We present a construction of cellular BF theory (in both abelian and non-abelian variants) on cobordisms equipped with cellular decompositions. Partition functions of this theory are invariant under subdivisions, satisfy a version of the quantum master equation, and satisfy Atiyah-Segal-type gluing formula with respect to composition of cobordisms.3 Besides casting the model into the BV-BFV setting, with cobordisms and Segal-like gluing, some of the important advancements over [20,21] are the following: general ball CW complexes are allowed (as opposed to simplicial and cubic complexes); the new construction of the cellular action which is intrinsically finite-dimensional and in particular does not use regularized infinitedimensional super-traces; a systematic, intrinsically finite-dimensional, treatment of the behavior w.r.t. moves of CW complexes -elementary collapses and cellular aggregations; understanding the constant part of the partition function (leading to the contribution of the Reidemeister torsion and the mod 16 phase); incorporating the twist by a nontrivial local system. 4 In this paper we use the convention that the polarization is linked to the designation of boundaries as in/out. Thus we link out-boundaries to "A-polarization" and in-boundaries with "B-polarization". This convention is entirely optional. On the other hand, the link between polarization (68) and the notion of the dual CW complex (Section 2.3) is essential for the construction.1 2 is an appropriately normalized half-density on B ∂ ; K is a the chain homotopy part of the retraction of cochains of X relative to the out-boundary to the cohomology relative to 6 Superscripts pertain to the polarization p : F ∂ → B ∂ (field A fixed on the out-boundary and field B fixed on the in-boundary) used to quantize the in/out-boundary.