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

Since 2020, all ACCA exams have moved to computer-based format (CBE). If you are new to ACCA or returning after a break, understanding the CBE format is essential — it affects how you practise, how you write your answers, and what you experience on exam day.

What is a CBE?

A computer-based exam (CBE) is an exam delivered on a computer at an approved test centre, rather than on paper. You type your answers directly into the exam interface, and for objective questions you select your answer by clicking. ACCA's CBE platform is purpose-built for the qualification and includes a range of question types not possible in a paper-based format.

Which ACCA Papers Are CBE?

All 13 ACCA papers are now delivered as CBEs. However, there are two different CBE formats depending on the level:

• On-demand CBE (Applied Knowledge — BT, MA, FA): These papers can be sat at any time of year at an approved test centre. There are no fixed exam sessions. You book, sit, and receive your result immediately.
• Session CBE (Applied Skills and Strategic Professional): These papers are sat during the four annual exam sessions (March, June, September, December) at approved test centres. Results are released several weeks after the sitting.

CBE Question Types

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

• Objective test (OT) questions: Multiple choice, true/false, matching, drag-and-drop, fill-in-the-blank. Used extensively in Applied Knowledge and in Section A of Applied Skills papers. These are machine-marked.
• Objective test case questions: A scenario followed by a set of OT questions. Common in Applied Skills Section A.
• Constructed response (CR) questions: Long-form questions requiring typed answers — calculations, written analysis, recommendations. Used in Applied Skills Section B and all Strategic Professional papers. These are human-marked.

The CBE Interface

ACCA's CBE interface includes:

• A spreadsheet tool (similar to Excel) for numerical questions requiring workings
• A word processor for written answers
• A built-in calculator
• A question navigation panel to move between questions
• The ability to flag questions for review

ACCA provides a free CBE practice platform on its website where you can familiarise yourself with the interface before your exam. Using this before your first sitting is strongly recommended.

How to Prepare for a CBE

The core study content for CBEs is the same as it was for paper-based exams — the syllabus hasn't changed. However, how you practise should reflect the format:

• Use the ACCA CBE practice platform — free on the ACCA website, includes specimen papers in the actual interface
• Practise typing answers — for constructed response questions, you need to be able to express your thinking clearly in typed form. Handwriting speed is no longer relevant; clear structure and presentation on screen is.
• Use the spreadsheet tool — for numerical papers like FM and FR, practise doing your workings in the spreadsheet tool rather than on paper
• Do objective test questions in volume — the Applied Knowledge and Applied Skills Section A questions are best prepared for through high-volume OT question practice

On Exam Day: What to Expect

You sit CBEs at an ACCA-approved test centre. You will be allocated a computer workstation. Scratch paper or a whiteboard may be provided for rough workings (rules vary by centre). You cannot bring your own materials, but the built-in calculator and spreadsheet tools are available throughout.

For on-demand CBEs (Applied Knowledge), your result appears on screen immediately after completion. For session CBEs, results are released on a scheduled date several weeks after the exam session closes.

Frequently Asked Questions

Can I take ACCA exams remotely from home?

As of 2026, ACCA does not offer remote proctored home-based CBEs as a standard option. Exams are sat at approved test centres. Check the ACCA website for any updates to this policy.

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

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

Are the CBE questions the same as past paper questions?

Past papers released before the CBE transition may have a slightly different format. ACCA publishes CBE specimen papers and past CBE papers through the student portal — always use these for the most accurate exam practice.

Preparing for ACCA exams? Learnsignal's online ACCA courses include exam technique guidance tailored to the CBE format at every level.