🏛️ UPSC - EPFO Enforcement Officer and Accounts Officer Recruitment 2026
UPSC EPFO EO / AO and APFC 2026 - Mock Tests, Syllabus and Exam Pattern
Complete guide for the UPSC Enforcement Officer (EO), Accounts Officer (AO) and Assistant Provident Fund Commissioner (APFC) examination conducted by the Union Public Service Commission for the Employees' Provident Fund Organisation. 391 vacancies (311 EO/AO + 80 APFC) expected in 2026. Single combined Recruitment Test (RT) of 120 questions, 300 marks, 2 hours, 1/3 negative marking. RT carries 75% weightage; Interview 25%. Unique syllabus includes Labour Laws, Industrial Relations, Social Security in India, and General Accounting Principles - not tested in any other competitive exam. Notification expected August 2026. Free mock tests, complete syllabus, cut-offs and expert tips.
391 Vacancies (2026)
300 Marks RT + 100 Interview
1/3 Negative Marking
75% RT + 25% Interview
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120
Questions in RT
300
RT Total Marks
1/3
Negative Marking
391
Vacancies (2026 RTI)
9
Subject Areas
ℹ️
UPSC EPFO EO/AO is an Officer-Grade Post - Very Different from EPFO SSA
Do not confuse this with the EPFO SSA (Social Security Assistant) which is a clerical post recruited directly by EPFO/NTA through a 5-section CBT. The EO/AO and APFC are Group B gazetted officer posts recruited by UPSC through a completely different process - a 120-question RT followed by a UPSC personality interview. The syllabus for EO/AO uniquely includes Labour Laws, Industrial Relations, Social Security in India and General Accounting Principles not tested in SSA or any other exam. Salary: EO/AO is Pay Level 8 (Rs.47,600) and APFC is Pay Level 10 (Rs.56,100) - both significantly higher than SSA at Pay Level 5.
📋 Table of Contents
Jump directly to the section you need
🎯 Practice Mock Tests - Subject-wise
UPSC EPFO EO/AO tests 9 subject areas. The unique subjects - Labour Laws, Social Security and Accounting Principles - require separate dedicated preparation not covered by standard mock tests.
⚖️ Labour Law and Social Security are unique to EPFO EO/AO: The most distinctive sections of this exam - Industrial Relations and Labour Laws, and Social Security in India - are not covered by standard competitive exam mock tests. These sections typically carry 20-30% of the RT questions and are the biggest differentiator. Study the EPF and MP Act 1952, ESI Act 1948, Minimum Wages Act, Labour Codes, and India's social security framework as dedicated separate subjects.
🔍 UPSC EPFO EO/AO 2026 - At a Glance
Key facts about the UPSC-conducted EPFO Enforcement Officer, Accounts Officer and APFC recruitment
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What Do EPFO EO, AO and APFC Officers Do?
Enforcement Officers (EO) inspect establishments to ensure compliance with the EPF and MP Act 1952 - conducting inspections, investigating violations, initiating legal proceedings against non-compliant employers, and protecting the interests of EPFO member-employees across organised sector workplaces. Accounts Officers (AO) manage provident fund accounts, process member claims, reconcile accounts and ensure accurate financial records. Assistant Provident Fund Commissioners (APFC) handle administrative, quasi-judicial, and supervisory functions - presiding over proceedings, reviewing compliance, and coordinating with employers and employees at the district/regional level. All three are Group B gazetted central government posts with powers under the EPF Act.
⚖️ EO/AO vs APFC - Key Differences
Both posts use the same written exam but differ in pay level, age limit, powers and functions. Candidates can apply for one or both simultaneously.
💡 Apply for both EO/AO and APFC if you meet age eligibility for both. The written RT is shared. Two separate interviews are held. Two separate merit lists are prepared. If you clear both, UPSC checks eligibility and allocates accordingly. There is no disadvantage to applying for both - it simply creates two opportunities from one preparation.
✅ Eligibility Criteria
Graduate from any discipline can apply - no specific engineering or commerce degree required. Age limits differ between the two posts.
📊 Exam Pattern - Recruitment Test and Interview
Single combined RT for both EO/AO and APFC. Offline pen-and-paper mode. 2.5 marks per question. 1/3 negative marking means 0.83 marks lost per wrong answer.
📄 Recruitment Test (RT) - Phase 1
120 MCQs - 300 marks - 2 hours - Offline - 1/3 negative marking
2.5 marks per correct answer. -0.83 marks (1/3 of 2.5) per wrong answer. 2 hours. Offline pen-and-paper OMR. Bilingual except English section. No sectional time limits. RT carries 75% in final merit. UPSC does not publish official question counts per section.
🎤 Interview / Personality Test - Phase 2
100 marks - 25% weightage - UPSC Bhawan, New Delhi only
- Personality assessment by UPSC interview board
- Technical depth: EPF Act, Labour Laws, EPFO's role
- Communication skills and clarity of expression
- Current affairs related to labour, economy, social security
- Awareness of government schemes - PM-SYM, Atal Pension Yojana
- Knowledge of EPFO's digital transformation (EPFO Unified Portal)
- Decision-making and ethical reasoning scenarios
- Questions from your educational background and work experience
Minimum qualifying marks in interview: 50 marks (UR/EWS) | 45 marks (OBC) | 40 marks (SC/ST/PwBD). Candidates below minimum do not make the final merit list regardless of RT score.
📚 Detailed Syllabus - All 9 Subject Areas
Most subject areas are familiar from UPSC CSE and state PSC preparation. The unique subjects - Labour Laws, Social Security and Accounting Principles - require separate focused study.
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General English
Only section in English only (not bilingual) - 10-15 questions
- Reading Comprehension - passages with inference and summary questions
- Grammar - Tenses, Articles, Prepositions, Subject-Verb Agreement
- Voice - Active and Passive transformation
- Narration - Direct and Indirect Speech
- Vocabulary - Synonyms, Antonyms, One-word Substitution
- Idioms and Phrases
- Sentence Correction and Error Spotting
- Fill in the Blanks and Cloze Test
- Para-jumbles - Sentence Rearrangement
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Indian Freedom Struggle
Modern History focus - 10-15 questions
- Early resistance to British rule - 1857 uprising
- Indian National Congress - formation, early sessions, moderates vs extremists
- Mahatma Gandhi - Champaran, Non-Cooperation, Civil Disobedience, Quit India
- Subhas Chandra Bose and INA
- Social reform movements - Brahmo Samaj, Arya Samaj, Aligarh Movement
- Revolutionary activities - Bhagat Singh, Chandrashekhar Azad
- Constitutional developments - Government of India Acts
- Partition and Independence 1947
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Current Events and Developmental Issues
10-15 questions - last 12-18 months
- National current affairs - government decisions, major events
- International events - bilateral, multilateral, geopolitical
- Labour and employment news - policy changes, scheme launches
- EPFO specific news - new schemes, circular updates, digital initiatives
- Economic developments - Budget, RBI, MSP, food security
- Social development - education, health, women empowerment schemes
- Science and Technology developments
- Sports, Awards, Appointments
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Indian Politics and Economy
15-20 questions - significant weight
Indian Polity
- Constitutional provisions - Fundamental Rights, DPSP, Fundamental Duties
- Parliament, President, PM, Council of Ministers
- Judiciary - Supreme Court, High Courts, judicial review
- Federalism, Centre-State relations, Emergency provisions
- Local Government - Panchayati Raj, Urban Local Bodies
Indian Economy
- Planning and economic policy history
- Banking and finance - RBI, monetary policy, fiscal policy
- Industry and trade - Make in India, PLI schemes
- Agriculture - MSP, PDS, food security
- Social sector - poverty, inequality, HDI, SDGs
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General Accounting Principles
10-15 questions - unique to EPFO exam
- Accounting Concepts - Going Concern, Accrual, Consistency, Materiality
- Double Entry Book-keeping system
- Journal entries, Ledger, Trial Balance
- Financial Statements - Balance Sheet, P and L Account, Cash Flow
- Bank Reconciliation Statement
- Depreciation methods - SLM, WDV
- Ratio Analysis basics - liquidity, profitability ratios
- GST basics - registration, filing, compliance
- Government Accounting - CAG, Comptroller framework
- EPFO Accounts - PF account reconciliation concepts
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General Science and Computer Applications
10-15 questions - basic level
General Science
- Physics basics - Motion, Force, Energy, Light, Sound
- Chemistry basics - Periodic table, Chemical reactions, Acids and Bases
- Biology - Cell, Human body systems, Diseases, Nutrition
- Environment - Ecology, Biodiversity, Climate Change
- Science and Technology current developments
Computer Applications
- Computer basics - Hardware, Software, Input/Output devices
- MS Office - Word, Excel, PowerPoint basics
- Internet and Email, Cybersecurity awareness
- EPFO digital systems - Unified Portal, UMANG, DigiLocker
- E-governance - Digital India, MyGov, UMANG
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General Mental Ability and Quantitative Aptitude
10-15 questions
- Logical Reasoning - Analogy, Classification, Series
- Data Interpretation - Tables, Charts, Graphs
- Number System, Percentage, Profit and Loss
- Ratio and Proportion, Averages
- Simple and Compound Interest
- Time and Work, Speed and Distance
- Coding and Decoding, Blood Relations
- Direction and Distance, Ranking
- Syllogism, Statement and Conclusion
⚖️ Industrial Relations, Labour Laws and Social Security - The EPFO Differentiator
These two sections are unique to the UPSC EPFO exam and together carry approximately 25-35% of RT questions. No other competitive exam tests these subjects at this depth.
⚖️ Industrial Relations and Labour Laws
Core Labour Acts (Most Important)
- EPF and Miscellaneous Provisions Act 1952 - eligibility, contribution rates, withdrawal rules, employer obligations, penalties
- ESI Act 1948 - coverage, contributions, benefits, ESIC administration
- Minimum Wages Act 1948 - fixation, revision, enforcement
- Payment of Wages Act 1936 - authorised deductions, timeline of payment
- Payment of Gratuity Act 1972 - eligibility, calculation, maximum limit
- Factories Act 1948 - working hours, health, safety provisions
- Trade Unions Act 1926 - registration, rights, immunities
- Industrial Disputes Act 1947 - conciliation, arbitration, adjudication
Four New Labour Codes
- Code on Wages 2019
- Industrial Relations Code 2020
- Code on Social Security 2020
- Occupational Safety, Health and Working Conditions Code 2020
🛡️ Social Security in India
EPFO Schemes (Highest Priority)
- EPF Scheme 1952 - PF contributions (employee 12%, employer 12%), withdrawal, UAN system
- Employees' Pension Scheme (EPS) 1995 - eligibility, pension calculation, higher pension option
- Employees' Deposit Linked Insurance (EDLI) 1976 - insurance coverage on death in service
- EPFO Unified Member Portal - digital services, claim submission
- EPFO's Automatic Transfer and One Member One EPF Account
National Social Security Schemes
- PM-SYM (Pradhan Mantri Shram Yogi Maandhan) - unorganised sector pension
- Atal Pension Yojana - co-contribution pension scheme
- NPS (National Pension System) - government employee pension
- PM Jeevan Jyoti Bima Yojana and PM Suraksha Bima Yojana
- Maternity Benefit Act provisions and ESIC maternity benefits
- Social security frameworks in developed economies - ILO conventions
💡 How to Prepare Labour Law and Social Security
- Read the original text of EPF Act, ESI Act, Factories Act - not just summaries
- Study sections and provisions numerically - exact contribution percentages, thresholds
- Read EPFO's official website for scheme details and recent circulars
- Use dedicated EPFO EO/AO preparation books - general UPSC books do not cover these
- Practice previous year EPFO EO/AO question papers from 2017, 2021, 2023, 2025
- Follow Ministry of Labour and Employment press releases for policy updates
- Understand all four Labour Codes and which old acts they consolidate
- Learn ILO (International Labour Organisation) conventions and India's ratification status
💰 Job Profile, Salary and Career Growth
EPFO EO/AO and APFC are Group B and Group A central government gazetted officer posts with excellent salary, service benefits and career progression
📈 Previous Year Cut-off Marks
RT cut-offs for interview shortlisting out of 300 marks. Final merit cut-offs higher after interview included.
ℹ️ Cut-offs are indicative estimates. UPSC does not officially release RT cut-off marks separately - they are derived from result analysis. At 2.5 marks per question, a score of 180 out of 300 means approximately 72-80 correct with minimal wrong answers. Target 185+ to be safe for General category. Focus heavily on Labour Laws and Social Security which are the highest ROI subjects since fewer candidates prepare these adequately.
💡 Expert Preparation Tips
From our faculty who have guided hundreds of UPSC EPFO EO/AO and APFC successful candidates
1
Labour Laws and Social Security are the highest ROI subjects - invest the most time here - Industrial Relations and Labour Laws combined with Social Security in India together constitute approximately 25-35% of RT questions across previous year papers. Unlike current affairs or general awareness where competition is equal, these subjects are highly preparation-sensitive - candidates who study the EPF Act, ESI Act, and Labour Codes systematically with their exact provisions score 8-12 questions more than those who only casually skim them. Since most candidates from arts/science backgrounds underinvest here, strong Labour Law preparation is the clearest differentiator in UPSC EPFO scoring. Read the actual text of the EPF and MP Act 1952, EPS 1995, EDLI scheme, and all four Labour Codes - not just summaries from coaching books.
2
UPSC EPFO preparation significantly overlaps with UPSC CSE - target both if age eligible - The broad GS syllabus of UPSC EPFO (Indian History, Polity, Economy, Science, Current Affairs, General Mental Ability) is the same as UPSC CSE Prelims Paper I. Candidates preparing for UPSC CSE who are within the EO/AO age limit (30 years for General) should apply for UPSC EPFO simultaneously - it requires only 3-4 additional subjects of unique preparation (Labour Laws, Social Security, Accounting Principles, and the EPFO-specific GK). The reverse is also true - EPFO aspirants should consider appearing in UPSC CSE as the core GS preparation is shared. The unique EPFO subjects require 4-6 weeks of focused study on top of standard UPSC GS preparation.
3
General Accounting Principles is a high-value section for non-commerce graduates - learn the basics - Many UPSC EPFO aspirants from humanities or science backgrounds are intimidated by Accounting Principles and skip this section. This is a strategic error. The accounting questions in UPSC EPFO are at Class 11-12 commerce level - basic journal entries, balance sheet components, depreciation, ratio analysis and GST fundamentals. They are not CA-level. A non-commerce candidate who spends 2-3 weeks systematically covering Class 11 Accounts NCERT plus EPFO-specific accounting applications (PF account reconciliation, trust accounting concepts) can score 8-10 out of the 10-15 questions from this section. Do not skip it.
4
EPFO-specific current affairs and digital transformation news is different from standard GK - The Current Events section of UPSC EPFO tests events from the last 12-18 months with a distinctive emphasis on labour policy, EPFO circular updates, scheme modifications, and social security developments that do not appear in standard Pratiyogita Darpan or banking GK materials. Subscribe to Ministry of Labour and Employment PIB releases, EPFO's official Twitter feed, and follow labour ministry news. Key EPFO-specific topics include: new PF withdrawal rules, higher pension option developments, EPFO automation initiatives, UAN-Aadhaar linking mandates, and labour code implementation status. This targeted awareness adds 3-5 current affairs questions compared to general current affairs preparation.
5
Apply for both EO/AO and APFC in the same form - maximum opportunity from one preparation - The UPSC EPFO application allows candidates to select EO/AO only, APFC only, or both. If you meet the age eligibility for APFC (35 years for General), selecting "Both" creates two separate opportunities from one written exam preparation. UPSC shortlists candidates separately for each post's interview. You may get interview calls for both and can appear in both interviews. Two merit lists are prepared independently. The only additional consideration when applying for APFC is the higher age limit (35 vs 30 for General) and slightly different interview focus (more administrative and quasi-judicial emphasis). There is no disadvantage to selecting both.
6
The 1/3 negative marking on 2.5-mark questions is steeper than it appears - strategise your attempts carefully - Each wrong answer in the UPSC EPFO RT costs 0.83 marks (1/3 of 2.5). Every two wrong answers cost 1.67 marks total - equivalent to losing almost one correct answer. At 120 questions with a target of 185+ out of 300 (requiring approximately 74-80 correct answers), 20 wrong answers cost you 16.6 marks which is the difference between clearing and not clearing the cut-off. The UPSC EPFO exam rewards accuracy over volume. Attempt questions you are confident about first, then selectively attempt those where you can eliminate 2 of 4 options. Leave completely uncertain questions blank - a blank is worth 0; a guess is worth -0.83 expected value if you have no information to eliminate options.
❓ Frequently Asked Questions - UPSC EPFO EO/AO 2026
Most searched questions about UPSC EPFO EO/AO and APFC recruitment answered by our experts
No - UPSC EPFO EO/AO and EPFO SSA are completely different exams for completely different posts. EPFO SSA (Social Security Assistant) is a clerical-grade Group C post recruited directly by EPFO/NTA through a 5-section Computer Based Test (150 questions, 600 marks, 150 minutes) covering Reasoning, GK, Quantitative Ability, English and Computer Literacy - salary Pay Level 5 (Rs.29,200). UPSC EPFO EO/AO and APFC are officer-grade Group B and Group A gazetted posts recruited by UPSC through a 120-question Recruitment Test (300 marks, 2 hours, offline) covering 9 subjects including Labour Laws and Social Security - followed by a UPSC personality interview. EO/AO salary is Pay Level 8 (Rs.47,600) and APFC is Pay Level 10 (Rs.56,100). The career trajectory, powers and prestige of the two posts are fundamentally different - SSA is a supporting clerical role while EO/AO have enforcement powers and APFC have quasi-judicial authority under the EPF Act.
No - UPSC EPFO EO/AO is NOT conducted every year. It is an irregular recruitment based on EPFO's vacancy requirements and UPSC's recruitment calendar. Major recent cycles include 2017 (first modern format), 2021, 2023, and the upcoming 2026 cycle (391 vacancies confirmed via RTI). The gap between cycles can be 2-4 years. This makes each cycle critically important - missing an application window or failing to prepare adequately means potentially waiting years for the next opportunity. The APFC recruitment has been combined with EO/AO since the 2021 cycle with both being covered under one RT. Monitor upsc.gov.in regularly and set up official UPSC notification alerts since these exams are announced without predictable timelines.
Any graduate from any discipline can apply - the essential qualification is simply a Bachelor's Degree from a recognised university. Arts, Science, Commerce, Engineering, Law, MBA - all are eligible. A diploma in Company Law, Labour Laws or Public Administration is listed as desirable but is not mandatory. In practice, candidates from Commerce backgrounds have a slight advantage in the Accounting Principles section, Law graduates have an advantage in Labour Laws and Industrial Relations, and Arts/Humanities graduates may have an advantage in the History and Polity sections. However, these advantages are subject-specific and moderate - a well-prepared candidate from any background can score excellently. The exam is designed to test applicability, not just academic background.
Enforcement Officers (EO) under EPFO have statutory powers under the EPF and Miscellaneous Provisions Act 1952. Key functions include: conducting inspections of establishments covered under the EPF Act to verify compliance with PF contribution requirements; issuing notices and demand letters to establishments that have defaulted on PF contributions; filing prosecutions against non-compliant employers in appropriate courts; recording statements from employees and employers during investigations; and attaching and recovering dues from defaulting establishments. EOs act as quasi-police officers for PF compliance - they can demand any records, inspect premises during reasonable business hours, and take cognisance of violations. This enforcement role makes the EO post one of the most active field-level positions in EPFO and comes with significant responsibility and public service impact in protecting workers' retirement savings.
The UPSC EPFO Recruitment Test (RT) is conducted offline (pen and paper based with OMR answer sheet) - not online CBT. This is different from most NTA-conducted or IBPS-conducted exams which are Computer Based Tests. UPSC typically conducts most of its examinations offline, and the EPFO RT follows the same format. This means you will be filling in circles on an OMR sheet at a designated examination centre. The question paper is available in bilingual (Hindi and English) format for all sections except the General English section which is in English only. PwBD candidates get compensatory time of 20 minutes per hour. Always carry valid photo ID on exam day - UPSC hall ticket is mandatory. There are no section-wise time limits within the 2-hour examination window.
EPFO offers a clear hierarchical career path for EO/AO and APFC officers. EO/AO starts at Pay Level 8 and can be promoted to APFC (Pay Level 10) through departmental promotion examinations after serving the prescribed period. APFC at Pay Level 10 can be promoted to PFC (Provident Fund Commissioner) at Pay Level 11, then RPFC (Regional Provident Fund Commissioner) at Pay Level 12, then Additional Central Provident Fund Commissioner (ACPFC) at Pay Level 13, and finally Central Provident Fund Commissioner (CPFC) at Pay Level 14 - the apex position in EPFO, equivalent to Joint Secretary level in the central government. EPFO also offers opportunities for officers to be deputed to the Ministry of Labour and Employment and occasionally to other central government postings. Since EPFO is a growing organisation with expanding responsibilities under the Code on Social Security 2020, career opportunities for EPFO officers are expected to expand significantly.
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Written and Reviewed by Our UPSC EPFO EO/AO and Labour Law Expert Faculty
UPSC EPFO Specialist - Labour Laws, Social Security and EPFO Recruitment | 10+ Years Coaching Experience
This page has been prepared by our senior UPSC EPFO faculty with experience coaching EO/AO and APFC aspirants through the Recruitment Test and UPSC Personality Test stages. All exam pattern details, 9-subject syllabus breakdowns, Labour Law and Social Security deep-dive, cut-off data and preparation strategies are based on official UPSC EPFO notifications and analysis of the 2017, 2021, 2023 and 2025 exam cycles. Monitor upsc.gov.in for the official UPSC EPFO 2026 notification expected August 2026.
✅ UPSC EPFO EO/AO Specialist ✅ Labour Law and APFC Expert ✅ 800+ Students Selected
UPSC EPFO EO/AO and APFC 2026 - Complete Guide: Syllabus, Exam Pattern, Labour Laws, Cut-offs and Free Mock Tests
The UPSC EPFO EO/AO and APFC Examination 2026 is conducted by the Union Public Service Commission to recruit Enforcement Officers (EO) / Accounts Officers (AO) and Assistant Provident Fund Commissioners (APFC) for the Employees' Provident Fund Organisation (EPFO) under the Ministry of Labour and Employment. Based on RTI response, 391 vacancies (311 EO/AO + 80 APFC) are expected in the 2026-27 cycle with notification expected in August 2026 and Recruitment Test (RT) in December 2026. Both posts are filled through a single combined RT of 120 MCQs, 300 marks (2.5 marks each), 2 hours, offline OMR-based, with 1/3 negative marking. RT carries 75% and Interview (100 marks) carries 25% in final merit. EO/AO is Pay Level 8 (Rs.47,600) and APFC is Pay Level 10 (Rs.56,100). Do not confuse with EPFO SSA which is a clerical post recruited by NTA directly - EO/AO and APFC are UPSC-recruited officer-grade gazetted posts.
The 9-subject syllabus covers General English (only in English, not bilingual), Indian Freedom Struggle, Current Events and Developmental Issues, Indian Politics and Economy, General Accounting Principles, Industrial Relations and Labour Laws (EPF Act, ESI Act, Minimum Wages Act, Payment of Gratuity Act, Industrial Disputes Act, four Labour Codes), Social Security in India (EPF Scheme 1952, EPS 1995, EDLI 1976, PM-SYM, Atal Pension Yojana, NPS), General Science and Computer Applications, and General Mental Ability and Quantitative Aptitude. The Labour Laws and Social Security sections are unique to UPSC EPFO - not tested in any other competitive exam - and together carry approximately 25-35% of RT questions. Previous year RT cut-offs for General category have ranged from 160-186 out of 300.
Our free UPSC EPFO EO/AO mock tests cover the standard subjects - General Studies (Indian History, Geography, Polity, Economy, Science), General Knowledge and Awareness (current affairs with EPFO focus), General Intelligence and Reasoning (mental ability section), Numerical and Mathematical Ability (quantitative aptitude), and English Language (General English section) - available topic-wise at zero cost at StudiesToday.com. For the unique EPFO subjects (Labour Laws, Social Security, Accounting Principles), use dedicated EPFO EO/AO preparation books and the original text of the EPF and MP Act 1952.