CBSE to allow basic calculator in Class 12 accountancy exams

The governing body of the Central Board of Secondary Education (CBSE) has ratified the proposal to allow use basic calculators during the Class 12 accountancy exam from the 2025-26 academic session among several reforms for syllabi, assessment of skill and vocational subjects, and the evaluation system.

The decisions were ratified at CBSE’s 140th governing body meeting held in December last year, but the minutes of the meeting were made public recently.

“Basic, non-programmable calculators will be allowed, limited to functions necessary for typical financial calculations, such as addition, subtraction, multiplication, division, and percentage calculations,” the proposal of the examination committee, which was ratified, said.

“The Board will provide clear guidelines regarding acceptable calculator models to ensure uniformity and prevent the use of advanced or programmable devices,” it said. While CBSE allows students with special needs in both classes 10 and 12 to use calculators, the Council for the Indian School Certificate Examinations (CISEC) allowed Class 12 students to use calculators in 2021.

With the move, the board aims to reduce cognitive load, enhance analytical responses, align with international standards, and support the National Education Policy (NEP)’s focus on higher-order thinking skills.

Key proposals include piloting an on-screen marking (OSM) system for small-volume subjects and implementing a new re-evaluation process in board exams from the 2024-25 academic session.

CBSE conducts Class 10 and 12 board examinations in 204 subjects.

To reduce the time spent on sending answer books to evaluation centers physically, the examination committee of the board proposed implementing On-Screen Marking (OSM) which will entail scanning and uploading answer sheets for digital evaluation, ensuring a faster and more efficient evaluation process.

CBSE’s governing body has approved the proposal of OSM being rolled out on a pilot basis in a few subjects in the main examination in both Classes 10 and 12; science or mathematics supplementary examination and mathematics for revaluation from 2024-25 academic session.

The governing body also ratified the new evaluation process to be implemented in the ongoing board examinations 2025 for students unsatisfied with their marks.

Among other proposals, the board also ratified a proposal to allow class 10 students to take both standard and advanced-level science and social science exams on the same day with longer exams and more questions for the advanced level from the 2026-27 session.

The board’s plans also include curriculum revision and rationalization of skill (vocational) subjects and an external independent agency with expertise in vocational education and industry standards conducting the assessment of these subjects.