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.

Bookings can now be made by clicking here, and students can sit the examination from 1 March 2019 onwards.


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.