ACCA AA Pass Rate 2026: Results by Sitting and What They Mean

ACCA Audit and Assurance (AA) had a published pass rate of 47% at the June 2026 sitting, according to ACCA's pass rates page, the highest of the five sittings shown. The others are 43% in March 2026, 46% in December 2025, 46% in September 2025 and 44% in June 2025. It is the second-lowest of the nine papers in June 2026, after Performance Management. This page covers the results by sitting, the exam format and how to prepare.

ACCA AA pass rate by sitting

ACCA's published figures for Audit and Assurance range from 43% to 47% across the sittings shown, and the most recent, June 2026, was 47%. Across the nine Applied Knowledge and Applied Skills papers on ACCA's page, the June 2026 figures run from 41% for Performance Management to 89% for Business and Technology, so AA ranks 8 of 9 by June 2026 pass rate. For the full picture see our ACCA pass rates for 2026 and our ACCA pass rates by paper pages.

Two cautions apply to every number on this page. First, ACCA publishes these figures on its pass rates page without calling them global, and its footnote says only that they are the results achieved by students for paper-based and computer-based examinations, so we describe them as ACCA's published pass rates and not as a worldwide average. Second, a pass rate describes a group of candidates and not you: it moves with how well prepared the people sitting that session happened to be. ACCA's next set of results, for the September 2026 sitting, is due on 19 October 2026, and we will refresh this page when ACCA's pass rates page is updated. The pass mark for every ACCA exam is 50%.

AA exam format

AA is a three-hour computer-based exam. According to ACCA's study guide, it has three ten-mark cases in the objective test section, each with five two-mark questions, followed by a constructed response section made up of questions worth 30, 20 and 20 marks. It is an Applied Skills paper with sittings in March, June, September and December.

What AA covers

AA introduces the audit process and the wider assurance framework. The main areas are the nature and purpose of audit and assurance, the regulatory and ethical framework, planning and risk assessment, internal control, audit evidence, completion and review, and reporting, including the audit report. ACCA does not publish topic weightings, so prepare the whole study guide. The International Standards on Auditing are the reference point for many answers.

Where candidates lose marks

We have not summarised the specific weaknesses from the latest AA examining team report, so read the most recent report on ACCA's website before you sit. As a general point, audit questions reward answers that are specific to the scenario: a generic list of audit procedures scores badly against a procedure that relates to the stated risk, such as a particular inventory location or a new system. The 30-mark question is where weak scenario application shows up.

How to prepare for AA

Learn the audit process end to end, then practise linking each risk in a scenario to the response an auditor would make. Practise writing procedures in a form that says what the auditor does, what they look at and what they are trying to prove, not just naming a technique. Spend time on the ethical threats and safeguards, which come up repeatedly. Practise the long questions under timed conditions so that you can plan an answer and avoid drifting. Our guide to passing AA has a study plan. In the final weeks, do whole papers in one sitting, because three hours of sustained reasoning is a different skill from answering topic questions one at a time.

What is changing for 2026-27

We could not confirm whether ACCA has made any change to AA for 2026-27, so check its syllabus and study guide changes page before you finalise your revision plan.

Frequently asked questions

What is the ACCA AA pass rate?

ACCA's published figure for Audit and Assurance at the June 2026 sitting was 47%. Across the sittings shown on its page from June 2025 to June 2026 the range was 43% to 47%.

What is the pass mark for ACCA AA?

The pass mark is 50%, as it is for every ACCA exam.

Is AA harder than FR?

On ACCA's published figures, AA at 47% in June 2026 was below FR at 52%, but sitting-to-sitting variation is a few points either way. The papers test different skills, so the better question is which suits your strengths.

When are the next ACCA results?

ACCA's September 2026 results are due on 19 October 2026. The December 2026 Applied Skills exams run from 7 to 11 December 2026, with results due on 18 January 2027.

Next steps

Read our AA subject guide for the syllabus and our guide to passing AA for study technique, then check the wider ACCA courses and the Learnsignal ACCA tuition pages if you want structured support. If you are deciding what to sit next, our guides on the order to take your ACCA exams and how many ACCA exams to sit per sitting explain how to plan the sequence.

Source: ACCA pass rates page and ACCA study guides, checked October 2026.