ACCA Pass Percentage & Exam Insights for 2024-2025

The Association of Chartered Certified Accountants (ACCA) is a leading global accounting body. It offers a widely recognized qualification that opens career opportunities in finance, auditing, and taxation.

How Many Students Appear for ACCA Exams?

Every year, thousands of students worldwide take ACCA exams. ACCA has over 241,000 members and 542,000 students. Each exam session sees tens of thousands of candidates, highlighting the qualification’s popularity.

What is the ACCA Pass Mark?

ACCA exams are challenging but follow a clear grading system. To pass, students must score at least 50% in any subject. This pass mark applies to all ACCA papers, from Applied Knowledge to Strategic Professional exams.

ACCA Pass Percentage

The ACCA pass percentage varies by subject and exam session. Globally, pass rates range between 30% to 50%, depending on exam difficulty.

ACCA Pass Percentage March 2024

The ACCA pass rates for March 2024 were consistent with past averages. Some papers had a pass rate above 50%, while others remained in the lower 40s, reflecting varying difficulty levels.

Given below are the pass percentages for the March 2024 exam sessions:

Applied Skills Exams:

• Taxation (TX): 53%​
   
• Financial Reporting (FR): 52%​
   
• Performance Management (PM): 45%​
   
• Financial Management (FM): 48%​
   
• Audit and Assurance (AA): 44%

Strategic Professional: Essentials:

• Strategic Business Leader (SBL): 52%​
   
• Strategic Business Reporting (SBR): 49%​

Strategic Professional: Options

• Advanced Audit and Assurance (AAA): 38%​
   
• Advanced Financial Management (AFM): 46%​
   
• Advanced Performance Management (APM): 33%​
   
• Advanced Taxation (ATX): 49% 

ACCA Pass Percentage June 2024

The June 2024 ACCA pass rates are expected to be similar to previous years. Historically, June has seen a slightly higher pass percentage as many students take advantage of the longer preparation time after the March session.

Given below are the pass percentages for the June 2024 exam sessions:

Applied Knowledge Exams:

• Business & Technology (BT): 89%​
   
• Management Accounting (MA): 68%​
   
• Financial Accounting (FA): 68%​
   

Applied Skills Exams:

• Corporate and Business Law (LW): 79%​
   
• Performance Management (PM): 42%​
   
• Taxation (TX): 55%​
   
• Financial Reporting (FR): 51%​
   
• Audit and Assurance (AA): 44%​
   
• Financial Management (FM): 48%​
   

Strategic Professional: Essentials

• Strategic Business Leader (SBL): 52%​
   
• Strategic Business Reporting (SBR): 49%​
   

Strategic Professional: Options

• Advanced Financial Management (AFM): 46%​
   
• Advanced Performance Management (APM): 37%​
   
• Advanced Taxation (ATX): 47%​
   
• Advanced Audit and Assurance (AAA): 37%​

ACCA Pass Percentage December 2024

The December 2024 pass percentage will be released after the exam results are published. However, if trends continue, the pass percentage will likely be in the 40 to 50% range, with some papers being tougher than others.

Given below are the pass percentages for the December 2024 exam sessions:

Applied Knowledge Level:

• Business and Technology (BT): 87%​
   
• Management Accounting (MA): 67%​
   
• Financial Accounting (FA): 69%​
   

Applied Skills Level:

• Corporate and Business Law (LW): 81%​
   
• Performance Management (PM): 41%​
   
• Taxation (TX): 54%​
   
• Financial Reporting (FR): 50%​
   
• Audit and Assurance (AA): 44%​
   
• Financial Management (FM): 51%​
   

Strategic Professional Level:

• Strategic Business Leader (SBL): 51%​
   
• Strategic Business Reporting (SBR): 51%​
   
• Advanced Financial Management (AFM): 45%​
   
• Advanced Performance Management (APM): 38%​
   
• Advanced Taxation (ATX): 47%​
   
• Advanced Audit and Assurance (AAA): 39%

ACCA Pass Percentage 2025

Looking ahead to 2025, ACCA pass percentages will continue to reflect the challenging nature of these exams. Students can increase their chances of success with more resources and better study strategies.

Given below are the pass percentages for the 2025 exam sessions:

Applied Knowledge Level:

• Business and Technology (BT): 87%​
   
• Management Accounting (MA): 67%​
   
• Financial Accounting (FA): 69%​
   

Applied Skills Level:

• Corporate and Business Law (LW): 81%​
   
• Performance Management (PM): 41%​
   
• Taxation (TX): 54%​
   
• Financial Reporting (FR): 50%​
   
• Audit and Assurance (AA): 44%​
   
• Financial Management (FM): 51%​
   

Strategic Professional Level:

• Strategic Business Leader (SBL): 51%​
   
• Strategic Business Reporting (SBR): 51%​
   
• Advanced Financial Management (AFM): 45%​
   
• Advanced Performance Management (APM): 38%​l
   
• Advanced Taxation (ATX): 47%​
   
• Advanced Audit and Assurance (AAA): 39%

ACCA Pass Percentage in India

The ACCA pass percentage in India follows global trends. Indian students perform well in Financial Management (FM) and Audit and Assurance (AA), while Strategic Professional papers have lower pass rates due to their complexity.

ACCA Pass Percentage in Kerala

The ACCA pass percentage in Kerala often matches or exceeds global averages. Strong coaching institutes and quality education contribute to high success rates.

ACCA Exam Dates

ACCA conducts exams in March, June, September, and December every year. The key dates for each session include:

• March Exams: Early March
• June Exams: Early June
• September Exams: Early September
• December Exams: Early December registration deadlines for each session are typically a few months in advance, so it’s important to check ACCA’s official website for exact dates.

ACCA Exam Syllabus

The ACCA syllabus is designed to cover all aspects of accounting, finance, and business. It consists of three levels:

1. Applied Knowledge (Business & Technology, Management Accounting, Financial Accounting)
2. Applied Skills (Taxation, Financial Reporting, Audit & Assurance, etc.)
3. Strategic Professional (Essential & Optional papers like Strategic Business Leader, Advanced Audit & Assurance, etc.)

FAQs

1. How long does it take to complete ACCA?
Students take an average of 3 to 4 years to complete all ACCA exams. The duration depends on study pace and exemptions.

2. Can I take multiple ACCA exams at once?
You can take up to four ACCA exams per session and no more than eight yearly exams.

3. Are ACCA exams difficult?
ACCA exams are challenging but manageable with proper study and practice. Consistency and ACCA-approved study materials help improve success.

4. What are the best study resources for ACCA?
The best study resources for ACCA include ACCA-approved publishers like Kaplan and BPP. Online platforms and coaching institutes also provide excellent guidance.

5. Why should I choose an Approved Learning Partner for my ACCA studies?

Choosing an Approved Learning Partner for ACCA ensures structured learning, experienced tutors, and up-to-date study materials. They offer mock exams, feedback, and teaching methods aligned with ACCA standards, improving exam success rates.

6. How can I increase my chances of passing ACCA?
Planning a study schedule, practicing past papers, taking mock exams, and managing time effectively can increase your chances of passing the ACCA.