ACCA的F1-F4 和CAT T1-T4的课程可以机考，机考相对于笔考，难度稍大，但高顿网校小编认为，机考也有以下优势：
　　时间灵活——不受每年6月份和12月份只有2次笔考机会的限制，可以随时在机考中心参加机考。（需要提前预约）而且次数不受限制。
　　反馈及时——考试结束后，考试成绩即显示在电脑上，而笔试则需要等2个月左右的时间才能得到成绩。
　　成绩上传——考试成绩会在考试结束后72小时内上传到考生MYACCA 页面中。
　　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.