ACCA Computer-Based Exam Technique

Computer-based exam technique is a skill that must be practised. The live exam is not the place to discover how you prefer to arrange exhibits, write workings or use the spreadsheet.

Practise in the correct environment

Use ACCA's CBE Practice Platform throughout your studies. It contains specimen and past-exam content, marking guides and sample answers in an environment designed to reflect the live exam.

Practise the actions that consume time:

• moving between requirements and exhibits;
• using the word processor and spreadsheet;
• copying relevant figures without losing context;
• labelling workings; and
• reviewing unanswered or flagged items.

Read the requirement before solving the scenario

Identify four things:

1. the verb — for example calculate, explain, evaluate or recommend;
2. the subject — exactly what must be addressed;
3. the context or perspective — company, stakeholder, period or role; and
4. the mark allocation — your guide to time and depth.

Then read the scenario with a purpose. Extract facts that answer the requirement rather than highlighting everything that looks important.

Build a time plan for your paper

Do not use an old universal “minutes per mark” rule without checking the current format. Take the working time for your exact exam, reserve a small amount for navigation and final checks, and divide the remaining time by the available marks. Use that rate to set a stopping time for each requirement.

Time planning only works if you obey it. When time expires, leave a clear final point or working and move on.

Objective-test questions

• Read every option before selecting an answer.
• Watch for requirements such as “which two” or “select all that apply”.
• Use the scratchpad or spreadsheet for structured workings where permitted.
• Do not spend disproportionate time trying to rescue one low-mark item.
• Flag uncertain answers for review only if your exam interface permits it and you genuinely expect to have time.

Constructed-response calculations

• Use clear labels and one logical calculation per row or section.
• Show the method; an unexplained final figure is difficult to reward if wrong.
• State reasonable assumptions where information is ambiguous.
• Reference the result in your written discussion. Calculation and interpretation should support each other.
• If a figure will not reconcile, quantify the issue, preserve valid workings and continue.

Constructed-response narrative answers

Plan briefly, then write distinct applied points. A strong paragraph normally contains:

1. the relevant principle or issue;
2. the specific scenario fact;
3. analysis of its effect; and
4. a conclusion or recommendation where required.

Use headings that mirror the requirements. Avoid long introductions, copied scenario material and generic theory that is not applied.

Professional skills marks

Where your exam awards professional skills marks, they are earned through the quality of the response—not by adding a separate definition. Match the required format, communicate clearly, exercise scepticism or judgement where relevant, and make commercially sensible recommendations supported by the scenario.

Marker-friendly work still matters on screen

• Number and label each requirement clearly.
• Separate different points rather than hiding them in one long paragraph.
• Keep workings readable and internally consistent.
• Do not use unexplained abbreviations where the intended reader may not understand them.
• Answer the requirement asked, not the one you hoped to see.

The final review

Use remaining time to locate incomplete requirements, obvious spreadsheet errors and conclusions that do not answer the question. Do not rewrite acceptable answers for style while a requirement remains untouched.

For paper-specific technique, use the resources and examiner guidance linked from ACCA's exam support area, then ask focused questions in the OpenTuition tutor forums.