The Central Board of Secondary Education (CBSE) conducted the Class 12 Accountancy Board Exam 2026 on February 24, in a single shift from 10.30 am to 1.30 pm.
The examination was held in offline mode across centres in India and at select international locations, as part of the ongoing CBSE board exams for Classes 10 and 12.
This year, nearly 46 lakh students are appearing for the CBSE board examinations, making it one of the largest school-level assessments in the country.
What was the structure of the CBSE Class 12 Accountancy question paper
The CBSE 12th Accountancy question paper 2026 consisted of 34 compulsory questions, divided into Part A and Part B. While Part A was mandatory for all candidates, Part B offered two choices, Analysis of Financial Statements and Computerised Accounting, out of which students had to attempt only one.
The paper included a balanced mix of MCQs, short-answer questions, long-answer questions, and case-study-based problems, in line with CBSE’s competency-based assessment approach.
How was the CBSE Class 12 Accountancy paper difficulty level
According to subject experts, the Accountancy paper was moderately difficult, with a strong emphasis on conceptual clarity and application-based problem-solving.
While some questions were straightforward, others required careful interpretation and logical application of accounting principles.
The paper was well-aligned with the prescribed syllabus and offered adequate internal choices, helping students manage time and reduce exam pressure.
What were the exam day guidelines
CBSE had advised students to reach their exam centres well in advance, keeping possible traffic restrictions in mind due to scheduled national and international events. Students were required to carry their admit cards and follow strict exam hall instructions.
Electronic devices were prohibited, and candidates were given 15 minutes of reading time before the start of the exam to review the question paper.
CBSE 12th Accountancy exam 2026: How did students react after the paper
Students exiting examination centres described the CBSE Class 12 Accountancy Exam 2026 as balanced and manageable, though time-consuming for some.
Several candidates said numerical questions required careful calculations, especially in sections related to financial statements and cash flow analysis.
However, many felt that regular practice of sample papers and previous years’ questions helped them attempt the paper with confidence.
Students also appreciated the internal choices provided, which allowed them to skip unfamiliar questions and focus on stronger areas.
What’s next after the CBSE 12th Accountancy Exam 2026
With the Accountancy paper concluded, students are now awaiting the CBSE Class 12 Accountancy answer key 2026 and detailed question paper analysis, which are expected to be released soon by subject experts.
The results of the CBSE Class 12 Board Exams 2026 are likely to be announced later this year. Until then, students are advised to focus on upcoming papers and avoid unnecessary speculation about scores.