Computer Based Examinations (CBE)

Flexibility is the key when it comes to the exams of Knowledge Modules (papers F1, F2 & F3) of ACCA or Introductory and Intermediate levels (papers 1- 4) of CAT. The paper-based exams are held twice a year in June and December whereas; students can take the CBEs throughout the year outside the set June and December manual exams schedules. This allows students rapid progress towards their ACCA qualifications.

The students do not need to register by the usual registration dead lines. In order to take the CBEs they just need to ensure that they are registered as CAT/ACCA students and in possession of their registration number before taking the CBEs.

CAT Course Aims

Paper 3

To develop knowledge and understanding of the techniques used to maintain accounting records and prepare final accounts of unincorporated entities.

Paper 4

To develop knowledge and understanding of how organisations record, analyse and report current and future costs and revenue data for use within the organisation.

Paper 5

To develop knowledge and understanding of the role of a manager in an effective, efficient, safe and secure accounting environment.  This includes the co-ordination of work, activities, the maintenance of an effective accounting system, people management, personal effectiveness and health and safety and security issues within the workplace.

Paper 6

To understand and apply the techniques used to prepare year-end financial statements of partnerships and limited companies which comply with legislation and accounting standards, and to interpret financial statements and the relationships between their elements using ratio analysis.

Paper 7

To develop knowledge and understanding of the application of management accounting techniques to support the management processes of planning, decision making, control and performance measurement.

Paper 8

To develop knowledge and understanding of the audit process from the planning stage through to the reporting stage and the techniques used in the conduct of internal and external audits

Paper 9

To develop the ability to prepare computations of tax liability for both individuals Computations and business resident in the UK for the purposes of income tax, corporation tax, capital gains tax and value added tax.  In addition, to develop knowledge and understanding of the manner in which dealings must be conducted with the Inland Revenue and Customs & Excise, including knowledge of the statutory timescales for the submission of claims and returns and the due dates for the payment of tax liabilities.

Paper 10

To develop knowledge and understanding of the way organisations finance their operations, plan and control cash flows, optimise their use of working capital and allocate resources to capital expenditure projects.

How Much CAT Will Cost

The following fees are applicable in 2009 (and are subject to change without written notice)

Certified Accountant Technician Fees
Initial Registration	£58
Subscription	£58
*Re-registration fee	£58
Exam/Exemption June 2009
Introductory Level	£37
Intermediate Level	£37
Advanced Level	£42
CAT Direct Entry Fee	£145

*If you have previously been registered with ACCA and wish to re-register, you should complete form TRRR which can be obtained from the ACCA office in your country. The re-registration fee is £58 (an additional penalty fee of £58, plus any outstanding fees that you owe, may also be charged if you were removed from the register for non-payment of any fees and had not previously informed ACCA that you wished to leave the register).

REGISTERING BY POST

Payment can be made by Visa, MasterCard, AMEX, Switch and Solo or Sterling cheques valid in the UK, Sterling bank drafts drawn on a UK bank, or crossed British Postal Orders. Charges arising from other methods of payment e.g. Sterling cheques drawn by banks outside the UK will need to be added to payment. If you register online you can pay by Visa, MasterCard, AMEX, Switch and Solo only.

Examination & Assessment Of (CAT)

The exams are held in June and December at many centres in the UK and overseas. You take nine papers, taken over three Levels - there are two papers at the Introductory Level. Any passes are held to your credit. The exams at Intermediate Level are multiple choice. Advanced Level papers (5-10)

All exams will include some multiple-choice questions (MCQs)
– 24% of Paper 5 will become MCQs (two-hour exam)
– 20% of Papers 6–10 will become MCQs (three-hour exams)


To qualify as a Certified Accounting Technician you need to obtain at least one year’s relevant experience, verified by your employer. Your experience is logged in the Technician Training Record which you submit to the ACCA. The ACCA will give you advice on this when you register.


You must be registered with the ACCA in order to take the exams. Information is given in the ACCA CAT handbook.