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

ACCA offers two six-monthly cycles for taking exams:

  • June cycle: 1 February to 31 July (including June paper-based exam session)
  • December cycle: 1 August to 31 January (including December paper-based exam session)

In each of the six-monthly cycles, students will be able to sit a maximum of four exams by paper-based or CBE method.

These dual sessions are in line with the exemption closing dates:

Exemption deadlines

  • 31 January - for June exams
  • 31 July - for December exams

Registration deadlines

Students are not restricted to June and December 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: 22 Apr 2015