ACCA的F1-F3 和CAT T1-T4的課程可以機考，機考相對于筆考，難度稍大，但機考有以下優(yōu)勢：
 

　　時間靈活——不受每年6月份和12月份只有2次筆考機會的限制，可以隨時在機考中心參加機考。（需要提前預(yù)約）而且次數(shù)不受限制。
 

　　反饋及時——考試結(jié)束后，考試成績即顯示在電腦上，而筆試則需要等2個月左右的時間才能得到成績。
 

　　成績上傳——考試成績會在考試結(jié)束后72小時內(nèi)上傳到考生MYACCA 頁面中。
 

　　1.Flexibility - You are not restricted to June and December paper-based exam sessions as you can sit CBE at any time of year. CBE also offers flexibility for re-sits, which you can take at any time. There is no restriction on the number of times you can resit the exams by CBE.
 

　　2.Instant feedback - Your result is displayed on the computer screen at the end of the exam.
 

　　3.Results - Your results are uploaded by the licensed centre and will be transferred to your ACCA account within 72 hours.