required professional experience are admitted as trainees ('stagiaires') until they complete that experience.