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

ACCA Financial Reporting (FR) had a published pass rate of 52% at the June 2026 sitting, according to ACCA's pass rates page. The other sittings shown are 50% in March 2026, 51% in December 2025, 48% in September 2025 and 50% in June 2025. This page sets out the results by sitting, the exam format, the mistakes that examiners flag and how to prepare.

ACCA FR pass rate by sitting

ACCA's published figures for Financial Reporting range from 48% to 52% across the sittings shown, and the most recent, June 2026, was 52%. 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 FR ranks 6 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%.

FR exam format

FR is a three-hour computer-based exam. According to ACCA's study guide, Section A has 15 two-mark objective test questions, Section B has three cases with five two-mark questions each, and Section C has two 20-mark constructed response questions. It is an Applied Skills paper with sittings in March, June, September and December.

What FR covers

FR is about preparing and interpreting financial statements under international standards. It covers the conceptual framework, the accounting treatment of a range of transactions under individual standards, the preparation of single-entity statements and consolidated financial statements, and the analysis and interpretation of results. ACCA does not publish topic weightings, so cover the whole study guide.

Where candidates lose marks

The examining team's recent reports point to three recurring problems. Candidates write generic interpretation, such as saying a ratio has gone up or down without linking it to the scenario or giving a reason. They make consolidation errors, particularly around time apportionment for a subsidiary acquired part-way through the year and the treatment of an intragroup dividend. And they ignore rounding instructions, which costs marks on objective test questions. Each of these is fixable with deliberate practice.

How to prepare for FR

For interpretation, practise the three-part habit of stating the movement, quantifying it, and giving a specific reason from the scenario. For consolidation, set out a working for each element (net assets, goodwill, non-controlling interest, retained earnings) in the same order every time so that you do not omit a step under time pressure. Read every objective test question for the rounding and units instruction. Use the Section C questions to practise time management, giving yourself roughly the same number of minutes as marks plus a little for reading. Our guide to passing FR has a study plan. Finish with at least one full paper under exam conditions, then go back over every question where you lost marks and note whether the cause was knowledge, method or time.

What is changing for 2026-27

ACCA's materials do not list a syllabus change for FR for 2026-27. As always, check the change summary and the standards listed in the current study guide before you buy new materials.

Frequently asked questions

What is the ACCA FR pass rate?

ACCA's published figure for Financial Reporting at the June 2026 sitting was 52%. Across the sittings shown on its page from June 2025 to June 2026 the range was 48% to 52%.

What is the pass mark for ACCA FR?

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

Is the FR pass rate improving?

The published figures move within a narrow band: 48% in September 2025 up to 52% in June 2026. A single sitting is not a trend, so watch for ACCA's September 2026 results due on 19 October 2026.

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