Computer Based Exams (CBEs)

11 Mar 2021

CBE Deadlines for completion

All three CBEs must usually be passed (or exemptions applied for as appropriate) before you can enter for your final tax exam (ie passed by the end of February for the May exams or the end of August for the November exams). 

Booking your CBEs

You will be able to book your first CBE 14 days after your student registration has been confirmed. 

There are two options available - sit at a test centre or sit remotely.  You must read all the guidance before deciding which is the correct option for you. For further details and how to book, see the Booking CBEs page.

To reschedule a booking you will need your 16 digit confirmation number that can be found in your appointment confirmation email.

  • Should you be unsuccessful, you must allow 24 hours before booking again
  • Please note that bookings cannot be rescheduled on the day they are due to take place. Rescheduled appointments may be subject to a rescheduling fee
  • Back-to-back test centre bookings cannot be separated into two separate appointments
  • To reschedule a test centre appointment to a remote sitting exam, select 'Reschedule' from the 'REMOTELY PROCTORED EXAM' options
  • If you decide you longer want to sit your CBE at all at any point in the future, you can select to cancel your booking. Proceeding with this option will completely delete your booking from the database and result in a full forfeiture of the exam fees you have paid


The up-to-date cost of a CBE can be found on our fees page.

CBE Results

You will receive your result onscreen immediately after your exam. You will also be emailed your score within 24 hours of sitting your exam. The results will be updated on your Exam Dashboard the following day*

*CBE passes achieved after 31 December will be visible on your Exam Dashboard when the November exam results are published (usually the third week of January). CBE passes achieved after 30 June will be visible on your dashboard when the May exam results are published (usually the third week of July.)

Sample CBEs

Thinking of entering for your CBEs? Have you attempted the Sample exams yet?

There are two Sample exams for each CBE, which are the full 50 questions for Law and Ethics and the full 40 questions for Accounting.  

Please note that the sample exams will not be marked when you attempt them - record your answers on a piece of paper as you go along.

Once you have finished, check your answers using the individual links below.  

Remember that you can attempt the Sample exams as many times as you want to.  Why not reopen the Sample exam you attempted, look again at any questions you got wrong and find the information in the relevant manual to see why.

The Sample exams are a very similar set up to the CBEs you will receive in your real test and are hosted by Prometric.   They are both designed to show how the CBEs work and are also intended as technical exam practice.

The best way to get used to how to answer the CBEs on the day of your real test is to watch this tutorial video.

If you have not yet attempted the Sample exams, please click on the links below:

You can check the answers to each of the Sample exams by clicking on the links below:

For further information, see the CBE Guidance on Success.

Important Information for Sitting CBEs

You must apply to sit the CBEs online; an entry and payment facility is available via the Institute’s website for this purpose. It will be possible to sit the CBEs on separate occasions. You may be able to sit two CBEs back-to-back at a single session, with a short break between each CBE. Provision will be made for you if you are eligible for extra time or require accessibility software and if you are in need of either of these, please contact the CIOT in advance of booking an exam or visit the FAQs.

If you are sitting in a test centre, there are centres around the UK that will be available for you to sit the CBEs at a time of your choosing. You should allow at least 10 working days between the time of booking the CBE and an appointment being available at your chosen centre, and you should expect slightly longer waiting times at periods when demand is likely to be high (particularly in February and August).