CBSE to allow basic calculator in accountancy exam; plans syllabus revision
The key proposals include piloting an on-screen marking (OSM) system for small-volume subjects and implementing a new re-evaluation process in board exams from the 2024-25 academic session
New Delhi: The Central Board of Secondary Education (CBSE) plans to introduce significant reforms in its syllabi, assessment of vocational subjects, board examination, and re-evaluation system. The key proposals include piloting an on-screen marking (OSM) system for small-volume subjects and implementing a new re-evaluation process in board exams from the 2024-25 academic session.
The board will permit using basic, non-programmable calculators in Class 12 accountancy exams starting from 2025-26. From the 2026-27 session, class 10 students will take both standard and advanced-level science and social science exams on the same day with longer exams and more questions for the advanced level. The board’s plans also include curriculum revision and rationalisation of skill (vocational) subjects and having an external independent agency with expertise in vocational education and industry standards conducting the assessment of these subjects.
These decisions were ratified in CBSE’s 140th governing body meeting held in December last year, with the minutes recently made public.
OSM and re-evaluation
CBSE conducts Class 10 and 12 board examinations in 204 subjects. To reduce the time spent on sending answer books to evaluation centers physically, the examination committee of CBSE proposed implementing On-Screen Marking (OSM) which involves scanning and uploading answer sheets for digital evaluation, ensuring a faster and more efficient evaluation process. CBSE’s governing body, the highest decision-making authority of the board approved the proposal of OSM being tested on a few subjects in the main examination in both Classes 10 and 12; science or mathematics supplementary examination and mathematics for revaluation from 2024-25 academic session.
In 2013-14, CBSE piloted the system for selected subjects, collaborating with private agencies like TCS to deliver digitized answer books to evaluation centers and evaluators. “In some regions like Panchkula the on-screen evaluation work was satisfactory, whereas in regions like Prayagraj, Patna, Ajmer it was completed with lots of difficulties,” the committee stated while giving the background of the proposal.
The governing body also ratified the new evaluation process to be implemented in the ongoing board examinations 2025 for students unsatisfied with their marks.
“Earlier students were asking for verification of marks, then a photocopy of their answer books and then re-evaluation. This time students can directly ask for photocopies, and they will go through their answer books and find out the mistakes, and based on mistakes they will request CBSE for marks verification or re-evaluation or both,” CBSE controller of examination Sanyam Bhardwaj had told HT, ahead of the commencement of the CBSE board exam 2025.
Calculator use
The CBSE governing body has ratified the proposal allowing all Class 12 students to use basic calculators during the accountancy exam across its affiliated schools from the 2025-26 academic session. The aim is to reduce cognitive load, enhance analytical responses, align with international standards, and support the National Education Policy (NEP)’s focus on higher-order thinking skills.
“Basic, non-programmable calculators will be allowed, limited to functions necessary for typical financial calculations, such as addition, subtraction, multiplication, division, and percentage calculations. The Board will provide clear guidelines regarding acceptable calculator models to ensure uniformity and prevent the use of advanced or programmable devices,” states the proposal of the examination committee.
Two levels of science and social science
As part of its plan to offer science and social science at two levels: standard and advanced in classes 9 and 10 starting with Class 9 from 2026-27, CBSE has ratified the proposal of holding standard level exams for a “lesser duration” and the advanced level exams for longer duration with exams of both levels to be held on the same day and at the same exam centre.
Students opting for the advanced level will receive a supplementary question paper annexure with additional questions that “require advanced understanding and higher order skills.” However, the CBSE has proposed retaining a common core curriculum, with subject experts identifying topics for “in-depth study” at the advanced level.
“From 2026, students of Class 9 will be studying two levels — standard and advanced for science and social science. These students will study both levels in the same subject in Class 10 and sit for board exams in 2028,” CBSE chairman Rahul Singh told HT on February 25. The board has requested the National Council of Educational Research and Training (NCERT) to publish new Class 9 and 10 textbooks for science and social science with an additional section incorporating material for the advanced level.
Syllabus revision and skill subjects
CBSE offers only mathematics at two levels-- standard and advanced for Class 10. CBSE has ratified the proposal to “rename and reorganise” the mathematics paper at two levels on the lines of science and social science in classes 9 and 10 starting with Class 9 in 2026-27. Currently, exam papers for both standard and basic levels of mathematics are based on the same syllabus.
CBSE plans to offer “comprehensive training for teachers on differentiated instruction and assessment practices” to enable them to effectively teach and assess students at different levels of the subjects.
To implement the plan for these subjects at two levels, CBSE is considering “comprehensive training for teachers on differentiated instruction and assessment practices to ensure they are well prepared to teach and assess students at varying levels.”
The governing body has also ratified its curriculum committee proposal to review the syllabus and textbook content for applied mathematics of classes 11 and 12 “to better serve its target audience.” The committee will revise the textbooks in two phases-- the Class 11 textbook in 2025 and the Class 12 textbook in 2026.
CBSE has also decided to have a systematic comparison of its syllabi with the syllabi of selected prominent international boards every three years starting from the 2026-27 academic year. “The comparison will cover key subjects, curriculum structure, pedagogical practices and assessment methodologies,” according to the minutes of the meeting.
The governing body has also ratified the recommendations of the board’s skill education committee to rope in an external, independent agency with expertise in vocational education and industry standards for the assessment of skill (vocational) subjects of students of classes 6 to 10 in an unbiased manner.
CBSE also plans to revise and rationalise the curriculum for skill modules and subjects to align with allocated time, curricular objectives and recommended teaching methods. Updated content may be offered from the 2026-27 academic session, according to the minutes of the meeting.
In the 2024-25 academic session, 17,13,213 Class 10 students from 23,752 schools and 2,56,417 Class 12 students from 8,570 schools are enrolled in skill subjects. The board offers 34 skill modules of 15 hours each from class 6 onwards and 22 skill subjects in classes 9 and 10.