Overview
- The exam was held on February 24 in a single 10:30 am–1:30 pm shift across India and CBSE centres abroad.
- The three-hour, 80-mark paper had 34 compulsory questions, with Part A mandatory and Part B offering a choice between Analysis of Financial Statements or Computerised Accounting.
- Subject experts described the paper as fair, syllabus-aligned and generally scoring for students with consistent practice, placing difficulty at easy to moderate.
- Competency-based MCQs were widely viewed as the most challenging section, requiring careful reading, analytical reasoning and computational accuracy.
- A Cash Flow Statement appeared in paragraph format, many students found the paper time-consuming, and the official question paper and expert-solved answer keys were published the same day.