The global body for professional accountants

Related Links

Foundation-level qualifications

Computer Based Examinations (CBEs) are available for the first seven papers within the Foundation-level qualifications. All students MUST be registered with ACCA prior to being entered for CBEs.

The following papers within the Foundation-level qualifications are available by CBE:

  • FA1 Recording Financial Transactions
  • MA1 Management Information
  • FA2 Maintaining Financial Records
  • MA2 Managing Costs and Finance
  • FAB Accountant in Business
  • FMA Management Accounting
  • FFA Financial Accounting

ACCA Qualification

Students MUST be registered ACCA students prior to sitting the following papers by CBE:

  • F1 Accountant in Business
  • F2 Management Accounting
  • F3 Financial Accounting
  • F4 Corporate & Business Law (English & Global)

Exam cycles

You are eligible to sit a maximum of four papers in a three-month exam cycle, across a maximum of eight distinct exams over the course of a calendar year. These can be any combination of computer-based and paper-based exams.

The exam cycles for 2015 are:

  • June 2015: 1 Feb - 24 July
  • September 2015: 25 July - 30 September
  • December 2015: 1 October - 31 December

In 2016 and in all future sessions they'll be:

  • March session: 1 Jan - 31 March
  • June session: 1 April - 30 Jun
  • September session: 1 July - 30 September
  • December session: 1 Oct - 31 December

These sessions are in line with the exemption closing dates.


Registration deadlines

Students are not restricted to paper-based exam sessions as CBEs can be sat at any time of the year.

As soon as you have received confirmation from ACCA that your application has been approved, you may make arrangements to sit CBEs.

Students should arrange their CBEs directly with a licensed CBE centre.

For more information on registration and exam entry, please visit the General FAQs  section

Last updated: 14 Sep 2015