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What are the Pass Rates for ACCA Exams?

Read to learn about why the high ACCA pass rates don’t necessarily indicate that it is easier than other exams.

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When studying for your ACCA exams, it can be helpful to know pass rates from previous sittings. Let’s look at pass rates for ACCA by subject.

However, you need to be careful not to fall into the trap of thinking that an average of 70% or 80% means that the exam is easy or that less preparation is required due to high marks.

Pass rates change all the time so a high rate doesn’t necessarily indicate it’s easier than the other exams.

However, what it does indicate is where students are struggling which can be helpful in your study. Read on to find out more about ACCA pass rates.

ACCA Pass Rates by Subject

Applied Knowledge

  • AB – Accountant in Business: 80%
  • MA –  Management Accounting: 63%
  • FA – Financial Accounting: 69%

Applied Skills

  • LW  – Corporate and Business Law: 85%
  • PM  – Performance Management: 41%
  • TX  – Taxation: 51%
  • FR  – Financial Reporting: 46%
  • AA  – Audit and Assurance: 36%
  • FM  – Financial Management: 50%

Strategic Professional – Essentials

  • SBL – Strategic Business Leader: 49%
  • SBR – Strategic Business Reporting: 52%

Strategic Professional – Options

  • AAA – Advanced Audit and Assurance: 36%
  • AFM – Advanced Financial Management: 36%
  • APM – Advanced Performance Management: 31%
  • ATX – Advanced Taxation: 36%

Foundation Level Qualifications

Pass rate

ACCA Diploma in Financial and Management Accounting   (Level 2 RQF)

  • FA1 – Recording Financial transactions: 74%
  • MA1 – Management Information: 77%

ACCA Diploma in Financial and Management Accounting (Level 3 RQF)

  • FA2  – Maintaining Financial Records: 70%
  • MA2 – Managing Costs and Finance: 69%

ACCA Diploma in Accounting and Business (Level 4 RQF)

  • FAB – Accountant in Business: 76%
  • FMA –Management Accounting: 66%
  • FFA – Financial  Accounting: 64%

*This exam pass rate data is from September 2019

Final thoughts

Bear in mind that passing your ACCA exams is tough so the best approach to any exam is to give each one the same amount of time, effort and dedication.

Pass rates can provide you with a good indicator of where past students have struggled but are prone to changing each sitting.

If you’re struggling with passing an exam or worried about starting to study, a great place to start is the Examiner’s Reports. They tell you exactly where students went wrong and what you can do to avoid their mistakes.

Conor Motyer
2 min read

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