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Question for ICAI Executive Officer - Quiz / Questions / MCQ in English

Last Update on : October 13, 2026

Duration: 150 · Questions: 120 · Max Marks: 120

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Latest ICAI Executive Officer Exam Question (Objective Questions), MCQ in English

Subjects : General Awareness Logical Reasoning Quantitative Aptitude English Language & Comprehension, Technical Subject

Question Bank ICAI Executive Officer Exam - English

General Awareness Logical Reasoning Quantitative Aptitude English Language & Comprehension

Q 1 :
Yojna a weekly journal
  1. A.Ministry of Finance        
  2. B.Ministry of Information and Broadcastin
  3. C.Ministry of Rural Development
  4. D.Planning Commission
Q 2 :
Kurukshetra a journal on rural development is published by
  1. A.Ministry of Finance 
  2. B.Ministry of Information and Broadcastin
  3. C.Ministry of Rural Development
  4. D.Planning Commission
Q 3 :
I go to Madurai by —– Vaigai Express
  1. A.a
  2. B.an
  3. C.some
  4. D.the
Q 4 :
Have the car stolen!
  1. A.Steal the car
  2. B.You should have the stolen car
  3. C.Get someone to steal the car
  4. D.They have stolen the car
Q 5 :
The payment was collected by the hardworking salesman.
  1. A.The hardworking salesman collected the payment.
  2. B.the salesman who worked heard was able to collect the payment.
  3. C.to collect the payment the salesman had to work hard.
  4. D.The hardworking salesman was able to collect the payment.
Q 6 :
I had to stop all my work to complete this project.
  1. A.All other work had to be stopped to complete this project by me
  2. B.For completing this project all other work must be stopped
  3. C.For completing this project I had to stop all my work
  4. D.To complete this project all other work had been stopped by me
Q 7 :
They have published the names of all the successful candidates.
  1. A.The candidates who have succeeded their names they had published.
  2. B.The names of all the successful candidates have been published by them
  3. C.The candidates who have succeeded their names have been published by them.
  4. D.The names of all the successful candidate were published by them. 
Q 8 :
The online shopping site lowered the prices.
  1. A.Lowering of the prices was done by the online shopping site
  2. B.The prices were lowered by the online shopping site
  3. C.The prices had been lowered by the online shopping site
  4. D.The prices have been lowered by the online shopping site
Q 9 :
Who taught you to drive a truck ?
  1. A.To drive a truck by whom were you taught?
  2. B.Driving a truck by who were you taught?
  3. C.Driving a truck by who were you being taught?
  4. D.By whom were you taught to drive a truck?
Q 10 :
We shall invite Suresh.
  1. A.Suresh would be invited by us
  2. B.Suresh would have been invited by us
  3. C.Suresh will be invited by us
  4. D.Suresh will have been invited by us
Q 11 :
Dark clouds have overcast the evening sky.
  1. A.By the dark clouds the evening sky was overcast.
  2. B.The evening sky has been overcast by the dark clouds.
  3. C.Dark clouds overcastted the evening sky.
  4. D.The sky of the evening was overcasted by dark clouds.
Q 12 :
The partners will celebrate their triumph tomorrow. 
  1. A.The triumph would be celebrated by the partners a day before
  2. B.The triumph would be celebrated by the partners a day after
  3. C.The triumph would have been celebrated by the partners a day after
  4. D.The triumph will have been celebrated by the partners tomorrow
Q 13 :
How many such pairs of letters are there in the word ‘CLEANLINESS’ each of the which has as many letters between them in the word as they have in the English alphabet, in the same sequence?
  1. A.Two
  2. B.Three
  3. C.Five
  4. D.Four
  5. E.None of these
Q 14 :
Team A has scored more goals than Team B
Team C has scored fewer goals than Team B
Team A has scored fewer goals than Team C .
If the first two statements are true, the third statement is
  1. A.True
  2. B.False
  3. C.Uncertain
  4. D.None
Q 15 :
If it is possible to make only one meaningful word with the second, the third, the sixth and the eight letters of the word FRAGMENT using each only once, which of the following will be the third letter of that word ? If no such word can be formed, give ‘X’ as the answer and if more than one such word can be formed, give ‘Y’ as the answer.
  1. A.A
  2. B.E
  3. C.T
  4. D.X
  5. E.Y
Q 16 :
Which letter in this alphabet is the eighth letter to the right of the letter and which is tenth letter to the left of the last but one letter of the alphabet ?
  1. A.X
  2. B.W
  3. C.I
  4. D.H
Q 17 :
If the third alphabet of each of the words is changed to the next alphabet in the English alphabetical series, which of the following will form a meaningful English word?
  1. A.SUM
  2. B.BIG
  3. C.Both BIG and THE
  4. D.FOR
  5. E.Both FOR and BIG
Q 18 :
The cash difference between the selling prices of an article at a profit of 4% and 6% is Rs. 3. The ratio of the two selling prices is:__________ ?
  1. A.51:52
  2. B.52:53
  3. C.51:53
  4. D.52:55
Q 19 :
Which of the following numbers is irrational ?
  1. A.√49
  2. B.0.125
  3. C.√2
  4. D.22/7
Q 20 :
356 x 936 – 356 x 836 = ?
  1. A.35600  
  2. B.34500
  3. C.9630
  4. D.93600
Q 21 :
Arrange in descending order: 5/8, 7/10, 3/4
  1. A.3/4 > 7/10 > 5/8
  2. B.7/10 > 3/4 > 5/8
  3. C.3/4 > 5/8 > 7/10
  4. D.5/8 > 7/10 > 3/4
Q 22 :
What is (3^{4} times 9^{2}) ?
  1. A.36
  2. B.38
  3. C.310
  4. D.96
     
Q 23 :

"Who said, 'India was a parrot unto itself'?

  1. A.Malik Muhammad Joyce
  2. B.Raskhan
  3. C.Rich Khusrow
  4. D.Rich Hasan
Q 24 :
Which is the national game of Bhutan ?
  1. A.badminton
  2. B.basketball
  3. C.football
  4. D.archery
Q 25 :
When was the Constituent Assembly of India formed?
  1. A.1946
  2. B.1947
  3. C.1948
  4. D.1950
Q 26 :
Which country holds the BRICS Chairmanship in 2026?
  1. A.Brazil
  2. B.Russia
  3. C.China
  4. D.India
Q 27 :
What is the theme of India’s BRICS Chairmanship 2026?
  1. A.Inclusive Growth for All
  2. B.Sustainable Global Economy
  3. C.One Earth One Future
  4. D.Building for Resilience, Innovation, Cooperation and Sustainability
Q 28 :
Where was the BRICS Foreign Ministers' Meeting held in May 2026?
  1. A.Mumbai
  2. B.Hyderabad
  3. C.Bengaluru
  4. D.New Delhi
Q 29 :
Which summit on Artificial Intelligence was hosted by India in February 2026?
  1. A.World AI Congress
  2. B.AI Action Summit
  3. C.India AI Impact Summit 2026
  4. D.Global AI Forum
Q 30 :
Where was the India AI Impact Summit 2026 organized?
  1. A.Pragati Maidan, Delhi
  2. B.Vigyan Bhawan, New Delhi
  3. C.Bharat Mandapam, New Delhi
  4. D.Hyderabad International Convention Centre

Technical Subject

Q 31 :
What is the primary objective of setting accounting standards?
  1. A.To minimize the tax liability of companies.
  2. B.To ensure comparability and consistency in financial reporting.
  3. C.To maximize the profits reported by companies.
  4. D.To comply with the requirements of the Companies Act.
Q 32 :
Which body is primarily responsible for formulating accounting standards in India?
  1. A.Reserve Bank of India (RBI).
  2. B.Securities and Exchange Board of India (SEBI).
  3. C.Accounting Standards Board (ASB) of ICAI.
  4. D.Ministry of Corporate Affairs (MCA).
Q 33 :
What is the typical process followed by the ASB in setting accounting standards?
  1. A.Issuing a standard directly after international consultation.
  2. B.Identifying areas, forming a study group, preparing a draft, public consultation, and issuing the standard.
  3. C.Adopting IFRS without any modifications.
  4. D.Following the guidelines issued by the government.
Q 34 :
What are International Financial Reporting Standards (IFRS)?
  1. A.Accounting standards issued by the Indian government.
  2. B.A set of accounting standards issued by the International Accounting Standards Board (IASB).
  3. C.Guidelines for taxation of multinational corporations.
  4. D.Rules for internal audit procedures.
Q 35 :
What is the concept of convergence with IFRS in the context of Indian Accounting Standards?
  1. A.Completely adopting IFRS without any changes.
  2. B.Aligning Indian Accounting Standards with IFRS while considering local economic and legal conditions.
  3. C.Ignoring IFRS and developing purely domestic standards.
  4. D.Partially adopting some aspects of IFRS.
Q 36 :
What is the main difference between convergence and adoption of IFRS?
  1. A.Convergence involves modifications, while adoption means taking IFRS verbatim.
  2. B.Adoption is mandatory, while convergence is optional.
  3. C.Convergence is done by IASB, while adoption is done by national bodies.
  4. D.There is no significant difference between the two.
Q 37 :
What does the term "carve-out" refer to in the context of formulating Indian Accounting Standards based on IFRS?
  1. A.Including additional requirements in Ind AS compared to IFRS.
  2. B.Excluding certain requirements of IFRS while formulating Ind AS.
  3. C.Postponing the application of certain IFRS requirements.
  4. D.Simplifying the language of IFRS for easier understanding.
Q 38 :
What could be a reason for having "carve-outs" in Indian Accounting Standards compared to IFRS?
  1. A.To make the standards more complex.
  2. B.To align with specific legal or economic conditions prevalent in India.
  3. C.To delay the implementation of new accounting practices.
  4. D.To confuse the users of financial statements.
Q 39 :
What does the term "carve-in" potentially refer to in the context of formulating Indian Accounting Standards based on IFRS?
  1. A.Excluding certain India-specific requirements from Ind AS.
  2. B.Including additional requirements in Ind AS that are not present in IFRS.
  3. C.Simplifying the application guidance of IFRS.
  4. D.Accelerating the adoption of certain IFRS requirements.
Q 40 :
Which of the following is a potential benefit of having accounting standards?
  1. A.Reducing the cost of preparing financial statements.
  2. B.Enhancing the reliability and credibility of financial information.
  3. C.Allowing companies to follow accounting practices that best suit their interests.
  4. D.Making it easier for companies to evade taxes.
Q 41 :
Interest income accruing outside India but received by a resident in India is taxable in India if he is:
  1. A.A non-resident
  2. B.A resident but not ordinarily resident
  3. C.A resident who is ordinarily resident
  4. D.Any resident
Q 42 :
Income from a business controlled from India is taxable in the hands of a resident who is ordinarily resident even if it accrues or arises outside India, if:
  1. A.The whole income is taxable
  2. B.50% of the income is taxable
  3. C.Only the income attributable to the control in India is taxable
  4. D.The income is exempt
Q 43 :
A foreign company is said to be resident in India if its place of effective management (POEM) in the previous year is:
  1. A.In India
  2. B.Outside India
  3. C.Partly in India and partly outside India
  4. D.Irrelevant for residency
Q 44 :
An individual who has been a non-resident in India for 9 out of the 10 previous years preceding the relevant previous year is a:
  1. A.Resident
  2. B.Resident but Not Ordinarily Resident
  3. C.Non-resident
  4. D.Deemed resident
Q 45 :
An individual who has been in India for a period of 730 days or more during the 7 previous years preceding the relevant previous year and also satisfies the basic condition for being a resident is a:
  1. A.Non-resident
  2. B.Resident who is Ordinarily Resident
  3. C.Resident but Not Ordinarily Resident
  4. D.Deemed resident
Q 46 :
Income earned from agricultural land situated in Pakistan is taxable in India for:
  1. A.A resident who is ordinarily resident in India
  2. B.A resident but not ordinarily resident in India
  3. C.A non-resident in India
  4. D.All the assessees
Q 47 :
Salary received in India for services rendered outside India is taxable in the case of:
  1. A.Non-resident only
  2. B.Resident only
  3. C.All assessees
  4. D.Resident but Not Ordinarily Resident only
Q 48 :
Profits from a business situated in London but controlled entirely from India are taxable in India for:
  1. A.A resident who is ordinarily resident in India
  2. B.A resident but not ordinarily resident in India
  3. C.A non-resident in India
  4. D.All the assessees
Q 49 :
Interest received outside India by a non-resident from a business controlled in India is:
  1. A.Fully taxable in India
  2. B.Not taxable in India
  3. C.Taxable only if remitted to India
  4. D.Taxable at a concessional rate
Q 50 :
Royalty received outside India by a resident but not ordinarily resident from a business in India is:
  1. A.Taxable in India
  2. B.Not taxable in India
  3. C.Taxable only if remitted to India
  4. D.Exempt from tax

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