The Association of Chartered Certified Accountants (ACCA) is one of the most highly respected accounting qualifications available, with thousands of students currently undergoing examinations in order to gain their qualification. But a prevailing question among most prospective students is “Are ACCA pass rates high or low?”
In this post, we’re going to dissect the 2025 pass percentages, explain what they mean for you, give an insight into why the numbers differ and cover some of the most frequently asked questions, so you can prepare with confidence.
Table of Contents
ACCA Pass Percentage 2025 – Overview
The ACCA takes four sittings annually, namely in March, June, September and December. While worldwide pass rates do fluctuate slightly between figures, the overall pattern is constant throughout the years.
March 2025 Test Pass Rates (Estimated)
- Taxation (TX): 55%
- Financial Reporting (49%)
- Performance Management (PM) : 42%
- Financial Management (FM): 50%
- Audit & Assurance (AA): 47%
- Strategic Business Leader (SBL): 53%
- Strategic Business Reporting (SBR): 50%
- Advanced Audit & Assurance (AAA): 39%
- Advanced Performance Management (APM): 39%
June 2025 Exam Pass Results (Estimated)
- Business & Technology (BT) 88%
- Management Accounting (MA): 64%
- FA: 68%
- Corporate & Business Law (LW): 81%
- Taxation (TX): 54%
- Financial Reporting (FR): 50%
- Performance Management (PM) 43%
- Financial Management (FM):48%
- Audit & Assurance (AA): 44%
- Strategic Business Leader (SBL): 51 per cent
- Strategic Business Reporting (SBR): 49%
- Advanced Financial Management (AFM) 46%
- Advanced Taxation (ATX): 49%
- Further Auditing Topics (AAA-Private Sector) 40%
- Advanced Performance Management (APM): 40%
Is the ACCA Pass Rate High or Low?
When It’s High
The pass rates are pretty high at the Applied Knowledge level too — 60%-90%. This goes to show that most students will be able to pass the foundation level with adequate preparation and general studying.
These papers try basic accounting knowledge, and can be closer for students with commerce or finance mindset.
When It’s Low
Applied Skills and Strategic Professional level pass rates are currently at 40–55% with optional papers sometimes as low as approximately 35–40%.
This is indicative of the increasingly complicated syllabus and the nature of questions being more application-based.
Balanced View
Overall, ACCA pass rates are average. They aren’t sky-high (like some local accountancy exams) but not so low as to be off-putting.
The ‘average’ pass rate also suggests that the profession still considers this qualification as one of global credibility and professional standard, in other words if you passed ACCA it means you worth it.
Get More Details Face to Face ACCA Classes in Pune & ACCA Online Classes
Why Some Papers Have Low Pass Rates
- Depth of Coverage – Level 6 papers such as AAA or APM assess your professional judgment, ability to conduct case studies and integration of knowledge.
- Poor exam technique – a lot of students know the theory but struggle to answer questions in a clear way, manage time or follow marking guidelines.
- Insufficient Revision – ACCA exams are more of application and less of memorization. Students who skip practice questions or mock exams are known to underperform.
- And Avoid Overconfidence in Easy Papers – Some think that papers such as FR or AA are of low priority and tend to be negative about clearing them.
- Proper Time-management – It’s all about managing your 3-hour exam. Candidates frequently don’t fully answer questions and are missing out on cheap marks.
What the Pass Rates Mean for Students
- At Foundation Level (Applied Knowledge): Because candidates will already have a sound knowledge of these concepts, high pass rates reflect the fact that anyone can pass these papers once they are clear on the basics.
- Intermediate (Applied Skills): Average difficulty; repeated practice and real exam questions are a must.
- At Advanced Level (Strategic Professional): The pass rate decreases as papers become more focused on analytical thinking, decision-making, and communication skills — just like in real-life corporate settings.
So rather than running scared, allow the numbers to help inform how you can better organize your studying.
Tips to Improve Your ACCA Pass Chances
- Start early- at least 3-4months earlier than the exam date.
- Remain Focused on ACCA Syllabus: Avoid any shortcuts and prepare all syllabuses through ACCA Approved Study Material.
- Time Bound Practice Mock Test: Do 4–5 mock tests practice. Review your mistakes carefully.
- Think like the Examiner: Check old examiners’ reports to identify where students go wrong, and learn what type of answer format is required.
- Concentrate on Weaknesses: Think of the areas where you are very weak and study that portion every week!
- Review diligently: Make revision notes and revise formulas/ IFRS on a regular basis.
- Ethics and Professionalism: Ethics – Ethics questions change games, particularly in SBL paper.
- Get Enroll in a Good Coaching Institute: Top coaching institutes like Unique Global Education (Pune) offers proper training class, revision classes and expert support which helps you to high passing percentage.
FAQs
The average pass rate ranges from 40% – 55% for most of the papers and this percentage is greater for foundation level exams (60% – 90%).
Higher-level papers also demand analysis and professional judgment. Various pupils underperform as a result of bad exam technique, or limited exposure to questions.
Each level of qualifications differs in difficulty. Can ACCA help my career in the US? ACCA is far more IFRS/GAAP-based and analytical than regionally specific (tax/law).
There is no restriction on the number of times that any particular paper can be attempted, candidates must complete all exams in the qualification within its framework and restrictions specified by ACCA.
Business and Technology (BT) has the highest passing rate, usually 85-90%.
Advanced Audit & Assurance (AAA) and Advanced Performance Management (APM) had the lowest pass rates, circa 35–40% across all exams worldwide.
Absolutely. Thousands of candidates pass their exams in the very first attempt and achieve an ABRSM grade 8 distinction with ease using a simple yet effective study system, good practice regimen, excellent collection of exam pieces and supplementary test papers.
Conclusion
The 2025 ACCA pass percentage figures present a sensible equilibrium between open access and educational challenge. The early levels in the game may well be easy to master, but the professional levels require knowledge and comprehension of the game at a more significant level.
If you are also preparing to sit (for) ACCA, take these figures as inspiration and not intimidation. With clear focus, planning and guidance from the experts such as Unique Global Education (Pune), one can easily crack all the levels and inch closer to being an internationally acclaimed accounting professional.
Just remember, success in ACCA is not a lottery – it’s all about strategy, consistency and good grasp on your remaining knowledge.
Get More Details Face to Face ACCA Classes in Pune & ACCA Online Classes
