CBSE to allow basic calculators in Class 12 Accountancy Exams from 2025-26

In a significant move to ease the burden on students and enhance their analytical skills, the Central Board of Secondary Education (CBSE) has approved the use of basic calculators in Class 12 accountancy exams from the 2025-26 academic session. This decision was ratified in CBSE’s 140th governing body meeting held in December last year, with the minutes of the meeting recently made public.

What Does This Mean for Students?

Until now, calculators were only permitted for students with special needs. However, from the 2025-26 session, all Class 12 students appearing for accountancy exams will be allowed to use basic, non-programmable calculators. These calculators will be limited to essential functions such as addition, subtraction, multiplication, division, and percentage calculations.

CBSE will provide specific guidelines on acceptable calculator models to ensure uniformity and prevent the use of advanced or programmable devices in exams.

Why This Decision?

The move aligns with the National Education Policy (NEP) 2020, which emphasizes higher-order thinking skills and reducing cognitive load. By allowing basic calculators, CBSE aims to help students focus more on analytical aspects rather than manual calculations. This step also brings CBSE at par with international education standards, as several global education systems already permit basic calculators in similar exams.

Other Key Reforms by CBSE

Apart from the calculator allowance, CBSE has introduced several other reforms to improve assessment and evaluation systems:

• On-Screen Marking (OSM) System: To speed up the evaluation process, CBSE plans to introduce digital answer sheet evaluation for small-volume subjects and re-evaluation cases from the 2024-25 session. Answer sheets will be scanned and uploaded for digital marking, reducing logistical delays.
• New Re-evaluation Process: From the 2025 board exams, students dissatisfied with their marks will have access to a revamped re-evaluation system for a more transparent and efficient process.
• Dual-Level Science & Social Science Exams for Class 10: Starting from the 2026-27 session, Class 10 students will be allowed to take both standard and advanced-level exams in science and social science. The advanced-level papers will have longer durations and more questions to challenge students opting for higher studies in these fields.
• Vocational Subject Assessment: CBSE plans to revise and rationalize vocational subjects, bringing industry-relevant standards into assessments. An independent external agency with expertise in vocational education will handle the evaluation.