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.

Conor Motyer
04 Nov 2024
4 min read
Updated

If you're studying for ACCA, it's natural to wonder how hard the exams really are — and pass rates are one way to gauge that. But "the average ACCA pass rate" is more nuanced than a single number suggests. This guide explains what ACCA pass rates are, how they vary across the qualification, what drives them, and — most importantly — how to give yourself the best chance of passing. (ACCA publishes official pass rates for each exam every sitting; always check ACCA's own figures for the latest data.)

What are ACCA pass rates?

An ACCA pass rate is the percentage of students sitting a particular exam in a given session who achieve the pass mark of 50%. ACCA publishes these figures for every exam, every sitting, so the data is transparent and official. There isn't really one "average ACCA pass rate", though, because the rates vary considerably from exam to exam and from one sitting to the next. Looking at a single overall average can therefore be misleading — the more useful picture comes from understanding the pattern across the qualification.

How pass rates vary across the qualification

ACCA exams are grouped into levels of increasing difficulty, and pass rates broadly follow that structure:

  • Applied Knowledge exams (the introductory level) tend to have the highest pass rates. They cover foundational material and are sat earlier in the journey.
  • Applied Skills exams sit in the middle, with pass rates that vary by subject — some of these papers are among the more challenging in the qualification.
  • Strategic Professional exams (the final, advanced level) generally have lower pass rates, reflecting their difficulty, the depth of application required, and the fact that they test higher-level professional skills.

So rather than asking "what's the average ACCA pass rate?", it's more helpful to look at the pass rate for the specific exam you're sitting, using ACCA's published figures. As a general rule, expect the introductory exams to be more forgiving and the strategic ones to be tougher.

Why pass rates are what they are

Several factors explain the pattern and variation in pass rates:

  • Exam difficulty. The more advanced exams demand deeper understanding and stronger application, naturally lowering pass rates.
  • Exam technique. Many failures at the higher levels come down to technique — time management, answering the question asked, applying knowledge to scenarios — rather than gaps in knowledge.
  • Preparation. Pass rates partly reflect how well-prepared candidates are. Students who practise extensively under exam conditions tend to do far better.
  • The nature of the cohort. Who sits an exam in a given session also affects the rate, which is part of why figures move from sitting to sitting.

What pass rates mean for you — and how to beat them

It's important not to be discouraged by lower pass rates, or complacent about higher ones. A pass rate is a statistic about a whole cohort; your result depends on your preparation. The students who pass — even on the toughest papers — tend to do the same things:

  • Practise with past questions under timed, exam-style conditions, rather than just reading notes.
  • Master exam technique — reading requirements carefully, managing time, and answering exactly what's asked.
  • Study consistently over months rather than cramming.
  • Use the examiner's reports to understand what's commonly done wrong and what earns marks.
  • Get good support — structured tuition and feedback significantly improve outcomes.

Do these well, and the cohort pass rate becomes far less relevant to your own chances.

Why it matters

Understanding ACCA pass rates helps you set realistic expectations and prepare appropriately — knowing that the strategic exams will demand more, and that strong technique matters as much as knowledge. Used sensibly, the data is a useful planning tool. Used as a source of anxiety, it's unhelpful: the rate describes the average candidate, not the prepared one.

Frequently asked questions

What is the average ACCA pass rate?

There isn't a single meaningful average, as pass rates vary widely by exam and sitting. ACCA publishes official pass rates for each exam every session — the most useful figure is the rate for the specific exam you're sitting.

Which ACCA exams have the highest pass rates?

Generally the introductory Applied Knowledge exams, which cover foundational material. The advanced Strategic Professional exams tend to have lower pass rates, reflecting their difficulty.

What is the ACCA pass mark?

50% for all ACCA exams. The pass rate is the percentage of students in a sitting who achieve that mark.

How can I improve my chances of passing?

Practise past questions under timed conditions, master exam technique, study consistently, use examiner's reports, and get structured support. Your preparation matters far more to your result than the cohort pass rate.

ACCA pass rates by paper

Average pass rates only tell part of the story — the figures vary widely from paper to paper. ACCA's official results for the December 2025 sitting (the largest volume of exams since December 2021) show the Applied Knowledge papers passing at the highest rates and the Strategic Professional Options at the lowest:

PaperPass rate (Dec 2025)
BT — Business & Technology87%
FA — Financial Accounting68%
MA — Management Accounting64%
LW — Corporate & Business Law82%
TX — Taxation55%
FR — Financial Reporting51%
PM — Performance Management40%
FM — Financial Management48%
AA — Audit & Assurance46%
SBL — Strategic Business Leader50%
SBR — Strategic Business Reporting48%
AAA — Advanced Audit & Assurance38%
AFM — Advanced Financial Management45%
APM — Advanced Performance Management41%
ATX — Advanced Taxation50%

Source: ACCA, December 2025 exam pass rates (accaglobal.com). Pass rates change each sitting, so treat these as a snapshot.

Which ACCA papers are the hardest?

On the December 2025 figures, the toughest papers were Advanced Audit and Assurance (AAA) at 38%, Performance Management (PM) at 40%, Advanced Performance Management (APM) at 41%, and Advanced Financial Management (AFM) at 45%. The Strategic Professional Options — AAA, AFM, APM and ATX — are consistently among the lowest-scoring, because they are long, complex, case-study-based exams sat towards the end of the qualification.

Why do pass rates differ so much?

The Applied Knowledge papers have the highest pass rates because they are on-demand, computer-based exams covering foundational material. The Applied Skills and Strategic Professional papers are harder — longer, more applied and increasingly judgement-based — so their pass rates typically sit in the 38–55% range. Rates also move from one sitting to the next, so a single figure is a snapshot of difficulty, not a fixed score.

What this means for your study plan

Use pass rates to plan your effort, not to predict your result — plenty of well-prepared students pass the "hardest" papers every sitting. Give the lower-pass-rate Options (AAA, APM, AFM) more revision time and exam practice, and lean on structured tuition and full mock exams for the case-study papers. Learnsignal's ACCA courses include question practice and mock exams built for exactly these papers.

Pass your ACCA exams with Learnsignal

The best way to beat any pass rate is great preparation. Learnsignal's tutor-led ACCA courses are built around the real exam format — structured study, mock exams and 24/7 access to qualified tutors who know exactly what each examiner rewards — so you walk in ready to pass.

This page was last updated:

Conor Motyer

Expert Tutor at Learnsignal

Qualified professional with years of experience in teaching and helping students achieve their accounting qualifications.

View all posts by Conor Motyer

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