ACCA are working towards increasing the flexibility and relevance of ACCA's qualification for finance professionals. As part of this programme we are moving to a fully-on demand model for our exams that are currently available by CBE.
  To minimise the impact on students we are rolling out this programme in a phased manner.
  The vision for 2017 is that all Foundation level exams and F1-F3 and F4 (ENG and GLO) will be taken by on-demand CBE.