CBSE Class 12 Board Exam 2026 LIVE: Accountancy 12th paper 'moderate' in difficulty; set 1, 2 answer keys

Students are prohibited from carrying the following items:

• Mobile phones and electronic devices
• Smartwatches
• Calculators (unless specifically permitted)
• Written notes or chits

CBSE has implemented an on-screen marking system for evaluating Class 12 board exam answer sheets, while Class 10 answer scripts will continue to be assessed using the traditional physical evaluation method. The first day of evaluation will focus on training examiners, familiarising them with the marking scheme, conducting trial assessments to ensure consistency, and helping teachers understand the digital evaluation platform.

To pass the CBSE board exams, students must secure at least 33% marks in each subject, including theory, practical, and internal assessments. They must also pass theory and practical components separately wherever applicable.

This year, CBSE will conduct exams in 83 subjects for Class 10 and 120 subjects for Class 12.

• Around 25 lakh students will appear for Class 10 exams, including approximately 14 lakh boys and 10.9 lakh girls.

• For Class 12, about 10.2 lakh boys and 8.3 lakh girls will take the examinations.

Students must follow these key instructions on exam days:

• Reach the exam centre at least 45 to 60 minutes before the reporting time.

• Late entry after the closing time will not be allowed.

• Students cannot leave the exam hall before the exam concludes.

• Sharing stationery or discussing answers during the exam is strictly prohibited.

The Central Board of Secondary Education has instructed all affiliated schools to relieve teachers assigned to evaluate answer sheets for the CBSE Board Exams 2026. Evaluators have also been directed to strictly follow the revised standard operating procedures (SOPs) and refer to official instructional videos while assessing students’ answer scripts.

CBSE has released specific guidelines for Class 12 practical exams for private candidates reappearing in 2026. The practical examinations will be conducted from February 23 to March 17. The board clarified that subjects without practical components will not include project work or internal assessment. In such cases, internal marks will be calculated on a pro-rata basis using the student’s theory exam scores.

The following is how the updated penalties will be applied:

• The results for any subject will be revoked if an applicant is discovered to have used unfair tactics. For it to be considered a "pass," it cannot be replaced with grades from a sixth or seventh subject.
• In these situations, the applicant will be assigned to the compartment category and will need to reappear for that particular subject.
• Beginning in 2026, every student taking the Class 10 CBSE exams will be subject to the same regulations.

The details mentioned on the CBSE Class 12 Board Exam 2026 hall tickets are:

• Name
• Roll number
• Date of birth
• Exam centre name and address
• Subject name
• Subject code

To download the CBSE Class 12 Board Exam 2026 admit card, applicants can follow the steps given below.

• Visit the official website of CBSE at cbse.gov.in.
• On the homepage, click on the ‘CBSE Admit Card for Private Candidates 2026’ link.
• After this, select preferred search option and enter the necessary details.
• The CBSE Class 12 Board Exam 2026 admit card will appear on the screen.
• Download the hall ticket and take a printout for further reference.

CBSE Class 12th next exam is on February 26, 2026 for Humanities students. The name of the subject is Geography.

The important writing instructions that must be followed by the students are gien below.

• At the end of the answer book, map sheets should be attached for subjects like geography and history.
• Responses must be written in the designated sections and question-by-question.
• Writing outside of approved places could have an impact on the scanning evaluation.

The important instructions every students should follow are given below.

• The doors to the examination center will be accessible 45 minutes before the time stipulated for the start of the exam, i.e. at 9.45 a.m.
• Students should arrive at their seats 30 minutes prior to the planned start of the exam.
• No students will be permitted to come to the exam hall after 10 a.m.
• Bring a pen, pencil, and ink. Use only royal blue or blue black ballpoint pens.
• Students are not permitted to carry cell phones.
• The allotted seats will include student's roll numbers.
• Students are not allowed to leave the exam hall without approval from the Assistant Superintendent.
• Students must write in the answer book the subject and question paper code number.

The CBSE Class 10 exams are being conducted across 8,074 centres, while Class 12 exams are taking place in 7,574 centres.

In total, candidates will test for 83 subjects in Class 10 and 120 subjects in Class 12. Of the 25 lakh Class 10 applicants, roughly 14 lakh are boys and 10.9 lakh are girls. This year, approximately 10.2 lakh boys and 8.3 lakh girls will take the class 12 exam.

To qualify for the CBSE board exams 2026, students must obtain a minimum of 33% in all subjects, including theory, practicals, and internal evaluations. They must earn at least a D in areas that entail a practical assessment and complete both the theory and practical components independently.

Students can not carry electronic gadgets, calculators (unless permitted), smartwatches, mobile phones, written notes or chits on the exam centre.

Students who are going to appear in the CBSE Class 10 and 12 board exam can carry the mentioned below items.

• CBSE-issued admit card
• A valid school ID
• Blue/black ballpoint pens
• Pencils
• Eraser
• Transparent water bottles

The CBSE board has implemented on-screen marking for Class 12 board exams. This The digital evaluation system intends to boost effectiveness, openness, and marking correctness.

Class 12 answer sheets will be evaluated digitally and class 10 answer sheets continue with to be checked physically.

Students who fall one mark short of passing may be granted grace marks by the board. Students who fall short by more than one mark are not qualified for grace marks, according to CBSE regulations.

Notably, no question directly asked students to prepare journal entries from the topic Accounting for Partnership Firms. However, a clear understanding of concepts from this unit was necessary to answer certain MCQs, reflecting an integrated and application-based approach to assessment.

The key observations for Class 12th Accounts paper by Rajan Dutta, PGT Accountancy, Silverline Prestige School, are as follows:

• The accountancy question paper had a balanced mix of theoretical and practical questions.
• Most questions were based on the prescribed textbook and topics emphasised by teachers.
• The case-based and application-focused questions required students to demonstrate conceptual understanding rather than simple memorization.
• Most numerical problems were relatively direct, though a few demanded careful calculation and attention to detail.

The CBSE Class 12 Accountancy question paper saw an inclusion of competency-based MCQs. Several MCQs required analytical thinking and tested students’ conceptual clarity rather than mere rote memorisation.

According to another subject expert, a structural shift has been observed in the Cash Flow Statement question. The question was framed in a paragraph-based format, instead of conventional Balance Sheet format.

"This required careful reading, interpretation, and extraction of relevant financial data, thereby testing attentiveness and analytical skills alongside technical accuracy," the subject expert added.

As per media reports, the Accountancy Question Paper was well-structured, balanced, and aligned with the prescribed syllabus. The paper was strictly in accordance with the Previous Year Questions (PYQs) and suggested sample papers, which made it predictable in format.

According to student reactions in media reports, many of the test-takers struggled to manage time during the Class 12 accountancy exam. Students will soon have the CBSE Class 12 Accountancy Exam 2026 analysis and question papers with solutions to analyse their performance in exam.

According to media reports CBSE Class 12 Accountancy Exam 2026 was "moderate" in difficulty and most of the questions were asked from NCERT textbooks.

CBSE Board Exams 2026 date sheet for upcoming commerce stream subjects is given below. 

Students will have access to the CBSE Class 12th Accountancy answer key 2026 for both sets 1 and 2 on this page once subject experts have solved the question papers. 

Students who appeared for the CBSE board exams 2026 must score atleast 33% pass to pass, as per the criteria. Students will have access to CBSE 12th Accountancy Answer Key 2026 by Careers360 subject experts which will help students check their responses.

CBSE conducted the Class 12th board exam 2026 from 10:30 am to 1:30 pm today. Several subject experts, coaching centres, and YouTube channels will publish the unofficial answer keys and question papers with solutions soon so that students can evaluate their expected scores. 

Four officials of a private school, along with other staff members, have been booked after 11 Class 10 students reportedly missed their CBSE Mathematics examination for allegedly not being issued admit cards, police said. The students were unable to appear for the exam on Tuesday after Educrest International School allegedly failed to provide the admit cards due to an affiliation dispute, officials added.

As per the subject experts' analysis, the CBSE Class 12 Physics board paper was well-balanced and moderate in difficulty. 

According to the analysis report, the CBSE Class 12 Physics question paper included three-mark questions that were moderate and manageable. Around 6 to 7 marks were allocated to numerical problems, giving students ample opportunity to apply concepts clearly.

The five-mark questions were also of moderate difficulty, emphasizing analytical and application-based thinking, with approximately six marks dedicated to numerical questions.

CBSE board exam 2026 pattern for Class 12 accountants paper is shown below.

Once the CBSE Class 12th accountancy exam ends, several subject experts and YouTube channels will solve the paper and give unofficial answer keys so that students can estimate their probable scores. 

The board may grant grace marks to students who miss the passing score by only one mark. However, under CBSE regulations, students are not eligible for grace marks if they fall short by more than one mark.

CBSE board has introduced On-Screen Marking for Class 12 board exams.

• Class 12 answer sheets will be evaluated digitally.
• Class 10 answer sheets will continue to be checked in physical mode.

The digital evaluation system aims to improve efficiency, increase transparency, and ensure greater accuracy in marking.

As per students' reactions, the CBSE Board Class 10 English exam 2026 was well-structured and student-friendly. The paper had application-based questions and maintained a balanced mix of knowledge and analysis.

"The CBSE Class 10 English paper was balanced and 'fairly' easy for students and was easily managed in the given time," according to Alka Kapur, Modern Public School, Shalimar Bagh.

The CBSE board exam 2026 time table for Class 12th is shown in the table below. 

CBSE Board Exams 2026 | In alignment with the National Curriculum Framework for School Education (NCFSE 2023), the board has approved the introduction of Open Book Assessments (OBAs) for Class 9 starting from the 2026-27 academic session. Under this system, students will undertake three pen-and-paper assessments each term in core subjects such as Language, Mathematics, Science, and Social Science. The initiative is designed to ease examination pressure, promote the practical application of knowledge, and move away from rote learning toward a more concept-based approach to education.

CBSE unveils 8 major changes for Class 10, 12 board exams; what students need to know

Recently, CBSE has directed all affiliated-schools to relieve teachers for CBSE Board Exams 2026 answer scripts evaluation. CBSE has also directed evaluators to follow the updated SOPs and the instructional videos for evaluating students’ answer sheets.

The National Human Rights Commission (NHRC) has termed it “per se illegal” for a Delhi school to withhold CBSE Board Examination 2026 admit cards due to a fee dispute. The observation came after complaints alleged that three students of Apeejay School, Saket were threatened with the denial of hall tickets unless the increased fee amount was paid. The issue emerged just days before the exams began, leading to protests, legal complaints, and intervention by the authorities.

Read More: CBSE Board Exams 2026: NHRC says withholding admit cards over fee dispute ‘illegal’, violates RTE Act

The CBSE board accountancy exam 2026 has begun. Students must secure atleast 33% marks to pass the CBSE Board 12th exam 2026.

Students will have access to CBSE 12th Accounts Exam 2026 question paper at 10:30. The paper will end at 1:30 pm.

Under the CBSE passing criteria for 2026, the revised penalties will be implemented as follows:

• If a candidate is found using unfair means in any subject, the result for that subject will be cancelled. It cannot be substituted with marks from a sixth or seventh subject to qualify as “pass.”
• Such cases will be placed in the compartment category, and the candidate will be required to reappear for that specific subject.
• These rules will apply uniformly to all students appearing for the Class 10 CBSE examinations from 2026 onward.

Read More: CBSE 2026: Board tightens rules on cheating, makes it harder to pass; Class 10 gets new marksheets

CBSE has issued guidelines for the CBSE Class 12 practical board exams 2026 for reappearing private students. The board will hold the Class 12 practical board exams 2026 from February 23 to March 17 for private students.

The board said that no project work or internal assessment will be conducted for subjects that do not have practical components. In such cases, marks for the project or internal assessment will be computed pro-data based on the student’s marks in the theory exams.

CBSE Board Exams 2026 | Unlike previous years, this year, private students were no longer permitted to select an additional subject that they did not study in Class 12. The board has withdrawn the option to choose extra subjects this year without any prior announcement, leaving many students uncertain about their academic plans.

‘Careers are at stake’: CBSE removes additional subject option for private students without prior notice

CBSE Class 12th accountancy exam pattern 2026 is as follows.

In partial relief regarding the APAAR ID requirement, the CBSE board had permitted schools to submit the List of Candidates (LoC) for the 2026 board examinations without the ID by marking entries as “refused” or “not generated.” This decision followed representations from schools across several states that highlighted technical and administrative difficulties in generating APAAR IDs. The challenges cited included integration issues, data mismatches, delays in corrections or updates, and the absence of parental consent.

Read More: CBSE eases APAAR ID mandate for board exams 2026 over lack of parental consent, technical issues

CBSE will conduct the Class 12th Accountancy exam today from 10:30 am.

CBSE board is set to design competency-based assessments for its skill subjects in alignment with the standards of the Programme for International Student Assessment (PISA). In addition, CBSE plans to introduce semiconductor technology as a new skill subject for students in Classes 8 to 12. An artificial intelligence course will also be rolled out starting from Class 3 this year.

CBSE Plans: Compulsory computing, AI in Classes 9, 10 syllabus; more skill subjects; 25% EWS quota review

CBSE has announced that beginning in 2026, the Class 10 board examinations will be held twice a year—first from February 17 to March 6, and then from May 5 to May 20—for more than 20 lakh students. This move to conduct the exam in two phases has been introduced to give students an additional opportunity to improve their scores without having to repeat an academic

CBSE has introduced on-screen marking for the evaluation of Class 12 board examination answer sheets. However, it has specified that Class 10 answer books will still be evaluated using the conventional physical method.

Before the commencement of the official assessment process, the first day will be dedicated to familiarising examiners with the marking scheme, conducting trial evaluations to reduce scoring variation, and training teachers to use the digital assessment platform efficiently.

CBSE explains how two Class 10 board exams 2026, on-screen marking for Class 12 will work

The exam-day guidelines for students are given below. 

• Students are required to arrive at the examination centre at least 30-45 minutes before the reporting time specified in the CBSE datesheet 2026 for Class 10 and 12. No one will be allowed to enter the examination hall after the reporting time.
• Students must carry the admit cards. Without admit cards, students will not be permitted to sit in the examination.
• The answer booklets and question papers will be distributed 15 minutes before the exam starts. Students must use that time to fill in their details and go through the question paper.
• Students are strictly prohibited from bringing unfair items to the exam hall.

Reach the centre at least 45–60 minutes early. Entry will not be permitted after the closing time. Do not leave the hall before the final bell. Sharing stationery or discussing answers is not allowed.

Avoid calculation errors in goodwill adjustments and share forfeiture. Do not forget narration in journal entries where required. Ensure final answers are boxed and working notes properly referenced.

Students appearing in exam are advised to allocate time approximately:

• 1 hour for long 6–8 mark numericals

• 45–60 minutes for medium-length problems

• Final 20–30 minutes for revision and error-checking
  Always recheck calculations in partnership and debenture questions.

Begin with questions you are most confident about — typically partnership or company accounts. Ensure all working notes are clearly shown, as CBSE awards step marking. Avoid overwriting and maintain proper formats for journal entries, cash flow statements, and balance sheets.

Students appearing for the accountancy paper must carry their CBSE-issued admit card, a valid school ID, and required stationery including blue/black ballpoint pens, pencils, eraser, and a transparent geometry box. Only transparent water bottles are allowed. Electronic gadgets, calculators (unless permitted), smartwatches, mobile phones, written notes or chits are strictly prohibited.

Students should revise Admission of a Partner, Retirement, and Change in Profit-Sharing Ratio carefully.

The CBSE Class 12 Accountancy Exam 2026 is likely to include a balanced combination of conceptual and calculation-based questions. Students should be prepared for topics such as Partnership Accounts, Company Accounts, Financial Statements, and Accounting for Not-for-Profit Organisations.

Entry to the exam hall will only be permitted with a valid CBSE-issued admit card.

To qualify in CBSE Class 12, students must secure at least 33% in each subject, clearing theory and practical components separately where applicable. Unofficial answer keys may help estimate scores after the exam.

The CBSE board will conduct the CBSE Class 12 Accountancy exam on February 24 from 10:30 am to 1:30 pm. As per the CBSE date sheet 2026, students must report by 9:30 am; entry will close at 10 am.

Candidates must carry their CBSE admit card to the exam centre. A 15-minute reading time will be given before the paper begins to review the CBSE question paper carefully.

The CBSE exam for Accountancy carries 80 marks for theory and 20 marks for practical/project work. Students can revise using CBSE sample papers and previous CBSE question papers for last-minute preparation.