The Central Board of Secondary Education (CBSE) conducted the Class 12 Accountancy examination on February 25, 2026 . The exam took place in a single shift, running from 10:30 AM to 1:30 PM. The paper comprised 34 compulsory questions divided into Part A and Part B.
Student feedback indicates the difficulty level was moderate. The paper featured a balance of conceptual and numerical questions. Approximately 30% of the questions tested higher-order thinking skills and competency-based understanding. Some students reported time management challenges, citing lengthy calculations even for multiple-choice questions (MCQs).
Paper Difficulty Comparison: 2026 vs. 2025
Experts and student feedback suggest the 2026 Accountancy paper was not harder than the 2025 paper . Both years followed the board’s emphasis on practical questions and MCQs.
In 2025, the paper leaned more heavily on calculations. The 2026 examination, while also moderate, featured more defined numerical problems. The primary challenge for students in 2026 was time management and interpreting case-based MCQs.
| Year | Difficulty Level | Focus | Key Challenge |
|---|---|---|---|
| 2026 | Moderate | Concepts, Defined Numericals | Time Management, Case-Based MCQs |
| 2025 | Moderate | Calculation-Intensive | Lengthy Calculations |
Expert Analysis of the 2026 Paper
Subject matter experts reviewed the 2026 CBSE Class 12 Accountancy paper.
- MCQ questions required analytical thinking.
- Cash flow statement questions were presented in a paragraph format, a departure from the traditional pattern.
- Part B questions were largely straightforward, offering opportunities for higher scores.
- All questions were sourced from the NCERT textbook.
- The paper was considered lengthy, making efficient time allocation crucial.
- Numericals required the most time from candidates.
Experts described the paper as moderate but lengthy. Its balanced nature is expected to impact overall scores positively. Students with a strong conceptual foundation are likely to perform well.
For updates on the CBSE Class 12 Geography exam, including an unofficial answer key and difficulty level analysis, refer to live updates.