There are 50 questions to complete in 2 hours and you'll be prompted to read the instructions before you begin the exam.

The on-screen timer will show you how long you have left. You do not need to answer the questions in order so you can return to a question later. Don’t leave any multiple choice questions left unanswered. If you’re not sure, make your best guess. Use any time left at the end to review each of your answers.

The CBE will automatically end after your 2 hours are up. If you finish early and have answered all questions as best as you can, click ‘Exit’ to submit your exam. The required pass rate is 50% and your result will appear on screen. You're advised to print 2 copies of the results certificate before you exit the examination system. If you were unsuccessful, we'll help you to arrange a resit.

ACCA have also produced a presentation which helps to explain the CBE process.