ACCA Pass Rate Report 2026: Every Paper, Every Sitting

ACCA pass rates are one of the most searched topics among accounting students—and for good reason. Knowing which papers are hardest, which are getting harder, and how your preparation compares to the average is essential for smart study planning. This report covers pass rates across all ACCA papers, with analysis of trends and study strategies for the toughest exams.

Note: Pass rate estimates below are based on historical ACCA data patterns. Official figures are published by ACCA after each sitting.

ACCA Pass Rates by Paper (2026 Estimates)

Which Papers Have the Lowest Pass Rates?

The Optional papers at Strategic Level are consistently the most challenging: AAA (Advanced Audit and Assurance) sits at around 34%, APM (Advanced Performance Management) at 36%, and AFM (Advanced Financial Management) at 38%. These papers require not just technical knowledge but the ability to apply it to complex, unseen scenarios under time pressure.

At Skills Level, PM (Performance Management) and AA (Audit and Assurance) are the most commonly failed papers. Both require strong application skills, not just recall.

Trends: Papers Getting Harder

Pass rates at Strategic Level have declined slightly over the past three years. ACCA has increased the emphasis on professional skills marks and integrated scenario-based questions, which penalise candidates who rely purely on technical memorisation. SBL in particular has seen lower pass rates as the case study format becomes more complex.

At Applied Skills level, FR (Financial Reporting) has become harder as IFRS standards increase in complexity and the exam tests interpretation, not just preparation of statements.

Study Strategies for Low-Pass-Rate Papers

For AAA, APM and AFM

• Practice past papers under strict exam conditions—every week, not just in the final month
• Focus on the professional skills marks: communication, analysis, evaluation, and scepticism
• Read the examiner’s reports carefully—ACCA publishes detailed feedback after each sitting
• Work with a tutor who can mark your answers, not just check your technical accuracy

For PM, AA and FR

• Do not underestimate these papers—their reputation as “mid-level” masks genuine difficulty
• Focus on question technique: read requirements carefully, structure your answers, allocate time by marks
• Use practice questions from the first week of study, not just revision

How Learnsignal Students Perform

Learnsignal students consistently outperform the ACCA global average, particularly on Strategic Level papers where tutor support and mock exam marking make the biggest difference. Our ACCA courses include unlimited tutor access, full mock exams with detailed feedback, and structured study plans built around each sitting.

Explore ACCA courses at Learnsignal and start your free trial.