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Which APFC paper is available?
UPSC’s Recruitment Tests question-paper listing associates a question-paper document with Advertisement 52-2025 (Special), vacancy number 25075202726. The listing labels it as the 2025 Special APFC recruitment test and records the document as uploaded on 1 December 2025.
EPFO’s circular dated 8 August 2025 says UPSC advertised the posts on 29 July 2025 under Special Advertisement No. 52/2025: 74 APFC vacancies and 156 Enforcement Officer/Accounts Officer (EO/AO) vacancies. The APFC paper should therefore be identified by its 2025 recruitment and advertisement number, even if you are using it while preparing in 2026.
Does this establish a separate 2026 APFC exam?
No. UPSC’s 2026 notice about the 74 APFC vacancies under Advertisement No. 52/2025 concerns candidate-document scrutiny and interview shortlisting. It is not evidence of a separate 2026 APFC recruitment test. Check current UPSC notices for any later recruitment or test schedule rather than inferring one from the year of a scrutiny notice.
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Not from the official listing alone. Its accessible page text confirms that a paper document is associated with the 2025 test, but does not show the question text, identify auditing questions, or provide an answer key or rationale. Consequently, the number of auditing questions, their topic distribution, and their answers are not established by that page. Claiming to give “solved 2025 auditing questions” without checking the paper itself would risk inventing content.
If you consult a reproduction or solution set, distinguish the source of each answer: an official key, where available, is different from an editorial solution. A useful explanation should show the accounting or auditing principle behind the chosen option and cite the applicable authoritative rule or standard where relevant; a bare answer letter is harder to verify and learn from.
Quick Recap
How to use the 2025 paper for 2026 preparation
- Confirm the paper identity. Use the UPSC listing and match the Special Advertisement No. 52/2025 and APFC label before treating a document as the relevant paper.
- Check the question text directly. Use the paper document itself to identify any auditing questions. Do not rely on a headline, a coaching-site topic label, or an unverified question count.
- Work each question before reading a solution. Record your answer and reasoning, then compare them with a solution that explains the governing principle. Mark any answer that lacks a source or reasoning for review.
- Treat past questions as practice, not a forecast. A 2025 paper can help you practise and identify concepts to revisit, but it cannot promise the scope or wording of a future test.
- Check the current recruitment notice separately. The APFC scrutiny notice states a degree from a recognized university or equivalent as the essential qualification and lists a diploma in Company Law, Labour Laws, or Public Administration as desirable. Those are recruitment eligibility details, not an auditing syllabus.
What to check in a PYQ book or question bank
- It reproduces the correct APFC paper and clearly identifies the recruitment year and advertisement.
- It labels official answers separately from editorial solutions and explains the reasoning.
- It makes clear whether it covers only auditing or the broader APFC preparation syllabus.
- Its edition and contents can be checked before purchase; UPSC’s listing does not imply endorsement of any commercial resource.
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