Principles of Accounting CBE (from 2019)

The CIOT, in conjunction with the Association of Taxation Technicians (ATT) has created a new Computer Based Examination (CBE).

The new Principles of Accounting CBE was introduced in response to employer feedback gathered during the course of consultations regarding the revised CTA exam structure. It is in a similar format to the existing CBEs in Law and Professional Responsibilities & Ethics. Students who have passed this as part of the ATT qualification do not need to take it at CTA level as it is the same examination.

NEW – You can now take a basic calculator into the exam room

Following a change of rule at the test centres, from now on for the Principles of Accounting CBE only, candidates are permitted to take a basic calculator (Non-Accounting, Non-Scientific) to the centre for use in the exam.  The calculator will be checked by the test centre administrator and will not be permitted for use if it is not a basic calculator.

Please note that there will still be on onscreen calculator available for use on every question if you do not wish to take a basic calculator with you to the test centre.  If you forget to bring a calculator, there may be a spare basic calculator available at the test centre and please ask the test centre administrator.

Bookings can now be made by clicking here.


The Principles of Accounting CBE must be sat by all students, although exemptions are available to those who are exam qualified from certain professional accountancy bodies.

Click here to see if you are eligible, or to apply for an exemption.