PSU & Central Institutions

UPSSSC Auditor Exam Pattern 2026: Marks and Negative Marking

The UPSSSC Auditor exam pattern is a single objective paper after PET-based shortlisting. The mains has 100 multiple-choice questions for 100 marks, to be solved in 120 minutes, with one-fourth negative marking.

This page explains each stage, the section-wise marks, what the numbers mean for your time use, and how the pattern differs from older pages you may find online.

Table of Contents

Pattern at a Glance

Stage

Format

Marks

Duration

Role

PET shortlisting

Based on normalised PET score

Not applicable

Not applicable

Qualifies you for the mains

Mains

Objective, OMR or written

100

120 minutes

Merit

Document verification

Certificates check

Not applicable

Not applicable

Final eligibility check

Candidates are shortlisted category-wise from PET scores, reportedly at 15 times the number of vacancies. Confirm the ratio in the notification.

Mains Paper Pattern

Area

Questions

Marks

Auditing and final accounts

10

10

Fundamentals, books of original entry, depreciation

10

10

Double entry, bank reconciliation, financial rules

15

15

RTGS, e-banking, computers in budgetary control

10

10

Advanced accountancy

10

10

Taxation and arithmetic

10

10

Computer and IT concepts

15

15

General knowledge of Uttar Pradesh

20

20

Total

100

100

The first six rows form Part 1 (65 marks). Computer and IT concepts is Part 2 and Uttar Pradesh general knowledge is Part 3.

Marking Scheme

  • Correct answer: 1 mark.

  • Wrong answer: one-fourth of a mark (0.25) is deducted.

  • Unattempted question: no marks and no deduction.

Four wrong answers cancel one correct answer. Guess only when you can remove at least two options.

What the Pattern Means for You

  • Accounting decides your rank: 65 of 100 marks come from Part 1, so weakness here cannot be covered elsewhere.

  • Computer and UP GK are quick marks: 35 marks come from factual questions that take under a minute each.

  • Numerical questions cost time: bank reconciliation and depreciation need working, so attempt them after the factual ones.

  • Blind guessing hurts: an accuracy near 85 percent protects your score better than attempting every question.

Time Management

With 120 minutes for 100 questions, you have 72 seconds per question on average. A workable plan is 25 minutes for computers and UP GK, 75 minutes for accounting, audit and taxation, and 20 minutes for review and skipped questions.

Older Pages and Official Source

Older pages may still show a 180-question, 150-minute paper with General Hindi, reasoning and General Knowledge, so follow the official notification. Read the current notice on upsssc.gov.in.

Frequently Asked Questions

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