CBSE Announces Big Change: Class 12 Accountancy Exam to Allow Basic Calculators

The CBSE curriculum committee has approved the use of calculators for Class 12 accountancy exams 2025-26, calling it a "long-awaited initiative" aimed at reducing student stress and improving the quality of assessment.

However, the final decision awaits approval from the board's apex governing body. Currently, only students with special needs are allowed to use calculators in board exams.

Calculator allowed in Class 12 Accountancy 2025-26

The curriculum committee, led by the board's academic department, decided to allow calculators in November last year, stressing that the move brings CBSE in line with international standards and the NE. "The decision is aimed at reducing the cognitive load of lengthy calculations, allowing students to focus on critical analysis and case studies," the committee said. It also decided that the CBSE will develop and issue detailed guidelines on acceptable calculator models for the exam.

Concerns were raised during the November meeting that allowing calculators in accountancy could lead to similar demands for other subjects as well. However, the committee clarified that "this facility is being introduced specifically for accountancy, as the competencies in this subject focus on logical reasoning and conceptual understanding rather than accuracy of basic mathematical operations." Teachers have welcomed the move. "We need teachers to focus on developing reasoning skills and helping students understand the basic theory," said the principal of a Nagpur school.

OSM and Revaluation in CBSE Board Exams 2025

CBSE conducts Class 10 and 12 exams in 204 subjects. The OSM system will be implemented to speed up the evaluation of answer sheets. In this, answer sheets will be scanned and evaluated digitally, making the evaluation process faster and accurate.

CBSE has approved testing OSM in some subjects from 2024-25. It will also be implemented in supplementary exams of Science and Mathematics. In 2013-14, CBSE did a limited trial of this system, which yielded good results in some areas, while difficulties were faced in some places.

The board has also simplified the revaluation process. Now students can directly ask for photocopies of answer sheets, check the mistakes and then apply for revaluation or verification of marks.

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