ACCA PM Pass Rate 2026: Results by Sitting and What They Mean
ACCA's published PM pass rates ran from 40% to 45% between June 2025 and June 2026. See each sitting, the exam format and where candidates lose marks.
ACCA Performance Management (PM) has the lowest published pass rate of the nine Applied Knowledge and Applied Skills papers: 41% at the June 2026 sitting, according to ACCA's pass rates page. The figures for the other sittings shown are 45% in March 2026, 40% in December 2025, 43% in September 2025 and 43% in June 2025. This page sets out the results by sitting, the exam format, the 2026-27 changes and how to prepare for a paper that fails more than half of those who sit it.
ACCA PM pass rate by sitting
| Sitting | Pass rate shown by ACCA |
|---|---|
| June 2026 | 41% |
| March 2026 | 45% |
| December 2025 | 40% |
| September 2025 | 43% |
| June 2025 | 43% |
ACCA's published figures for Performance Management range from 40% to 45% across the sittings shown, and the most recent, June 2026, was 41%. 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 PM ranks 9 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%.
PM exam format
PM is a three-hour computer-based exam, plus ten minutes of reading time. 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. PM is an Applied Skills paper with sittings in March, June, September and December.
What PM covers
PM builds on Management Accounting. It covers the use of management accounting information for planning, control and decision-making: costing methods, budgeting, performance measurement in the private and public sectors, strategic and business performance, and the use of analytics. ACCA does not publish topic weightings, so prepare the whole syllabus.
Where candidates lose marks
ACCA's recent examining team reports are the best source for where marks are lost, and the full reports are free on ACCA's website. We have not summarised the specific weaknesses from the latest reports here, so read the most recent one before you sit. The two 20-mark questions carry 40 of the 100 marks, which is a good reason to practise writing commentary that addresses the requirement and relates each point to the facts, as well as getting the calculations right.
How to prepare for PM
Aim for competence in the numerical techniques first, because they feed both the objective test questions and the long questions. Then practise the written parts of the 20-mark questions: relate each recommendation to the facts, give a reason, and make a clear conclusion. Use the reading time to decide the order in which you will tackle the paper, and give yourself a time budget per section. Our guide to passing PM has a study plan.
What is changing for 2026-27
ACCA's 2026-27 change documents for PM list updates to learning outcomes A3c and A3d, which deal with analytics, to B5b, and to E2a, E2b and E2d, which cover transfer pricing. Make sure that any notes or question banks you use have been updated to match, and read the change summary on ACCA's website before you finalise your revision plan.
Frequently asked questions
What is the ACCA PM pass rate?
ACCA's published figure for Performance Management at the June 2026 sitting was 41%. Across the sittings shown on its page from June 2025 to June 2026 the range was 40% to 45%.
What is the pass mark for ACCA PM?
The pass mark is 50%, as it is for every ACCA exam.
Why is the PM pass rate lower than MA?
PM builds on the techniques in MA and asks you to apply and interpret them, and the two 20-mark questions carry 40 of the 100 marks. ACCA's published figures show PM at 41% in June 2026 against 65% for MA.
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 PM subject guide for the syllabus and our guide to passing PM 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.
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