The Enforcement Officer/Accounts Officer (EO/AO) and Assistant Provident Fund Commissioner (APFC) posts are prestigious government jobs under the Employees’ Provident Fund Organisation (EPFO), which functions under the Ministry of Labour and Employment. Both are recruited through the Union Public Service Commission (UPSC).
Both exams have a largely overlapping syllabus. You should prepare the following topics:
📖 General English – Focus on grammar, comprehension, sentence correction, vocabulary, and synonyms/antonyms.
Indian Freedom Struggle – Study events between 1857 and 1947, important freedom fighters, major acts, and key congress sessions.
📰 Current Affairs – Stay updated with national and international news, economic developments, social issues, and government schemes.
⚖️ Indian Polity – Learn about the Constitution, Parliament, President, Prime Minister, judiciary, federal structure, and basic governance.
📊 Indian Economy – Understand planning, inflation, sectors of the economy, budgeting, and reforms. Focus on EPF and labour-related schemes.
📚 Accounting Principles – Get familiar with ledgers, journal entries, trial balances, profit and loss accounts, and balance sheets.
🏭 Labour Laws & Industrial Relations – Focus on laws like the EPF Act, ESI Act, Trade Unions Act, Factories Act, Maternity Benefit Act, etc.
🛡️ Social Security in India – Learn about EPFO, ESI, Pradhan Mantri social security schemes, and recent reforms in the sector.
🧠 General Mental Ability – Practice reasoning, arithmetic, puzzles, and basic data interpretation.
💻 Computer Applications – Basic computer knowledge, MS Office, internet concepts, cybersecurity, and digital awareness.
EO/AO exam has a moderate level of difficulty, with more emphasis on accounts and field enforcement. The APFC exam is more challenging, often covering in-depth laws, policies, and administrative concepts. APFC officers also supervise EO/AOs, and the exam may include questions that reflect leadership and policy-level understanding.
🕒 Both EO/AO and APFC exams are Objective (Multiple Choice) in format.
✍️ Each paper is worth 300 marks and must be completed in 2 hours.
⚠️ Negative marking is applicable – one-third of a mark is deducted for each incorrect answer.
🗣️ For some years, especially in APFC recruitment, there is also an Interview (Personality Test) round worth 100 marks.
🔹 Start with NCERTs – Use them for building basic concepts in History, Polity, and Economy.
🔹 Standard Books – Use "Indian Polity" by M. Laxmikanth, "Indian Economy" by Ramesh Singh or Sriram’s Notes, and "Lucent GK" for general studies.
🔹 Labour Law Basics – Read Bare Acts of EPF, ESI, Factories Act, etc. These are critical for both posts.
🔹 Accounting – Learn fundamental concepts using school-level books like TS Grewal or DK Goel to strengthen your basics.
🔹 Current Affairs – Read daily news from sources like The Hindu, Indian Express, and PIB. Focus especially on labour reforms and social security updates.
🔹 Practice with Previous Year Papers – Solve UPSC and EPFO-specific question papers to get familiar with the exam pattern.
🔹 Mock Tests – Take regular mock tests on platforms like Testbook, Vision IAS, or other coaching sites to assess your preparation.
📘 Subject - 🔢 No. of Questions
📘 English Language - 20
🌐 General Awareness - 26
💼 Accounting & Auditing - 20
⚖️ Industrial Relations & Labour Laws - 20
🏛️ Social Security in India - 14
🧮 Quantitative Aptitude - 10
🧠 General Mental Ability (Reasoning) - 10
(a) Regular
(b) Frequent
(c) Continuous
(d) Occasional
✅ Answer: (c) Continuous
(a) Advance
(b) Delay
(c) Withdraw
(d) Retreat
✅ Answer: (a) Advance
(a) Recomendation
(b) Recommendation
(c) Recommedation
(d) Recommondation
✅ Answer: (b) Recommendation
(a) Temporary
(b) Continuous
(c) Ending
(d) Occasional
✅ Answer: (b) Continuous
(a) He don't like the cold weather.
(b) He doesn't likes cold weather.
(c) He doesn't like cold weather.
(d) He don't likes the cold weather.
✅ Answer: (c) He doesn't like cold weather.
“No sooner he had arrived / than he was asked / to leave immediately.”
(a) No sooner he had arrived
(b) than he was asked
(c) to leave immediately
(d) No error
✅ Answer: (a) No sooner he had arrived
Correction: "No sooner had he arrived"
"She is writing a letter."
(a) A letter is written by her.
(b) A letter was being written by her.
(c) A letter is being written by her.
(d) A letter has been written by her.
✅ Answer: (c) A letter is being written by her.
“If he had worked harder, he ___ succeeded.”
(a) will have
(b) would have
(c) will
(d) would
✅ Answer: (b) would have
(a) Barren
(b) Fruitful
(c) Unproductive
(d) Scarce
✅ Answer: (b) Fruitful
(a) Each of the boys have done their homework.
(b) Each of the boys has done his homework.
(c) Each of the boys has done their homework.
(d) Each of the boys have done his homework.
✅ Answer: (b) Each of the boys has done his homework.
(a) Its raining, lets go inside.
(b) It's raining, let's go inside.
(c) Its raining; lets go inside.
(d) It's raining lets go inside.
✅ Answer: (b) It's raining, let's go inside.
He said, “I am going to the market.”
(a) He said that he is going to the market.
(b) He said that he was going to the market.
(c) He told he was going to the market.
(d) He said he would go to the market.
✅ Answer: (b) He said that he was going to the market.
She is good ___ mathematics.
(a) at
(b) in
(c) on
(d) for
✅ Answer: (a) at
(a) Vague
(b) Clear
(c) Hidden
(d) Doubtful
✅ Answer: (b) Clear
"One who studies election trends and results"
(a) Geologist
(b) Psephologist
(c) Anthropologist
(d) Sociologist
✅ Answer: (b) Psephologist
This road is ___ than the other one.
(a) narrow
(b) more narrow
(c) narrower
(d) most narrow
✅ Answer: (c) narrower
(a) The informations are very useful.
(b) The information is very useful.
(c) The informations is very useful.
(d) The information are very useful.
✅ Answer: (b) The information is very useful.
“He did not wrote a letter.”
(a) He
(b) did not
(c) wrote
(d) No error
✅ Answer: (c) wrote
Correction: "He did not write a letter."
(a) I am used to get up early.
(b) I used to getting up early.
(c) I am used to getting up early.
(d) I used to get up early.
✅ Answer: (c) I am used to getting up early.
(a) Aggravate
(b) Relieve
(c) Intensify
(d) Irritate
✅ Answer: (b) Relieve
Here are the most important labour laws should be focused on, along with simplified explanations:
🔹 Establishes a contributory fund where both employer and employee contribute a percentage of salary
🔹 Applies to establishments with 20 or more employees
🔹 Covers three schemes:
Provident Fund
Pension Scheme
Employees’ Deposit Linked Insurance Scheme (EDLI)
🔹 EPFO is the implementing agency
🔹 EO/AOs are responsible for enforcement, recovery, and inspections under this Act
🔹 Provides medical, sickness, maternity, and disability benefits to workers
🔹 Applies to establishments with 10 or more employees
🔹 Contribution by both employer and employee
🔹 Managed by the Employees’ State Insurance Corporation (ESIC)
🔹 Offers health insurance and unemployment benefits through ESIC hospitals
🔹 Governs working conditions in factories
🔹 Ensures health, safety, and welfare of workers
🔹 Regulates working hours, leaves, overtime, and child labour
🔹 Applicable to premises with:
10+ workers using power
20+ workers without power
🔹 Mandatory for compliance by all factories under industrial law
🔹 Provides legal status to registered trade unions
🔹 Defines rights and liabilities of unions
🔹 Encourages collective bargaining
🔹 Minimum of 7 workers needed to register a trade union
🔹 Important for understanding industrial disputes and worker rights
🔹 Grants paid maternity leave and benefits to working women
🔹 Amended in 2017 to increase leave to 26 weeks for first two children
🔹 Also provides nursing breaks and prohibits dismissal during maternity leave
🔹 Applies to establishments with 10 or more employees
📌 Payment of Wages Act, 1936 – Ensures timely and fair payment of wages
📌 Minimum Wages Act, 1948 – Sets minimum rates of wages for workers
📌 Payment of Gratuity Act, 1972 – Provides for gratuity payment after 5 years of service
📌 Contract Labour (Regulation & Abolition) Act, 1970 – Regulates contract workers and their conditions
📌 Industrial Disputes Act, 1947 – Deals with resolution of conflicts between employer and employee
🎯 Objective:
Ensures that workers receive their wages on time and without unauthorized deductions.
🧾 Key Points:
Applies to employees earning up to ₹24,000 per month (may vary by state).
Employers must pay wages by the 7th of the month (for <1000 workers) or 10th (for >1000 workers).
Wages must be paid in cash, cheque, or credited to a bank account (no payment in kind).
Deduction allowed only for:
Absence from duty
Fines
House rent
Recovery of advances
Inspectors under the Act can check records and ensure compliance.
📖 Why important for EO/AO/APFC?
Ensures fair wage practices — EPFO officers often deal with employer compliance.
🎯 Objective:
To set minimum rates of wages for workers in scheduled employments so that they receive fair compensation.
🧾 Key Points:
Central and State Governments fix minimum wages for different sectors.
Wages can be fixed by hour, day, month, or piece rate.
Covers jobs like agriculture, construction, textiles, etc.
Includes:
Basic wage
Special allowance (cost of living)
Employers must not pay below the minimum wage, even with mutual consent.
📖 Why important?
Ensures basic livelihood standards and prevents exploitation. Non-payment is a punishable offence.
🎯 Objective:
To provide a lump sum monetary benefit to employees after they leave service, as a gesture of appreciation.
🧾 Key Points:
Applies to establishments with 10 or more employees.
Employees are eligible after 5 years of continuous service.
Gratuity is calculated as:
(Last drawn salary × 15 × years of service) / 26
Max limit: ₹20 lakh (as of now)
Gratuity is payable on:
Retirement
Resignation
Death (paid to nominee)
Disablement
No gratuity is payable if the employee was terminated for misconduct.
📖 Why important?
A key element of social security. EPFO officers ensure employers follow this during settlements.
🎯 Objective:
To regulate the employment of contract workers and ensure they are not exploited.
🧾 Key Points:
Applies to:
Establishments with 20 or more contract workers
Contractors employing 20+ workers
Employers must register the establishment; contractors must obtain a license.
Provisions for:
Welfare facilities (canteens, restrooms)
Timely payment of wages
Equal treatment as regular workers
Contract labour can be abolished in certain conditions if work is perennial or core to the company.
📖 Why important?
A major area of concern in labour compliance. EO/APFCs often audit contract labour practices.
🎯 Objective:
To provide a legal mechanism for the resolution of disputes between employers and employees.
🧾 Key Points:
Covers disputes related to:
Wages
Working conditions
Layoffs
Termination
Bonus
Mechanisms:
Conciliation (by a government officer)
Adjudication (Labour Court, Industrial Tribunal)
Defines strike, lockout, retrenchment, layoff, closure
Requires notice of strike/lockout in public utility services
Protection to "workmen" from arbitrary dismissal
📖 Why important?
Understanding dispute resolution is critical — APFCs may handle or advise on such cases.
✨ Use this quick memory hook:
Wages Act – Pay fairly and on time
Minimum Wages – Never below a set floor
Gratuity Act – Thank you for long service
Contract Labour – Regulate third-party workers
Industrial Disputes – Resolve fights legally