ATT and CIOT Principles of Accounting CBE — Information & Free Practice
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About ATT and CIOT Principles of Accounting CBE
ATT and CIOT Principles of Accounting CBE · GB
Key exam facts
- Provider
- Joint ATT (Association of Taxation Technicians) and CIOT (Chartered Institute of Taxation) examination; Prometric provides booking, test-centre delivery and remote proctoring.
- Format
- Closed-book computer-based exam, at a test centre or remotely proctored. Current ATT and CIOT operational guidance lists multiple choice, multiple response, drag-and-drop and select-from-a-list questions; one mark per question and no partial marking. Published 2026 syllabus summarises only the two choice-based types; it directs sitting candidates to the specific CBE website.
- Exam questions
- Total questions: 40.
- Time limit
- 60 minutes of answering time under standard conditions; familiarisation precedes the test. Approved alternative arrangements may provide extra time.
- Passing score
- 60% of available marks; one mark per question, with no partial credit.
- Exam fee
- GBP £127 for each attempt, including a resit. Student registration, manuals and any rescheduling charges are separate.
Topics covered
Understand the purpose of financial statements and how they help different users
Understand how to prepare a trial balance and financial statements (including a cashflow statement)
Understand how to make post trial balance adjustments
Understand the differences between financial statements for sole traders, partnerships and companies
Understand the regulatory framework governing the financial statements of companies
Understand how to account for tax in financial statements
Understand how to calculate and analyse performance indicators
How to prepare
Work through the topics, read the explanation after each answer, and revisit the areas where you miss questions. Use the official outline and reference materials below to guide your study.
These independent practice questions are not actual exam items and do not guarantee a passing result.
Frequently asked questions
What is the exam format?
Closed-book computer-based exam, at a test centre or remotely proctored. Current ATT and CIOT operational guidance lists multiple choice, multiple response, drag-and-drop and select-from-a-list questions; one mark per question and no partial marking. Published 2026 syllabus summarises only the two choice-based types; it directs sitting candidates to the specific CBE website.
How many questions are on the exam?
Total questions: 40.
How long is the exam?
60 minutes of answering time under standard conditions; familiarisation precedes the test. Approved alternative arrangements may provide extra time.
What is the passing score?
60% of available marks; one mark per question, with no partial credit.
How much does the exam cost?
GBP £127 for each attempt, including a resit. Student registration, manuals and any rescheduling charges are separate.
Official sources and references
- ATT Syllabus 2026
p. 11, Computer Based Exam in Principles of Accounting
- ATT Syllabus 2026
p. 10, ATT publications, Principles of Accounting
- CIOT Principles of Accounting Third Edition
ACC03 product description
- ATT Guidance for Success
Question Type, marking
- CIOT CBE FAQs
What is the format of the CBEs? What kind of questions will be set?
- CIOT CBE FAQs
Are the three CBEs exactly the same?
- CIOT CBE FAQs
What is the pass mark for a CBE?
- ATT Fees
Computer Based Examinations
- CIOT Computer Based Exams
Booking your CBEs
- CIOT CBE FAQs
When can I sit a CBE?
- CIOT CTA Transitional Rules
p. 4, Definitions, Accounting, Law and Ethics modules
- ATT Guidance for Success
Question Type, potential formats
Confirm current exam arrangements with the exam provider.