Moderate Difficulty, MCQs Deep, Requiring Analytical Skills': 2026 CBSE Accountancy Paper Experts' Analysis
New Delhi: The CBSE Class 12 Accountancy board exam 2026 is being analysed as largely balanced with moderate difficulty level. According to the experts, students who have conceptual clarity with consistent practice are likely to have performed well.
Mrs. Anjna Kaushik and Mrs. Sarika Mathur, PGTs (Commerce) from the Army Public School, shared their insights in the paper, highlighting that the MCQs were of higher-order thinking requiring in-depth knowledge and analytical skills.
“The paper was aligned with expected academic standards, but a bit lengthy,” the experts opined. Analyzers have observed that while the competency-focused paper allowed average students to perform, it enables high achievers to score above 95%.
Notably, the questions demand careful reading and analyzing as the wording needed close attention to detail, though they were not conceptually difficult. Reading the questions twice before answering seemed very important, according to the students.
