Last Updated On -05 Aug 2026

Months of studying International Financial Reporting Standards (IFRS), solving practice questions, and attending revision sessions all lead to one important day—the ACCA DipIFRS Computer-Based Examination (CBE). While your technical knowledge is essential, being properly prepared for exam day is equally important. Forgetting an important document, arriving late, or carrying prohibited items can create unnecessary stress and affect your performance.
For many first-time candidates, the biggest questions are simple ones: What documents should I carry? Can I bring my own calculator? When should I reach the exam centre? Understanding the exam-day process beforehand allows you to walk into the examination hall with confidence and focus entirely on answering the questions.
This guide explains everything you should bring to your DipIFRS CBE centre, along with practical tips to help your exam day go smoothly.
Good preparation does not end with studying the syllabus. Being organised on exam day reduces anxiety and helps you begin the examination with confidence.
Preparing in advance helps you:
A few minutes of planning can prevent unnecessary problems on exam day.
Every candidate must present valid identification before being allowed to enter the examination centre. The details on your identification should match your ACCA registration records.
Accepted identification generally includes:
Ensure your identification is original, valid, and not expired. If there is a mismatch between your identification and ACCA records, contact ACCA before your exam.
Although many exam centres can verify your booking electronically, it is always advisable to carry your exam confirmation details for reference.
Keep the following ready:
Having these documents available can help resolve unexpected issues more quickly.
The DipIFRS examination includes numerical questions involving financial reporting and accounting calculations. Candidates are allowed to use approved calculators that comply with ACCA regulations.
Before the exam:
Using a calculator you are comfortable with saves valuable time during the examination.
Although the DipIFRS exam is computer-based, candidates may still require basic stationery for rough calculations or note-taking where permitted by the exam centre.
Useful items include:
Only carry items permitted by your examination centre.
Your clothing may seem unimportant, but comfort can influence your concentration during a long examination.
Consider the following:
Comfort allows you to focus entirely on the examination.
Arriving early gives you enough time to complete security checks and settle into the examination environment.
Plan to:
Arriving 30–45 minutes before your reporting time is generally recommended.
Bringing prohibited items can delay your entry or lead to disciplinary action. Check your exam confirmation and the centre's instructions before travelling.
Avoid carrying:
If you must carry personal belongings, follow the storage instructions provided by the exam centre.
Use the waiting time wisely instead of trying to learn entirely new topics.
Good habits include:
A calm start often leads to better concentration throughout the paper.
Small habits can make a noticeable difference in your performance.
Keep these tips in mind:
Remember that preparation and composure work together on exam day.
A good DipIFRS coaching programme prepares students for more than just IFRS standards. It familiarises candidates with the Computer-Based Examination environment, teaches effective time management, and provides guidance on exam-day procedures. Through mock CBEs, case-study practice, and structured revision sessions, students become comfortable with the examination format long before the actual exam.
At IIC Lakshya, students receive comprehensive exam support that covers technical concepts, practical application, mock examinations, revision planning, and exam-day guidance. This holistic approach helps candidates enter the CBE centre fully prepared and focused on achieving their best possible result.
You should carry a valid original photo ID that matches your ACCA registration details. It is also advisable to keep your exam confirmation email or booking details for reference.
Yes, candidates may use calculators that comply with ACCA's permitted calculator policy. Always check the latest ACCA guidelines before your exam session.
It is recommended to arrive 30–45 minutes before your reporting time to complete identity verification and other pre-exam formalities without rushing.
No. Mobile phones, smartwatches, and other unauthorised electronic devices are generally not allowed inside the examination room and must be stored according to the exam centre's instructions.