CBSE Allows Basic Calculator in Class 12th Accountancy Exam from Academic Year 2025-26

Central Board of Secondary Education (CBSE) has allowed Class 12th students to use a basic calculator in the Accountancy examination for the academic year 2025-26. The board has introduced some significant reforms in its syllabuses, assessment of vocational subjects, board examination, and re-evaluation system. The decision was made at the conclusion of CBSE’s 140th governing body meeting held in December of 2024. However, the minutes of the meeting were made public some days back. On one side, students with special needs from classes 10th and 12th are allowed to use a calculator in the examination by the Central Board of Secondary Education (CBSE), the Council for the Indian School Certificate Examinations (CISEC) allowed students from class 12th to use a calculator in 2021.

the proposal of the examination committee has been accepted, said, “Basic, non-programmable calculators will be allowed, limited to functions necessary for typical financial calculations, such as addition, subtraction, multiplication, division, and percentage calculations”. Further said, “The Board will provide clear guidelines regarding acceptable calculator models to ensure uniformity and prevent the use of advanced or programmable devices.”

With this change, the board seeks to lessen mental strain, improve analytical reasoning, align with global benchmarks, and promote the National Education Policy (NEP)’s emphasis on advanced thinking skills.

The main proposals involve testing an on-screen marking (OSM) system for subjects with fewer candidates and introducing a revised re-evaluation process in board exams starting from the 2024-25 academic year.

The Central Board of Secondary Education (CBSE) is conducting examinations for Classes 10th and 12th for a total of 204 subjects.

The examination committee of the board in the meeting proposed implementing On-Screen Marking (OSM), to deduct the time spent on sending answer books to evaluation centres physically. This will require scanning and uploading answer sheets for the digital evaluation for a quicker and more efficient evaluation process.

The CBSE board approved the proposal of On-Screen Marking (OSM) on a pilot basis in both class 10th and 12th examinations in a few main subjects; science or mathematics supplementary examination and mathematics for revaluation from the academic year 2024-25.

The CBSE board has approved the offered new evaluation process for the board examinations 2025 going on for the students who are not satisfied with their marks.

Among all the proposals offered, the CBSE board has accepted the proposal of choosing the standard and advanced levels of science and social science exams for class 10th students from the academic year 2026-27.