Computer Based Examinations (CBEs)

Important information for students sitting CBEs

Please note that the CBEs must be passed before the examination closing date for your final written paper(s). For the May session this is the last day of February and for the November session this is the last day of August. This would not include the late entry period for either session.

Available Centres: 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.


The fee is £85 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 50 question mock exams yet? If not, please click here for Law and here for Professional Responsibilities & Ethics.

Please note from March 2019 - The CIOT (in conjunction with the Association of Taxation Technicians (ATT)) has created a new Computer Based Examination (CBE): Principles of Accounting.  The new Principles of Accounting CBE will be in a similar format to the existing CBEs in Law and in Professional Responsibilities & Ethics. A sample examination will be available in December 2018.  Students will be able to book for the new CBE from January 2019. 

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 two CBEs on separate occasions, or you may sit both back-to-back at a single session, with a short break between the two CBEs. Provision will be made for you if you are eligible for extra time or require accessibility software. Please contact the Institute about this.

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).