ACCA Computer-Based Exams (CBE): Everything You Need to Know (2026)

Every ACCA exam is now a computer-based exam (CBE). If you're new to ACCA or returning after a break, understanding the CBE format matters — it shapes how you practise, how you write your answers, and what you experience on the day. This guide covers what a CBE is, which exams use which format, the difference between sitting at a centre and remotely, the question types and tools, and how to prepare. To put it in context alongside the calendar, see our ACCA exam dates and deadlines guide.

What is a CBE?

A computer-based exam is delivered on a computer rather than on paper. You type long-form answers directly into the exam interface and click to answer objective questions. ACCA's CBE platform is purpose-built for the qualification and supports question types that aren't possible on paper, along with tools like a spreadsheet and word processor. The syllabus and pass mark are unchanged — every ACCA exam is still marked out of 100 with a 50% pass mark — only the delivery method is different.

Which ACCA exams are computer-based?

All of the ACCA Qualification exams are delivered as CBEs, but in two different formats depending on the level:

• On-demand CBE — the three Applied Knowledge exams (Business and Technology, Management Accounting, Financial Accounting) and the Corporate and Business Law (LW) variants. These can be booked and sat at any time of year through an approved CBE centre, with no fixed sessions, and you receive your result on screen.
• Session CBE — the remaining Applied Skills exams and all four Strategic Professional exams. These are sat in the four annual sessions (March, June, September and December), with results released several weeks after the sitting.

Centre-based vs remotely invigilated exams

This is the point students most often get wrong, so it's worth being clear: ACCA runs its session exams as both centre-based and remotely invigilated CBEs. In other words, for eligible exams and locations you can sit a session CBE remotely from a private space at home, supervised by an online invigilator, as an alternative to attending a test centre. Remote sittings come with requirements — a suitable private room, a compatible computer and webcam, a system and equipment check beforehand, and ID verification on the day. Availability varies by exam and country, and the on-demand Applied Knowledge exams are generally taken at a centre, so always confirm what's offered for your specific exam and location on the ACCA website before you book. Whichever route you choose, you select it during the booking process — see our guide to booking your ACCA exam.

CBE question types

ACCA CBEs use a range of question types depending on the level:

• Objective test (OT) questions: multiple choice, true/false, matching, drag-and-drop and fill-in-the-blank. Used heavily in Applied Knowledge and in Section A of Applied Skills papers, and machine-marked.
• Objective test case questions: a scenario followed by a set of linked OT questions — common in Applied Skills Section A.
• Constructed response (CR) questions: long-form questions requiring typed calculations, analysis and recommendations. Used in Applied Skills Section B and across all Strategic Professional papers, and human-marked.

The CBE interface and tools

The exam interface gives you a consistent set of tools at every level:

• A spreadsheet tool (similar to Excel) for numerical workings
• A word processor for written answers, with standard editing, cut, copy and paste
• A built-in calculator
• A navigation panel to move between questions and a flag-for-review function

ACCA provides a free CBE practice platform on its website with specimen exams in the live interface. Working through it before your first sitting is one of the highest-value, lowest-effort things you can do — it removes the interface from the list of things you're learning on exam day.

How to prepare for a CBE

The study content is the same as it always was; what changes is how you rehearse it:

• Practise in the real interface using ACCA's CBE practice platform and specimen papers.
• Practise typing your answers for constructed-response questions — handwriting speed is irrelevant now, but clear on-screen structure (headings, short paragraphs, labelled workings) earns marks and saves time.
• Use the spreadsheet tool for numerical papers such as FM and FR, so your workings are quick and legible to the marker.
• Do objective tests in volume — Applied Knowledge and Applied Skills Section A reward high-volume OT practice under timed conditions.

On exam day: what to expect

At a test centre you're allocated a workstation; scratch paper or a whiteboard may be provided for rough working (rules vary by centre). For a remote sitting, you'll complete the system and ID checks, and your room must be private and clear of materials. You can't bring your own resources to either, but the built-in calculator, spreadsheet and word processor are available throughout. For on-demand Applied Knowledge exams your result appears on screen immediately; for session exams, results are released on a scheduled date several weeks after the session closes.

Frequently asked questions

Can I take ACCA exams remotely from home?

Yes — ACCA offers remotely invigilated session CBEs alongside centre-based exams for eligible exams and locations, so many students can sit from a private space at home after passing a system and ID check. Availability varies by exam and country, and on-demand Applied Knowledge exams are generally centre-based, so confirm the options for your exam on the ACCA website.

What if I make a typing mistake in a constructed-response answer?

You can edit, cut and delete text in the word processor at any point during the exam, exactly as in any standard typing environment.

Are the CBE questions the same as old past papers?

Papers released before the CBE transition can differ slightly in format. ACCA publishes CBE specimen and past papers through the student portal — always use those for the most accurate practice.

Is the pass mark different for a CBE?

No. The pass mark is 50% on every ACCA exam, whether objective-test or constructed-response, and whether sat at a centre or remotely.

Prepare for your CBE with Learnsignal

Knowing the format is half the battle; rehearsing in it is the other half. Learnsignal's tutor-led ACCA courses include exam-technique guidance tailored to the CBE format at every level — from high-volume objective-test practice to structuring constructed-response answers on screen — so the interface is the last thing on your mind on exam day.