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What are the Pass Rates for ACCA Exams in 2023?

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 think 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.

The September 2023 – ACCA Pass Rates by Subject

Applied Knowledge

  • BT – Business and Technology: NA
  • MA –  Management Accounting: NA
  • FA – Financial Accounting: NA

Applied Skills

  • LW  – Corporate and Business Law: NA
  • PM  – Performance Management: 40%
  • TX  – Taxation: 54%
  • FR  – Financial Reporting: 47%
  • AA  – Audit and Assurance: 42%
  • FM  – Financial Management: 49%

Strategic Professional – Essentials

  • SBL – Strategic Business Leader: 50%
  • SBR – Strategic Business Reporting: 50%

Strategic Professional – Options

  • AAA – Advanced Audit and Assurance: 34%
  • AFM – Advanced Financial Management: 45%
  • APM – Advanced Performance Management: 34%
  • ATX – Advanced Taxation: 48%

Foundation Level Qualifications

Pass rate in ACCA Diploma (June 2023)

Financial and Management Accounting   (Level 2 RQF)

  • FA1 – Recording Financial transactions: 78%
  • MA1 – Management Information: 78%

Financial and Management Accounting (Level 3 RQF)

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

Accounting and Business (Level 4 RQF)

  • FBT – Business and Technology: 75%
  • FMA –Management Accounting: 71%
  • FFA – Financial  Accounting: 71%

This exam pass rate data is from June 2023

Check out our course on Business and Technology (FBT)

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.

When you find yourself grappling with the daunting challenge of passing an exam, or perhaps even if you’re merely apprehensive about taking the initial plunge into your study sessions, then turning your attention to the Examiner’s Reports emerges as a logical and invaluable first step. By doing so, you can gain a clearer perspective on potential pitfalls and areas of focus. Not only do these reports provide insight, but they also explicitly highlight where students faltered in the past. Consequently, by heeding their guidance, you can strategically navigate your studies to sidestep those very pitfalls.

Conor Motyer
2 min read

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