The global body for professional accountants

What exams are CBEs available for?

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 F1, F2, F3 and F4 (English and Global) exams of the ACCA Qualification.

What are the benefits of sitting CBEs?

  • Flexibility - Flexibility – You can sit CBEs at any time of the 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.
  • Fast results availability - 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 (please see the Finding a CBE Centre section below).
  • You will need to pay the CBE centre directly for the exams you wish to sit.  CBE centres set their own fees based on guidelines provided by ACCA.
  • 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.

Finding a CBE centre

Visit our CBE centre list section to find a centre near you


Special CBE Centres

For students wishing to sit an exam in a country where there is no paper option it may be possible  to arrange to sit at a CBE centre other than those listed in the CBE centre database.

To request to sit your exam at an unlisted CBE centre you must submit your request to us by emailing with CBE Centre not listed as your subject field.  You should provide an indication of when you wish to sit, however, please note that it may take up to 12 weeks to arrange a suitable venue.

If it is not possible for us to arrange a CBE centre at the location you have requested, you will be offered the opportunity to sit your exam at the nearest listed CBE centre.

Please note that if you are taking exams at a special CBE centre, fees may be higher than those for a regular CBE centre.

Further information on CBEs

For more information about computer-based exams, please refer to the following pages:

Last updated: 3 Nov 2015