CBSE Plans To Permit Calculators In Class 12 Accountancy Exams; Here’s Why
The Central Board of Secondary Education (CBSE) is mulling a proposal to allow the use of basic non-programmable calculators in Class 12 accountancy examinations.

CBSE Class 12 Accountancy Exam | cbse.gov.in
CBSE Class 12 Accountancy Exam: The Central Board of Secondary Education (CBSE) is mulling a proposal to allow the use of basic non-programmable calculators in Class 12 accountancy examinations. This project has opportunities to reduce the cognitive overload and means to focus more on the analytical part of the subject.
At present, the CBSE allows calculator use only for the Class 10 and 12 students with special needs. The suggested amendment will cover all students appearing for the Class 12 accountancy exam under the new system. A panel will likely set standards to ensure consistency while guarding against the misuse of advanced or programmable devices.
This move not only aligns CBSE to international assessment norms but also paves the way for the NEP which has emphasized promoting higher-order thinking skills and reducing cognitive load.
The proposal is at the review stage and CBSE has not yet published a formal notification approving the use of the calculator in the Class 12 accountancy examination. Students are also recommended to perform manual calculations continuously and remain tuned with official CBSE communications.
CBSE Exam 2025: Overview
On February 15, 2025, the Central Board of Secondary Education (CBSE) started the Class 10 and Class 12 board exams for the academic session 2025-24. Over 42 lakh students have been taking these tests in 7,842 centres inside India and 26 other international locations. In particular, of the 24.12 lakh students, 15,02,118 students are sitting in Class 10 exams for 84 subjects and 17.88 lakh in Class 12 exams for 120 subjects. All the exams start at 10:30 am and end at 1:30 pm.
The date sheets for both grades were published on the official website of CBSE, which consists the information about the exam day, and subjects including essential directions for the students.
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