The Central Board of Secondary Education is conducting the Class 12 Accountancy board examination for 2026 today, 24 February 2026. The paper is being held nationwide from 10:30 AM to 1:30 PM, with all students required to reach their assigned examination centres well in advance.
CBSE Board Exam 2026: Reporting Time and Exam Timing
The CBSE has again emphasised strict adherence to timelines on each exam day:
- Exam Date: 24 February 2026
- Reporting Time: Students must arrive before the closing of entry gates (typically well before 10:30 AM) to allow for verification and seating.
- Exam Duration: 10:30 AM to 1:30 PM across all centres.
- Carrying the admit card and a valid photo ID is mandatory for entry into the exam hall.
CBSE has reiterated that late entry will not be permitted once the examination begins, as part of its exam day discipline guidelines.
Important Exam Day Guidelines for CBSE Board Exam Students
To maintain smooth and fair conduct, students appearing for the CBSE board exams must observe the following:
- Admit card and ID proof: Must be presented at the centre checkpoints during entry.
- Electronic items: Including phones, smartwatches, and calculators (if not permitted) should be kept outside the exam hall.
- Seating and invigilation: Students are required to find their designated seats as per instructions by invigilators.
- No room for malpractice: Any attempt to use unfair means could lead to debarment or disciplinary action.
Accountancy Paper Pattern and Preparation Focus
The CBSE Class 12 Accountancy paper typically comprises two main parts:
- Part A: Core compulsory questions covering fundamentals such as Partnership Accounts, Company Accounts, and Financial Statements.
- Part B: Options based on Analytical and Practical Accounting Sections like Cash Flow or Computerised Accounting (students choose one).
Experts and educators have advised students to prioritise concept clarity, frequent practice of journal entries, and familiarity with formats for best performance.