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

ACCA Corporate and Business Law (LW) had a published pass rate of 82% at the June 2026 sitting, the same as December 2025 and one point above the 81% shown for June 2025, according to ACCA's pass rates page. It is the second-highest of the nine Applied Knowledge and Applied Skills papers, behind Business and Technology. This page covers the sitting-by-sitting figures, the exam format, what the examiners say goes wrong and how to prepare.

ACCA LW pass rate by sitting

ACCA's published figures for Corporate and Business Law range from 81% to 82% across the sittings shown, and the most recent, June 2026, was 82%. 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 LW ranks 2 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%.

LW exam format

LW is a two-hour exam. According to ACCA's study guide, Section A contains 20 one-mark and 25 two-mark objective test questions, and Section B contains five six-mark questions. As with the Applied Knowledge papers, ACCA offers LW on demand through the year, so ACCA's page shows N/A for the March and September columns. Because the objective test section makes up most of the marks, wide coverage matters more than deep knowledge of any one topic.

What LW covers

The syllabus has eight areas, labelled A to H in ACCA's study guide. Broadly, it covers the legal systems and sources of law, the law of contract, employment law, the law of the business forms available to a company and how they are formed and financed, directors and company management, and the rules on fraud, bribery, money laundering and professional negligence. Read the study guide carefully for the legal systems that are in scope, because ACCA's examiners have noted that candidates neglect the other legal systems. ACCA does not publish topic weightings.

Where candidates lose marks

ACCA's examining team has pointed to four recurring problems: topics candidates find hard and avoid, neglect of the other legal systems that the syllabus includes, weak analysis and application of the law to the facts, and negatively phrased questions where candidates answer the opposite of what was asked. The last is easy to fix: underline the word not or except before you pick an option. Application is the main skill in the Section B questions, where you must apply a rule to a scenario and reach a conclusion.

How to prepare for LW

Build a one-page summary for each of the eight syllabus areas and test yourself from it, because recall is what the objective test rewards. For the Section B questions, use a simple structure: state the rule, apply it to the facts, then give a conclusion. Practise questions with negative wording so you notice the trap, and cover the unfamiliar legal systems early rather than leaving them to the end. Our guide to passing LW includes a revision checklist.

What is changing for 2026-27

We have not confirmed what ACCA changed in LW for 2026-27. Check ACCA's syllabus and study guide changes page.

Frequently asked questions

What is the ACCA LW pass rate?

ACCA's published figure for Corporate and Business Law at the June 2026 sitting was 82%. Across the sittings shown on its page from June 2025 to June 2026 the range was 81% to 82%.

What is the pass mark for ACCA LW?

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

Is LW easier than other ACCA papers?

On ACCA's published figures it is among the higher pass rates, at 82% in June 2026. The exam still rewards careful reading, particularly on negatively phrased questions.

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