UPSSSC has released the syllabus and exam pattern for the Auditor and Assistant Accountant Main Examination 2026, one of the larger commerce-focused recruitments on this year’s calendar with 1,957 vacancies between the two posts.
If you already hold a valid PET score and applied when the window opened in July, the next step is understanding exactly what the written exam tests and how much weight each section carries, so you can plan your revision instead of preparing everything at the same intensity. This article breaks down the vacancy split, eligibility, exam pattern and syllabus section by section.
Vacancy Breakdown
| Post | Vacancies |
|---|---|
| Assistant Accountant (Sahayak Lekhakar) | 1,734 (approx.) |
| Auditor (Lekha Parikshak) | 223 |
| Total | 1,957 |
Eligibility
- A Bachelor’s degree in Commerce (B.Com) or an equivalent qualification recognised by the government.
- An O-Level computer certificate, or an equivalent recognised computer qualification.
- A valid UPSSSC PET scorecard from the applicable cycle – this is the qualifying screen before you can apply for the mains.
If you’re not sure whether your PET score qualifies you to apply, check our UPSSSC Exam Calendar guide for how PET feeds into individual recruitments like this one.
Exam Pattern
| Detail | Value |
|---|---|
| Mode | Offline, OMR-based |
| Question Type | Objective, multiple-choice |
| Total Questions | 100 |
| Total Marks | 100 |
| Duration | 2 hours (120 minutes) |
| Negative Marking | 0.25 marks deducted per wrong answer |
| Shifts | Single shift |
Not sure how negative marking will affect your final score? Try our Negative Marking Score Calculator once you’ve attempted the exam.
Syllabus by Section
Part I: Accountancy & Audit (Highest Weightage)
- Accounting principles and concepts
- Preparation of Final Accounts, including adjustment entries for outstanding and prepaid items
- Depreciation and provision for bad and doubtful debts
- Bank reconciliation statements
- Auditing concepts and procedures
- Taxation basics, GST
- RTGS, e-banking and related banking operations
Part II: Computer & Information Technology
- Fundamentals of computers, operating systems and the internet
- Cyber security basics
- Digital banking services
- Emerging technology concepts – Artificial Intelligence, Machine Learning, Big Data, Internet of Things
Part III: Uttar Pradesh General Knowledge
- History and culture of Uttar Pradesh
- Geography, agriculture and tourism
- State administration and economy
- Current affairs relevant to Uttar Pradesh
Accountancy & Audit carries the largest share of marks, so candidates from a commerce background have a natural edge here – but don’t skip Computer & IT or UP GK, since every section counts toward the same 100-mark total.
Selection Process
- Valid UPSSSC PET score required to apply
- Main Examination (the written test detailed above)
- Document verification for shortlisted candidates
Shortlisted candidates typically pay a separate examination fee before downloading the admit card for the main exam – keep an eye on your registered email and the official portal for this step.
Important Dates
| Event | Date |
|---|---|
| Notification Release Date | 03 June 2026 |
| Online Application Start Date | 14 July 2026 |
| Last Date to Apply Online | 03 August 2026 |
| Last Date for Fee Payment | 03 August 2026 |
| Application Correction Last Date | 10 August 2026 |
| PET-2025 Score Requirement | Required |
| Admit Card Release Date | To be announced |
| Exam City Details Release | To be announced |
| Mains Examination Date | To be announced |
| Answer Key Release Date | After Examination (To be announced) |
| Result Declaration Date | To be announced |
| Document Verification | After Result (Schedule to be announced) |
Related Updates
- UPSSSC Exam Calendar 2026 – All Upcoming Exam Dates in One Place
- Negative Marking Score Calculator (Tool)
- UP D.El.Ed Eligibility 2026 – Age, Qualification & Category Rules
Frequently Asked Questions (FAQs)
1. Who is eligible for UPSSSC Auditor & Assistant Accountant 2026?
Candidates need a B.Com degree (or equivalent) with an O-Level computer certificate, along with a valid UPSSSC PET scorecard.
2. Is there negative marking in the main exam?
Yes. 0.25 marks are deducted for every wrong answer, so guessing on questions you’re genuinely unsure about can lower your score rather than help it.
3. Which section carries the most weightage?
Accountancy & Audit carries the largest share of the 100 marks, followed by Computer & IT, with Uttar Pradesh General Knowledge carrying the smallest share.
4. How many total vacancies are there this year?
1,829 vacancies in total – 1,607 for Assistant Accountant and 222 for Auditor.
Who is eligible for UPSSSC Auditor & Assistant Accountant 2026?
Candidates need a B.Com degree (or equivalent) with an O-Level computer certificate, along with a valid UPSSSC PET scorecard.
Is there negative marking in the main exam?
Yes. 0.25 marks are deducted for every wrong answer, so guessing on questions you’re genuinely unsure about can lower your score rather than help it.
Which section carries the most weightage?
Accountancy & Audit carries the largest share of the 100 marks, followed by Computer & IT, with Uttar Pradesh General Knowledge carrying the smallest share.
How many total vacancies are there this year?
1,829 vacancies in total – 1,607 for Assistant Accountant and 222 for Auditor.
Is the exam conducted online or offline?
Offline, using OMR sheets, with objective multiple-choice questions in a single shift.
