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

ACCA Financial Accounting (FA) had a published pass rate of 71% at the June 2026 sitting, up from 68% in both December 2025 and June 2025, according to ACCA's pass rates page. It is the third-highest figure of the nine Applied Knowledge and Applied Skills papers, behind Business and Technology and Corporate and Business Law. Below you will find the sitting-by-sitting results, the exam format, the topics examiners say candidates get wrong and a way to prepare.

ACCA FA pass rate by sitting

ACCA's published figures for Financial Accounting range from 68% to 71% across the sittings shown, and the most recent, June 2026, was 71%. 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 FA ranks 3 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%.

FA exam format

FA is a two-hour computer-based exam. In ACCA's 2025-26 study guide, it has 35 two-mark objective test questions followed by two 15-mark multi-task questions. We have not opened the 2026-27 guide, so check that the structure is unchanged before you sit. FA is an on-demand Applied Knowledge paper, so there is no fixed sitting date, and ACCA's page shows N/A for the March and September columns.

What FA covers

FA teaches double-entry bookkeeping and the preparation of financial statements. Expect the accounting system and the trial balance, accounting for assets, inventory, receivables and payables, accruals and prepayments, correction of errors, control accounts and bank reconciliations, and the preparation of the main financial statements and the statement of cash flows, as well as the regulatory framework that sits behind accounting standards. ACCA does not publish topic weightings, so revise all of it.

Where candidates lose marks

The examining team's recent reports list bank reconciliations, IAS 10 on events after the reporting period, cash flow statements and consolidation errors among the topics candidates handle poorly. Bank reconciliations are a question of method: work out which side of the reconciliation each item sits on before you adjust. For cash flow statements, learn the layout and practise reconciling profit to cash from operations until the adjustments are automatic. Consolidation questions reward a consistent approach to eliminating intragroup balances and unrealised profit.

How to prepare for FA

Because the 15-mark multi-task questions are long, they are where preparation is most visible. Learn the layout of each financial statement so that you are not working out the format while the clock runs, and practise the journal entries for common adjustments until they are fast. Mix timed objective test sets with full multi-task questions, and review every mistake by writing the correct entry next to your wrong one. Our guide to passing FA has a week-by-week outline.

What is changing for 2026-27

For 2025-26, ACCA's change documents covered IFRS 18 replacing IAS 1 on the presentation of financial statements. We have not confirmed whether anything further changes for 2026-27, so check ACCA's current syllabus and study guide changes page, and make sure your course notes use the right standard.

Frequently asked questions

What is the ACCA FA pass rate?

ACCA's published figure for Financial Accounting at the June 2026 sitting was 71%. Across the sittings shown on its page from June 2025 to June 2026 the range was 68% to 71%.

What is the pass mark for ACCA FA?

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

Does FA include consolidation?

ACCA's examiners have listed consolidation errors among the weaker areas in recent FA reports, so you should expect some group accounting content. Check the current study guide for the exact scope.

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 FA subject guide for the syllabus and our guide to passing FA 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.