Please note that the Law, Principles of Accounting and Professional Responsibilities & Ethics CBEs must be passed (or exemptions claimed) before the examination closing date for your final written paper(s).
For the May session, the examination closing date for the written papers is the last day of February. For the November session, this is the last day of August. This would not include the late entry period for either session.
Booking your CBEs
To book or reschedule (change the time, date or venue) of an existing CBE booking, click here.
To reschedule a booking you will need your 16 digit confirmation number that can be found in your appointment confirmation email.
- 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 bookings cannot be separated into two separate bookings.
- 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 fee is £90 per examination. Should you be unsuccessful, you must allow 72 hours before booking again.
Thinking of entering for your CBEs? Have you taken the new full mock exams yet? These are the full 50 questions for Law and Ethics and the full 40 questions for Accounting. These are the same set up as the CBEs you will receive in your real test and are hosted by Prometric. Please note your IT set up may differ from the ones at the test centre, which may result in some differences in how the mock CBEs appear compared to the live CBEs, but the mocks are the best way to get used to how to answer the CBEs on the day of your real test. The mocks will show you the full range of question styles you will get. For more information on that, click on the "Guidance on Success" link at the bottom of this page,
Please note that opening up the mocks below will open a new tab and you will be presented with the standard Prometric login screen. Please click on the “OK” tab and on the next screen click on the “Confirm” tab. You will then need to check the box that says “I accept these terms” to be able to click on the “Continue” tab. You will then be taken to the tutorial section, which includes the opportunity to practice the different question types that are in the CBEs. When you are ready, click on “Start Test” tab and you will be taken to the first question.
If when you click on the links below you get an error message saying that Flash is not enabled, please see instructions here on how to enable Flash.
If you have not yet attempted the mock exams, please click on the links below:
- Accounting - Mock 1
- Accounting - Mock 2
- Law - Mock 1
- Law - Mock 2
- Professional Responsibilities & Ethics from 1 March 2020
Please note the summary page at the end will only be available on the mocks for learning purposes so you can review how you did and where you went wrong. These will not be available in the real exam.
Belfast, Birmingham, Bournemouth, Bristol, Cardiff, Edinburgh, Exeter (four dates per year), Glasgow, Guernsey, Isle of Man, Jersey, Leeds, Liverpool, (City of) London, Manchester, Newcastle, Peterborough and Southampton.
Important information for students sitting CBEs
You will be eligible to sit the CBEs following acceptance of your registration as a CTA student, subject to a 21 day period to allow your profile to be created on the CBE system.
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.
Various test centres around the UK 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).