This article highlights the benefits of ACCAs computer-based exams (CBEs), outlines how we

have improved the CBE experience to make it even more intuitive for you and also provides
some guidance on how to approach a CBE.
Computer-based exams at ACCA
ACCA launched CBEs in 1998 and over the years has gradually increased the number of exams
available by this method of assessment. The exams currently available as a CBE are:
Foundations in Accountancy

Paper FA1, Recording Financial Transactions

Paper MA1, Management Information

Paper FA2, Maintaining Financial Records

Paper MA2, Managing Costs and Finance

Paper FAB, Accountant in Business

Paper FMA, Management Accounting

Paper FFA, Financial Accounting

ACCA Qualification

Paper F1, Accountant in Business

Paper F2, Management Accounting

Paper F3, Financial Accounting

Students who take their exams by CBE report high levels of satisfaction. You too can benefit
from the following advantages of CBEs:
Flexibility
CBEs are available on-demand, meaning that you can take them at any point throughout the year.
Students tell us they love the flexibility of not being restricted to the June and December exam
sittings. Whilst we hope that you will pass first time, a key advantage of CBE is that you can take
your resit much sooner while the subject knowledge is fresh in your mind.
Instant results
Instant results are provided, so if you sit a CBE you will know immediately if you have passed

so you dont have to spend the next few weeks waiting.

Convenience
We are constantly updating our CBE centre network, recruiting more centres to make it more
convenient for you to take our exams. All CBE centres are approved by ACCA to ensure they all
meet our high standards before we add them to our network. Visit the CBE page to find the latest
list of centres in your area in the related documents area at the bottom of the page.
In addition to growing our centre network, we have also been looking at how we can make the
CBE experience more intuitive, leaving you to focus on your exam, rather than the software
itself. ACCAs new CBE platform will be launched in late February 2014 so if you are taking
your CBE from the 26 February onwards, please be sure to familiarise yourself with the new
CBE experience by looking at our showcases and specimen exams before you take your live
exam. You can also find further detail on some of the improvements to the CBE experience
outlined later in this article.
Developing CBEs
A very rigorous approach is taken when developing ACCA exams, whether for CBE or the
traditional paper-based format. All questions for CBEs are written by experienced writers and
reviewed several times before they make it to a live exam. By having such rigorous systems in
place we can ensure we maintain the same standards for paper-based exams and CBE.
The key difference between CBE and paper-based exams is that all live CBE exams have
different questions as they are automatically constructed from a question bank. It means two
people sitting the exam at the same time will get a different version of the exam. It also means if
someone sits a CBE on a Tuesday, they will get a different version of the exam if they resit the
same subject later that week. There are systems in place to ensure that all exams are equivalent
but having different question sets means we can ensure our rigorous standards are met while
offering exams on demand.
Enhancing the CBE experience
We are making some enhancements to our CBEs to make use of a more user-friendly interface,
helping you to progress through your exam more efficiently.
Some of the features added to improve the exam experience include:
Question header
The following information is displayed at the top of the screen at all times during the exam:

Question number

Total marks available for question

Time remaining

Exam progress bar and details button

Use this information to help you manage your time during the exam and to track your progress.
The exam progress bar will automatically update as you complete the exam. You can also access
an overview of your progress at a question level on the Exam Progress Details panel, to see
which questions have been fully completed and which questions remain incomplete.
Onscreen help and references
There is a Help button located at the bottom left of the screen at all times during the exam.
When selected, the exam instructions will be displayed again, providing you onscreen access to
information on answering questions, navigating the exam and making use of the exam features
during your exam.
Additionally, for Paper F2/FMA, a References button will also be available during the exam,
allowing you onscreen access to all relevant formulae and maths tables required for this exam.
The integration of all relevant instructions and references within the CBE software means you
automatically have all resources you need in order to sit your exam.
Navigation and question flagging
As you progress through the exam your answers will be automatically saved. If you select to
navigate away from a question which has been partially completed then a message will be
displayed to confirm that the question is incomplete. You can choose to stay on the question to
review your answer(s), or can continue to the next question. If there is an issue with any answer
you have provided for an incomplete question, such as less than the required number of answer
options being selected, then additional information will be displayed on the question in red text,
providing guidance on how to resolve the issue.
If you wish to revisit or review a question at a later point during the exam, you can select the
Flag button to set a reminder to return to the question. The Flag button is displayed below
every question. The Exam Progress Details panel also reflects which questions you have flagged.
Supporting you through your CBEs
We have developed a series of resources to help you prepare for your exams. Please access the
following resources for more information:
CBE showcases
We have developed showcases to provide you with an overview of exam formats, including
changes being introduced in February 2014. The showcases are designed to show you examples
of how the different questions look in the CBE environment, their functionality in terms of how

you should answer them and how they are marked. Access the showcases for an overview of the
exam you are taking:

New question types showcase - F1, F2, F3

CBE experience showcase - F1, F2, F3

CBE experience showcase - FA1, MA1, FA2, MA2

New question types showcase - FAB, FMA, FFA

CBE experience showcase - FAB, FMA, FFA

Specimen exams
Full specimen exams (which were previously known as pilots or demos), reflecting the new
exam formats, incorporating all question types, are available on ACCAs global website. Access
specimen exams before you take the live exam to ensure you are familiar with the exam format
and CBE experience.
Technical articles
Technical articles have been written for each of the exams available by CBE, to outline how you
should approach that subject. These articles will help you fully prepare for the exam.
Access the technical article to help you prepare for your exam:

Paper F1/FAB

Paper F2/FMA

Paper F3/FFA

Some tips for sitting CBEs

The types of questions included in both paper-based exams and CBEs will be equivalent in
difficulty and demand, but the way that each question is presented, and the way the answer is
recorded, differs between the two methods. In a CBE, candidates record their answers on the
same screen as the question is shown; for paper-based multiple-choice questions, answers are
recorded on the candidate answer booklet.
In a CBE you are presented with one question at a time, compared to the paper-based exam
where you can see all questions at the same time. Displaying only one question at a time helps
you focus on each question. Research tells us that the way we read information presented on a
computer is different to how we read on paper. On the computer our eyes tend to jump around
the screen rather than read it systematically as we would a printed page. Remember to take time

to read the question carefully to ensure you dont miss any important information, especially on
multi-task questions (MTQs) where relevant information can be contained throughout the
question (visit the showcases and specimen exams using the links provided to become more
familiar with MTQ formats).
You can revisit questions and change answers at any time until the exam duration has been
reached or you chose to exit the exam. Remember, once you exit the exam, you cannot re-enter
that exam.
Do not spend a lot of time on questions you are unsure of; instead, flag them, move on and come
back to these questions at the end of the exam.
Summary
It is important for you to take time to familiarise yourself with CBEs before you actually take a
live exam.
The ACCA website provides access to materials which will help you to prepare for your CBE,
including the showcases, syllabus and study guides. Access these resources.
In addition, the ACCA website contains information on CBEs and full specimen exams for each
subject, to help you prepare for the live exam. By practising exam technique using computerbased specimen exams, you will be able to get a better understanding of how the system works
and the question types that you may be presented with so that in the live exam you can
concentrate on answering the questions. Access a range of resources and advice relating to
CBEs, including the specimen exams.