ACCA - The global body for professional accountants

Computer-based exams (CBEs) are available for the first seven Foundation-level exams. These are the exams required for the Introductory Certificate in Financial and Management Accounting (FA1, MA1); the Intermediate Certificate in Financial and Management Accounting (FA2, MA2); and the Diploma in Accounting and Business (FAB, FMA and FFA). These exams are also required for the Certified Accounting Technician qualification. CBEs are also available for the ACCA Knowledge module exams (F1, F2 and F3) of the ACCA Qualification.

What are the benefits of sitting CBEs?

  • Flexibility - You are not restricted to June and December paper-based exam sessions as you can sit CBEs at any time of year. CBEs also offer flexibility for re-sits, which you can take at any time. There is no restriction on the number of times you can re-sit the exams by CBE.
  • Instant results - Your result is displayed on the computer screen at the end of the exam.
  • Results - Your results are uploaded by the licensed centre and will be transferred to your ACCA account within 72 hours.

How do CBEs work?

  • Find a CBE centre offering the exam(s) you wish to sit (see the list in the Related Documents at the bottom of this page).
  • You will need to pay the CBE centre directly for the exams you wish to sit.
  • Prior to the exam, the CBE centre will set up time-restricted access to the exams. (The exam must be sat on the scheduled date and time).
  • On the day of the exam, your identity will be checked by the invigilator, further validity and eligibility checks are carried out, and then the invigilator instructions will be read out.
  • You are then asked to start the exam software and input validation details into the software. This will further check your identity and eligibility to sit the exams.
  • Instruction screens will be displayed and you may then start the exam when advised to do so by the invigilator.
  • Once the exam is started, the questions are displayed on screen and the answers are input directly onto the CBE software.
  • On completion of the exam, the final percentage score is calculated and displayed on screen.
  • You will be asked to print two copies of the Provisional Result Notification; one copy is retained by the CBE centre and the other is for your records.
  • The CBE centre uploads the results to the CBE system and these will be transferred to your records with ACCA within 72 hours.

To find a CBE centre near you, please see the Related Documents section at the bottom of this page.

For more information about computer-based exams, please see the menu to the right of the page.

Last updated: 3 Jul 2014

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