GRBS being an official ACCA Computer Based Exam Center is pleased to invite you all to sit any of ACCA's Fundamentals Level's , Knowledge Module exams in GRBS CBE Center.


ACCA was the first professional body to introduce computer-based examinations in 1998. ACCA has over 400 licensed CBE centres worldwide.

Computer-based exams (CBEs) are available for the first seven papers (not the options papers) within the Foundations in Accountancy suite of awards and the Knowledge level of the ACCA Qualification.

The CBE system is flexible, so you can sit assessments at any time of the year. You are not restricted to the June and December exam sessions.


Following Knowledge module exams of the ACCA Qualification papers can be sat as CBE:

  • F1 - Accountant in Business

  • F2 - Management Accounting

  • F3 - Financial Accounting

  • F4 - Corporate and Business Law (GLO)

  • F4 - Corporate and Business Law (ENG)


Following Foundation-level exams can be sat as CBE:

  • FA1 - Recording Financial Transactions

  • FA2 - Maintaining Financial Records

  • MA1 - Management Information

  • MA2 - Managing Costs and Finances

  • FAB - Accountant in Business

  • FFA - Financial Accounting

  • FMA - Management Accounting




Offering CBEs provides the following benefits to students:

  •   Flexibility - Students are not restricted to June and December paper-based exam sessions as CBEs can be sat at any time of the year. CBE also offers flexibility for re-sits which can be taken at any time. There is no restriction on the number of times a student can re-sit exams by CBE.

  •   Instant result - The student's result is displayed on the computer screen at the end of the exam.

  •  Results - Once the student's result has been uploaded by the CBE centre it is transferred to the student's ACCA account within 72 hours.


There are many accountancy bodies that offer accountancy qualifications around the world. Here is a summary of why you should choose ACCA:

Unrivalled global network

ACCA is the global body for professional accountants with over 162,000 members and 428,000 students in 173 countries.

ACCA have 89 offices and centres globally all offering localised support.

ACCA qualifications are based on international accounting standards making them globally relevant.

ACCA offer local law and tax options making your qualification locally relevant too.

ACCA qualifications are recognised by key regulatory and education authorities around the world and we have joint membership of other international accountancy bodies.

ACCA’s qualifications are benchmarked against education levels around the world. So by choosing ACCA, you choose qualifications that have been independently quality checked.

Respected by employers

Over one hundred years of proven reputation for quality and excellence.

8,500 approved employers globally

Qualifications developed with employers giving you the skills and knowledge to be work ready

A strong focus on ethics means that employers know they are getting ethical accountants.

Quality assured qualifications mean employers can be confident of your ability and knowledge.

Putting you in charge of your studies and career

You can study full-time or part-time around work. You can choose to self-study or study with a tuition provider. You can progress at your own pace and start at the right level for you.

Once you qualify with ACCA you can gain exemption from parts of other academic qualifications, making it quicker for you to complete them.

Having both financial and management accounting skills means that you can move between roles, industries and sectors. 

We provide you with the core knowledge in all areas of accountancy to ensure you have the complete skillset required of a finance professional, and so that you can choose the right finance role for you in any industry.

Exam format

CBE Question types




Each exam:

  • is of two hours duration
  • is out of 100 marks
  • has a pass mark of 50%
  • contains 2 sections:
  • section A contains objective test questions (OTs)
  • section B contains multi-task questions (MTQs)


Note: The F1, F2 and F3 exams follow the same structure and syllabus as the Foundation-level Diploma exams (FAB, FMA and FFA respectively).





Each exam:

  • is of two hours' duration
  • contains 50 questions
  • is out of 100 marks
  • has a pass mark of 50%
  • contains two-mark objective test questions –multiple choice questions only.




Each exam:

  • is of two hours duration
  • contains 50 questions
  • is out of 100 marks
  • has a pass mark of 50%
  • contains the following objective test questions (OTs) -all worth two marks:

- multiple choice questions

- multiple response questions

- multiple response matching questions

- number entry questions




Each exam:

  • is of two hours duration
  • is out of 100 marks
  • has a pass mark of 50%
  • contains 2 sections:

- section A contains objective test questions (OTs)

- section B contains multi-task questions (MTQs)


Note: The FAB, FMA and FFA exams follow the same structure and syllabus as the ACCA Qualification exams (F1, F2 and F3 respectively).


Register for ACCA


The quickest way to apply for ACCA is to complete your ACCA registration online, including uploading all your supporting documentation and making an online payment. This is our recommended application method.

Before you apply, please check that you have read and fully understand the relevant information.

You will be asked about your preferences on these in the online application - and will need to answer them to complete the process.


In order to complete the application you will need to provide the following:

          1.proof of any qualifications

          2. proof of identity

          3. passport-style photograph


If you choose to apply online and upload your documents, you will need to complete your application by making your payment by credit/debit card.

Please note that each document file size must not exceed 2 MB. A maximum of 20 files may be uploaded. Permitted file types include:


Plain text files (TXT format)

Microsoft Word (DOC format)

Microsoft Excel (XLS format)

Images (in BMP, GIF, JPEG or TIFF format)

Adobe PDF.


For more information refer to the Online application user guide


About the DipIFR Qualification

If you are a finance professional who is not already knowledgeable about the details of International Financial Reporting Standards (IFRS), this qualification has a fast and efficient solution to meet your needs. You need to develop a working knowledge of the area, and the DipIFR will make this happen.

Over 113 countries require or permit the use of International Financial Reporting Standards (IFRS) for publicly-traded companies. All listed companies in the European Union (EU) have to prepare consolidated company accounts that comply with IFRS. It also affects associates and subsidiaries of EU-listed companies.

Other countries such as Australia, Hong Kong and South Africa have already adopted IFRS or equivalents as their local Generally Accepted Accounting Principles (GAAP). And many other countries around the world, including India, are moving towards applying IFRS, which is having a significant impact on financial reporting.

To receive your Diploma in International Financial Reporting, you need to pass a single paper examination which is held in June and December each year at ACCA examination centres around the world.

This qualification is also offered in the Russian language for candidates wishing to study and sit the examination in Russian.

Self-Check Modules

Are you part way through your studies but struggling to pass your exams? Be honest with yourself. Could your English and/or maths skills be a reason?

Then why not complete ACCA self-check modules to get a realistic assessment of your proficiency in English and maths? If you’re struggling, we have suggested interventions to help you improve.

АССА self-check modules in English and maths are optional to complete, free of charge and anonymous so it won’t get written back to your student record and only you will know the results and feedback.

It could help give you the confidence and reassurance you need to feel ready to tackle your exams at the next exam session. 

So what are you waiting for? You’ve got nothing to lose and everything to gain and you may just amaze yourself at how clever you are!

Visit ACCA's Virtual Learning Centre to access the English and maths self-check modules.

ACCA CBE Pilot Exam

Test yourself before the official Computer Based Exams,find out your score,save your time and money.

Please read through these instructions before trying the Online CBE Pilot Exams:

  • When you have answered a question you must click the SUBMIT button for your answer to be recorded
  • Numerical answers should be submitted without commas and using the full stop as a decimal point eg.10530.25
  • Move to the previous question by clicking PREVIOUS in the left hand column
  • You may quit at any time by clicking the EXIT button in the left hand column, but you cannot then return to the exam.
  • You can change the answers at any time during the test by clicking the CLEAR button
  • You can have unlimited attempts at each question within the overall time limit of the test (the demonstration exams are not time restricted)
  • In the demonstration exams the time is not restricted, however in the live exam, the time remaining to you for completing the exam appears in the left hand column.
  • The demonstration system is based on the live computer based exam system, to allow you to familiarise yourself with the operation of the software. There are a few additional features in system used for actual exams, however these are explained in the handouts given to you before the exam starts.


Start Online CBE Pilot exam

Bank details



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Details for USD payments

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Details for EUR payments

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What are the main differences between computer-based exams and paper-based exams?

 Questions in both formats of the exam are written to correspond with the syllabus and students should expect to see questions covering all aspects of the syllabus in both paper-based and computer-based exams.

 In all cases, the computer-based version is automatically generated so that each candidate gets a different set of questions, whereas the written exam is made up of a pre-selected set of questions


I am registered on foundations in accountancy and wish to take computer-based exams. How does this affect my paper-based attempts?

All Foundations in Accountancy exams are available as computer-based exams, except the Options papers FAU (Foundations in Audit), FTX (Foundations in Taxation) and FFM (Foundations in Financial Management). There are no restrictions on the number of papers you can attempt at each session as a Foundations in Accountancy student. If you are considering taking any of these exams by paper, please take into account your timetable restrictions.


What exam certificates are awarded for the ACCA qualification?

Students are awarded:

A Certificate of Achievement

Students are awarded a Certificate of Achievement if they achieve a pass mark of 85 per cent or above for individual passes in Papers F1, F2 and F3.

Diploma in Accounting and Business

Students are awarded the Diploma in Accounting and Business when they have successfully completed Papers F1, F2 and F3 (at least one of which must have been sat and passed on or after December 2011), plus completion of Foundations in Professionalism. Students who obtain full exemptions will not be awarded the Certificate.

Advanced Diploma in Accounting and Business

Students are awarded the Advanced Diploma in Accounting and Business when they have successfully completed Papers F4-F9 (at least two passes are required, one of which must have been sat on or after June 2011), plus completion of the Professional Ethics module. Students who obtain full exemptions will not be awarded the Certificate.

A Professional Level Certificate

Students are awarded a Professional Level Certificate when they have successfully completed all of the exams in the Professional level of the ACCA Qualification (P1 to P3 and any two of the Options papers from P4, P5, P6 and P7)


Can i take the ACCA qualification exams in any order?

You can attempt up to a maximum of four papers per examination cycle.  There are two examination cycles per year: 1 February to 31 July and 1 August to 30 January.

Papers must be taken in line with the following module order.  You can attempt the papers within each module in any order.  However, as the syllabus has been developed to progress educationally in the order presented, ACCA recommends that papers within a module are taken in order.

For example, you can take F3 before F1 and F2, but you must complete all three exams before taking F4.


If your status allows you to enter for papers across modules, please remember that you must complete the papers in order and enter for outstanding papers in your current module if you wish to enter to sit papers in the next module.

For example, you may have already passed papers F1 and F2.  You can enter for papers F3 and F4 at the same time, but you would not be allowed to only enter for F4.


How do i apply to be an ACCA student?

You can register online to become an ACCA student at any time of the year.

Applying online allows you to upload all your supporting documents. This means your ACCA application will be processed much quicker and you will know at which level you can start your studies shortly after submitting your application.

When you are making an application fully online (including uploading documents and paying online by credit or debit card) you can also make an exam entry during the application process.  Your exam entry is provisional at this stage and is subject to change based on the outcome of an exemption assessment.

If you are ready to apply please click apply now in the Related Links at the top left of the page and begin your application.

To avoid delays in the application process please include all supporting documents at time of registration.


What documents do i need to register as a student?

You are required to submit copies of the following:

  • Official educational documents e.g. completion certificates and transcripts detailing the modules studied
  •  Proof of identity (copy of birth certificate / passport / National ID Card or driver's license)
  • Passport-style photograph
  • Please note that where documents have been issued in a language other than English, we require a photocopy of the original language documents and a copy of an official English translation.

You will be able to upload and attach copies of all documentation to your online application. Please note that in order to fully complete your application online you will be required to pay your registration fee by credit or debit card.

If you are ready to apply please click apply now on the Related Links at the top left of the page and begin your application.


How long does it take to register as a student?

The online application should take no more than 10 minutes to complete, providing you have all the documents you need ready before you start.  You can also save a part-complete application and return to it a later date. If you complete your application fully online, and we receive all the information and documents we require, you should be registered as a student within 5–7 working days.

If you have to send documents or payment to us by post, you should be registered as a student within 10 working days.  Please note this timescale is from receipt of the documents.

We aim to process all applications within the timescales stated above following receipt of the application.  You will then be sent a communication via email or letter confirming your application has been processed.   Should we require further information to support your application we will contact you.


What is an exemption?

If you already have some qualifications you may not have to take all of the exams in the ACCA Qualification or Foundations in Accountancy awards. These are called exemptions and mean that you will start your studies at the right level for your knowledge and skill. You can also claim exemptions on the basis of practical experience if you wish to complete the Certified Accounting Technician (CAT) Qualification. You will need to pay an exemption fee for each paper awarded. Exemption fees are charged at the early exam entry fee. Exemptions are an award of merit and ACCA reserves the right to change its exemption policy or the level of exemption awarded to accredited programmes at its discretion.


Why does ACCA award exemptions?

There are several routes to ACCA membership and many students undertake prior learning which is equivalent to some ACCA papers. Where appropriate, ACCA wishes to ensure that students' entry points match the knowledge and skills they have acquired from their previous qualifications. In doing so, we aim to provide students with the quickest possible route to membership.

Test Dates

Test Dates

ACCA CBE F1, F2, F3, F4

test dates at GRBS for 2018


Day      Start time of the exam 
Monday 10:00-15:00
Tuesday 10:00-15:00
Wednesday 10:00-15:00
Thursday 10:00-15:00
Friday 10:00-15:00
Saturday 10:00-15:00
Sunday 10:00-15:00


The test fee for F1, F2, F3 - 175 AZN

The test fee for F4 - 205 AZN


Test Dates DipIFR RUS

Test Dates   Day   

Final Date for Registration 

7 December 2018  Friday 08 October 2018 


The exam fee is 350 USD + 30 USD Administration fee 

Test Dates DipIFR ENG


Test Dates   Day

Final Date for Registration

7 December 2018  Friday  22 October 2018


The exam fee is 185 GBP  + 25 GBP Administration fee

Test process

Test process

Test process:

1. Confirmation of students test date will be given when they submit their application form

2. When arranging bookings with the CBE centre, the exams staff will check the identity of the students against their ACCA registration cards and will also check the eligibility of the students to take the exam(s) they wish to sit.

3. Students pay the CBE centre directly for the exams.

4. Prior to the exam, the CBE centre will set up time-restricted access to the exams for the students. (The exam must be sat on the scheduled date and time).

5. On the day of the exam, the students' identity is checked by the invigilator, further validity and eligibility checks are carried out, and then the invigilator instructions will be read out.

6. Students are then asked to start the exam software and input validation details into the software. This will further check their identity and eligibility to sit the exams.

7. Instruction screens will be displayed and the students may then start the exam when advised to do so by the invigilator.

8. Once the exam is started, the questions are displayed on screen and the answers are input directly onto the CBE software.

9. Upon completion of the exam, the final percentage score is calculated and displayed on screen.

10. Students will be asked to print two copies of the Provisional Result Notification; one copy is retained by the CBE centre and the other is for the students' records.

11. The CBE centre uploads the results to the CBE system and these will be transferred to the students' accounts with ACCA within 72 hours

For more information refer to the  CBE student instructions.


1. Personal information en