The ACCA qualification is one of the most recognized accounting credentials worldwide. Each examination session furnishes plenty of information regarding student performance, success rates, and business needs. What has been a recent cause for much debate is the ACCA pass rates. Again, reflecting not only the academic rigor but also the preparedness of future accountants, these pass rates are quite telling. In this article, we are going to walk through the present ACCA pass percentages and what factors are dominating them and then offer means to achieve more success in the exams.
Historical pass rates help students understand the trajectory of ACCA exams, identifying whether they have become more challenging or easier over time.
Each ACCA paper has its challenges and pass percentages, which fluctuate depending on the difficulty level and candidate preparation.
Exam session | BT | MA | FA | LW | PM | TX | FR | AA | FM |
---|---|---|---|---|---|---|---|---|---|
Sep 2024 | N/A | N/A | N/A | N/A | 42 | 53 | 50 | 47 | 52 |
Jun 2024 | 89 | 68 | 68 | 79 | 42 | 55 | 51 | 44 | 48 |
Mar 2024 | N/A | N/A | N/A | N/A | 45 | 53 | 52 | 44 | 48 |
Dec 2023 | 85 | 68 | 69 | 78 | 42 | 54 | 48 | 41 | 48 |
Sep 2023 | N/A | N/A | N/A | N/A | 40 | 54 | 47 | 42 | 49 |
Jun 2023 | 83 | 63 | 72 | 80 | 40 | 56 | 49 | 45 | 52 |
Mar 2023 | N/A | N/A | N/A | N/A | 44 | 53 | 52 | 44 | 49 |
Dec 2022 | 79 | 61 | 68 | 82 | 43 | 52 | 49 | 40 | 51 |
Sep 2022 | N/A | N/A | N/A | N/A | 40 | 52 | 50 | 44 | 51 |
Jun 2022 | 85 | 64 | 69 | 82* | 41 | 52 | 51 | 39 | 52 |
Mar 2022 | N/A | N/A | N/A | N/A | 40 | 51 | 50 | 44 | 50 |
Dec 2021 | 84 | 65 | 71 | 83 | 43 | 49 | 50 | 38 | 50 |
Sep 2021 | N/A | N/A | N/A | N/A | 37 | 52 | 48 | 39 | 52 |
Jun 2021 | 88 | 68 | 74 | 86 | 41 | 50 | 51 | 39 | 53 |
Mar 2021 | N/A | N/A | N/A | N/A | 44 | 46 | 47 | 43 | 46 |
Dec 2020 | 84 | 69 | 73 | 86 | 40 | 51 | 48 | 39 | 45 |
Sep 2020 | 86 | 72 | 77 | 88 | 39 | 49 | 50 | 41 | 52 |
Mar 2020 | N/A | N/A | N/A | N/A | 35 | 46 | 44 | 36 | 44 |
Dec 2019 | 82* | 64* | 71* | 83* | 38* | 49* | 46* | 38* | 43* |
Sep 2019 | N/A | N/A | N/A | N/A | 41* | 51* | 46* | 36* | 50* |
Jun 2019 | 85* | 66* | 72* | 84* | 38* | 52* | 50* | 39* | 46* |
Mar 2019 | N/A | N/A | N/A | N/A | 42* | 46* | 47* | 37* | 50* |
Dec 2018 | 83* | 64* | 72* | 82* | 39* | 51* | 51* | 38* | 43* |
Sep 2018 | N/A | N/A | N/A | N/A | 43* | 49* | 51* | 37* | 47* |
Jun 2018 | 83* | 67* | 71* | 80* | 38* | 50* | 50* | 40* | 48* |
Mar 2018 | N/A | N/A | N/A | N/A | 39* | 46* | 48* | 39* | 46* |
Dec 2017 | 77* | 65* | 71* | 77* | 42* | 51* | 49* | 40* | 48* |
Sep 2017 | N/A | N/A | N/A | N/A | 43* | 48* | 47* | 37* | 48* |
Jun 2017 | 83* | 64* | 68* | 77* | 43* | 50* | 48* | 43* | 46* |
Mar 2017 | N/A | N/A | N/A | N/A | 38* | 41* | 47* | 38* | 40* |
Dec 2016 | 82* | 63* | 71* | 82* | 40* | 52* | 50* | 40* | 45* |
Sep 2016 | N/A | N/A | N/A | N/A | 39* | 47* | 48* | 44* | 47* |
Jun 2016 | 83* | 63* | 72* | 80* | 41 | 46 | 47 | 45 | 46 |
Mar 2016 | N/A | N/A | N/A | N/A | 39 | 44 | 51 | 41 | 41 |
Dec 2015 | 84* | 64* | 68* | 74* | 41 | 53 | 45 | 46 | 45 |
Sep 2015 | N/A | N/A | N/A | N/A | 39 | 47 | 44 | 42 | 35 |
Jun 2015 | 85* | 58* | 63* | 75* | 37 | 50 | 40 | 39 | 41 |
Dec 2014 | 83* | 58* | 59* | 70* | 44 | 43 | 43 | 45 | 40 |
Jun 2014 | 80* | 60* | 63* | 45 | 39 | 53 | 47 | 40 | 40 |
Dec 2013 | 74* | 61* | 57* | 43 | 41 | 45 | 39 | 35 | 45 |
Jun 2013 | 72* | 64* | 54* | 37 | 44 | 52 | 45 | 40 | 45 |
Dec 2012 | 65* | 59* | 55* | 41 | 37 | 47 | 53 | 34 | 43 |
Jun 2012 | 64* | 52* | 56* | 54 | 42 | 45 | 48 | 56 | 37 |
Dec 2011 | 63* | 53* | 54* | 49 | 38 | 48 | 56 | 36 | 38 |
Jun 2011 | 70* | 57* | 55* | 55 | 37 | 51 | 38 | 40 | 38 |
Note:
(*) Results achieved by students for paper-based and computer-based examinations.
Exam session | SBL | SBR | AFM | APM | ATX | AAA |
---|---|---|---|---|---|---|
Sep 2024 | 53 | 52 | 44 | 39 | 49 | 38 |
Jun 2024 | 52 | 49 | 46 | 37 | 47 | 37 |
Mar 2024 | 52 | 49 | 46 | 33 | 49 | 38 |
Dec 2023 | 52 | 50 | 45 | 34 | 49 | 34 |
Sep 2023 | 50 | 50 | 45 | 34 | 48 | 34 |
Jun 2023 | 51 | 51 | 47 | 34 | 43 | 34 |
Mar 2023 | 50 | 50 | 45 | 35 | 45 | 34 |
Dec 2022 | 49 | 47 | 41 | 33 | 39 | 32 |
Sep 2022 | 49 | 51 | 42 | 34 | 43 | 34 |
Jun 2022 | 50 | 49 | 41 | 33 | 42 | 31 |
Mar 2022 | 50 | 46 | 43 | 34 | 38 | 33 |
Dec 2021 | 51 | 48 | 41 | 32 | 37 | 34 |
Sep 2021 | 51 | 48 | 38 | 30 | 36 | 34 |
Jun 2021 | 46 | 44 | 39 | 32 | 41 | 32 |
Mar 2021 | 50 | 52 | 39 | 36 | 44 | 32 |
Dec 2020 | 49 | 47 | 42 | 32 | 40 | 35 |
Sep 2020 | 51* | 49* | 37* | 33* | 38* | 33* |
Mar 2020 | 47* | 51* | 33* | 32* | 44* | 33* |
Dec 2019 | 46 | 48 | 33 | 33 | 35 | 30 |
Sep 2019 | 49 | 52 | 36 | 31 | 36 | 36 |
Jun 2019 | 51 | 48 | 38 | 33 | 43 | 31 |
Mar 2019 | 46 | 49 | 35 | 32 | 33 | 30 |
Dec 2018 | 48 | 47 | 41 | 33 | 40 | 31 |
Sep 2018 | 45 | 47 | 35 | 33 | 30 | 30 |
Jun 2018 | – | – | 40 | 35 | 40 | 34 |
Mar 2018 | – | – | 41 | 29 | 37 | 30 |
Dec 2017 | – | – | 33 | 29 | 36 | 35 |
Sep 2017 | – | – | 35 | 32 | 33 | 31 |
Jun 2017 | – | – | 34 | 32 | 43 | 32 |
Mar 2017 | – | – | 35 | 28 | 38 | 32 |
Dec 2016 | – | – | 33 | 30 | 34 | 31 |
Sep 2016 | – | – | 37 | 35 | 35 | 32 |
Jun 2016 | – | – | 40 | 38 | 35 | 32 |
Mar 2016 | – | – | 38 | 33 | 44 | 30 |
Dec 2015 | – | – | 35 | 29 | 42 | 39 |
Sep 2015 | – | – | 36 | 30 | 45 | 29 |
Jun 2015 | – | – | 36 | 28 | 34 | 40 |
Dec 2014 | – | – | 33 | 30 | 38 | 42 |
Jun 2014 | – | – | 35 | 29 | 39 | 36 |
Dec 2013 | – | – | 42 | 30 | 41 | 33 |
Jun 2013 | – | – | 34 | 31 | 45 | 31 |
Dec 2012 | – | – | 33 | 33 | 44 | 32 |
Jun 2012 | – | – | 37 | 35 | 42 | 32 |
Dec 2011 | – | – | 34 | 29 | 39 | 31 |
Jun 2011 | – | – | 30 | 35 | 45 | 31 |
The ACCA tests have proven rather challenging, with several factors that make the pass rates vary between sessions of the examinations. A better knowledge of these factors will help students in preparation for the exams and, therefore, succeed.
For students aiming to improve their pass rate, certain strategies can make a significant difference in preparation and exam day performance.
How does the ACCA qualification compare to other accounting bodies, such as CPA (Certified Public Accountant) and CIMA (Chartered Institute of Management Accountants)?
In summary, ACCA qualification remains a worthwhile and challenging route for aspiring accountants. Recent pass rates of ACCA contribute to fuller insight into the exams’ level of difficulty, helping students who are preparing to tailor their preparation strategy. However, the journey to becoming ACCA qualified can be rigorous, but the right preparation, resources, and mindset can improve pass rates greatly. Having learned the historical trends and paper difficulties of each individual, along with all the study tips, automatically results in increased success, then subsequently to many potential global career chances within the accounting realm.
Pass percentages vary by paper. For example, Business and Technology (BT) typically has a pass rate of around 80%, while Financial Reporting (FR) often sees pass rates between 45%-55%.
To improve your ACCA pass rate, you should follow a structured study plan, practice past exam papers, use ACCA-approved learning materials, and seek help from professional tutors.
ACCA pass rates, especially at the professional level, are generally lower than CPA pass rates, which tend to hover around 50%-60%.
Factors include the difficulty of the paper, student preparedness, exam approach, and external factors like global economic conditions.
Both qualifications are challenging in their own right. CIMA focuses more on management accounting, while ACCA offers a broader scope, including financial and audit competencies. Pass rates are similar at the professional level for both qualifications.
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