CBSE Class 12 Board Exam 2026 LIVE: Accountancy 12th paper 'moderate' in difficulty; set 1, 2 answer keys

CBSE Board Exams 2026 : The Central Board of Secondary Education (CBSE) conducted the CBSE Board Exam 2026 Class 12 Accountancy paper today from 10:30 am to 1:30 pm. According to subject experts, the CBSE 12th Accountancy exam had a "mix of theory and practical-based questions". The overall paper difficulty level was "moderate" for students.

Students can now access unofficial answer keys and question papers with solutions, shared by subject experts and coaching centres, to calculate their probable scores.

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CBSE Class 12 Accountancy Question Paper Analysis 2026

As per the subject expert, Rajan Dutta from Silverline Prestige School, the CBSE Class 12 Accountancy question paper was aligned with the syllabus and topics covered during the academic session.

Notably, the case-based and application-oriented questions in the exam required students to "apply concepts, not just recall them".

Students were given sufficient internal options (OR choices), which provided flexibility and helped ease exam pressure. The alternatives were well-balanced and similar in difficulty, allowing students to select questions that aligned with their strengths, another subject expert said.

CBSE Class 12 Accountancy Exam 2026: Marking scheme

The CBSE class 12 accountancy paper consists of an 80-mark theory paper along with a 20-mark practical or project component, making the total score 100 marks. Following the conclusion of the CBSE class 12 accountancy exam, students can refer to unofficial answer keys and solved question papers to estimate their likely scores.

CBSE Class 12 Accountancy Paper Marking Scheme

To qualify in the CBSE board exams 2026, candidates must secure a minimum of 33% marks in every subject, covering theory, practicals, and internal assessments. They are required to obtain at least a Grade D and must clear theory and practical components separately in subjects that include practical examinations.

For every CBSE board exam 2026, students are required to report to their examination centres by 9:30 am. A dedicated 15-minute reading period, from 10:15 am to 10:30 am, will be allotted for students to go through the question paper. Officials have made it clear that entry will not be permitted once the gates close at 10 am.