Association of Chartered Accountants (ACCA)

Introduction to ACCA computer-based exams

Computer-based exams (CBEs) are available for the first seven papers within the Foundations in Accountancy suite of awards (FA1, MA1, FA2, MA2, FBT, FMA and FFA) and the Knowledge level of the ACCA Qualification (BT, MA, FA and LW). 

Sitting CBEs provides the following benefits:

• Flexibility: You are not restricted to fix-timed paper-based examination sessions, as you can sit CBEs at any time of year. CBEs also offer flexibility for re-sits which you can take at any time. There is no restriction on the number of times you can re-sit the CBE exams 
• Instant results: Your result is displayed on the computer screen at the end of the exam. 
• Quick upload of result: Your results are uploaded by the centre right after the exam and will be transferred to your ACCA account within 72 hours.

CBE format:

• Two-hours long
• 50 questions
• Mark given as a percentage 
• Pass mark of 50%

CBE question types:

• Questions are all worth one to two marks each 
• Multiple choice: choose one answer from a list of options 
• Multiple response: select more than one response from the options provided (usually you select two responses)
• Multiple response matching: respond to a number of related statements by selecting the appropriate response for each statement 
• Number entry: key in a numerical response to a question 

FA1 and MA1 contain two-mark multiple choice questions only. 

FA2, MA2, FAB, FMA, FFA and AB, MA, FA and LW contain multiple choice, multiple response, and multiple response matching questions. 

News:

• From 2014, multi-task questions will be included in AB, MA, FA and LW, FAB, FMA and FFA papers. These questions contain a series of scenario-based tasks.

On the test day

Please refer to the Candidate test day flow chart for more information.

ACCA CBE demonstration

You are advised to try the online computer based exams (CBE) demonstration ahead of your exam. Please read through these instructions before attempting the demonstration:

• When you have answered a question you must click the ‘SUBMIT’ button for your answer to be recorded
• Unlike the live exam, you will see the marks you are awarded for each question as you go through the exam 
• Numerical answers should be submitted without commas and using the full stop as a decimal point e.g.10530.25 
• Move to the next question by clicking the ‘NEXT’ button in the left hand column 
• Move to the previous question by clicking the ‘BACK’ button in the left hand column 
• You may jump to another question by using the drop down list in the left hand column and clicking ‘GO TO’
• Unanswered questions are highlighted with an asterisk in the drop down list in the left hand column
• You can change your answers at any time during the exam by clicking the ‘CLEAR’ button
• You can have unlimited attempts at each question within the overall time limit of the exam 
• The time remaining for you to complete the exam is shown in the left hand column
• You may quit at any time by clicking the ‘EXIT’ button in the left hand column but you cannot then return to the exam. You will then be presented with your final mark
• The exam will end automatically at the end of the allotted time and you will be presented with your final mark.

The demonstration system is based on the live computer based exam system to allow you to familiarise yourself with the software. There are a few additional features in system used for the actual exam; however these will be explained in the hand-outs given to you before the exam starts.

Beijing, Shanghai, Guangzhou, Chongqing

Please contact us via above email address for exam sessions.

Test Fee

With effect from 1 April 2022 (For individual)

•BT, MA, FA, FBT, FFA, FMA:  RMB 1,320 per subject

•FA1, MA1, FA2, MA2:             RMB 1,080 per subject   

•LW:                                          RMB 1,500 per subject 

With effect from 1 April 2022 (For group registration)

•BT, MA, FA, FBT, FFA, FMA:

1-4 candidates or subjects: RMB 1,320 per candidate or per subject

5-9 candidates or subjects: RMB 1,260 per candidate or per subject

>=10 candidates:                RMB 1,180 per candidate or per subject

•FA1, MA1, FA2, MA2:

1-4 candidates or subjects: RMB 1,080 per candidate or per subject

5-9 candidates or subjects: RMB 1,050 per candidate or per subject

>=10 candidates:                RMB 1,000  per candidate or per subject

•LW:

1-4 candidates or subjects: RMB 1,500 per candidate or per subject

5-9 candidates or subjects: RMB 1,420 per candidate or per subject

>=10 candidates:                 RMB 1,340 per candidate or per subject

 *Note: All the above fees are VAT included.

Terms of payment

• All the above fees can be paid by candidates in RMB through the British Council Exams Online System. All fees must be paid no later than five working days before the test date.
• The request of registration information change must be made 5 working days before the exam day, and RMB 150 (3% VAT not included) per request per candidate will be charged if the request is accepted. Please contact us for more information.

REFUND AND CANCELLATION

• Candidates may cancel bookings five working days prior to the exam and receive a  50% of the local test fee refund. A written cancellation application is required. 
• For cancellations within five working days prior to the examination or for absence, there will be no test fee refund. 
• Sufficient evidence or explanation must be given at least five working days before test for cancellation. This evidence can be either in Chinese or English. Evidence can be a medical report or accident report etc, which should be issued by an authorised body. The report should include both the signature of the doctor/professional and stamp of the institution, and indicate that the situation stops the candidate from taking the exam on the scheduled date.

Application procedure

• Step 1: Read the Information sheet for CBE students. 
• Step 2: Online registration: Please visit British Council Exams Online System: https://publicsession.britishcouncilexams.cn/ and click on “Registration Guidance ” for application procedure. 

Candidates who require special arrangements are advised to register at least one week before registration deadlines.

Candidates will receive the provisional result after the exam is finished.