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ACCA - The global body for professional accountants

Computer-based exams (CBEs) are available for the first seven papers (not the options papers) within the Foundation-level awards and the Knowledge level of the ACCA Qualification, see table below.

*From November 19, 2014 (target date), F4 English and Global exams will also be available as CBEs. All other F4 variants will continue to be offered as paper only.


Exam name

Exam title

ACCA Qualification



Accountant in Business 


Management Accounting  


Financial Accounting  

F4 (English and Global)

Corporate and Business Law* 
Foundations in Accountancy  



Recording Financial Transactions  


Management Information  


Maintaining Financial Records  


Managing Costs and Finance 


Accountant in Business 


Financial Accounting  


Management Accounting

Offering CBEs provides the following benefits to students:

  • Flexibility - Students are not restricted to June and December paper-based exam sessions as CBEs can be sat at any time of the year. CBE also offers flexibility for re-sits which can be taken at any time. There is no restriction on the number of times a student can re-sit exams by CBE.
  • Instant result - The student's result is displayed on the computer screen at the end of the exam.
  • Results - Once the student's result has been uploaded by the CBE centre it is transferred to the student's ACCA account within 72 hours.

Last updated: 5 Aug 2014