The actual pass percentage of ACCA exam worldwide

Whether you’re contemplating ACCA as a career option or about to begin studying for your ACCA exams, it’s essential to understand what’s involved and what you can expect.

Whenever you are preparing for an ACCA exam, knowing the pass rates of previous settings can be helpful. Let’s look at the pass rates for ACCA subject wise with an in-depth understanding of each ACCA courses.

Additionally, we will examine the ACCA papers you must pass to become an ACCA affiliate in this blog.

Strategic Professional

Strategic Business Leader (SBL)

A Strategic Business Leader (SBL) exam consists of a 4-hour closed-book examination worth 100 points – 80 points for technical knowledge and 20 points for professional experience. Exam questions will be related to one case study in one compulsory section.

The case studies get distributed on the day of the exam, so no preparation is needed. There will be up to 18 pages of information included in the package. It has annual reports, emails, media sources, spreadsheets, pictures, diagrams, presentations, survey results, interviews and transcripts.

Advanced Audit and Assurance (AAA)

A paper on Advanced Audit and Assurance aims to reflect the challenges that auditors are likely to face as professionals.

In the exam, you will analyse, evaluate and comment on the audit and assurance engagement in the context of best practices and new technological trends.

AAA aligns with the SBR syllabus as far as the level of knowledge is concerned. The ACCA recommends passing the SBR before attempting the AAA.

Advanced Taxation (ATX)

You will learn how to exercise professional taxation and guide individuals and companies regarding the influence of taxes on their financial decisions by taking the ATX exam.

To pass this exam, you must apply your taxation knowledge by interpreting and analysing the information provided and relaying your findings.

Advanced Performance Management (APM)

Business performance gets improved through advanced management, which lays the groundwork for a successful company. Firstly, what should a business measure in five years if they intend to be successful? What are the building blocks for doing this?

There is a lot of overlap with the Management Accounting and Performance Management papers, but the level of investigation is higher. As a result of passing this paper, you will better understand how difficult it is to measure and manage performance.

Advanced Financial Management (AFM)

Financial Management paper focuses on managing a company’s finances in more detail than Financial Management paper.

Candidates are expected to have greater insight into the AFM paper, enhanced analytical skills, and a greater capacity to make professional judgments.

Hence, candidates will be asked to calculate a bond’s value based on the scenario rather than value one as they would in a Financial Management question.

Strategic Business Reporting (SBR)

The Strategic Business Reporting paper guides you to apply your knowledge, skills and professional insights to your business reporting.

You will be responsible for preparing reports correctly and communicating reporting concepts and principles to the stakeholders effectively.

To be effective as a business leader, you must have a highly detailed understanding of company reporting.

The Applied Skills

Financial Management (FM)

Using the Financial Management paper, you’ll learn how to manage your company’s finances. Learn effective investment appraisal in addition to identifying and evaluating alternative sources of financing for your business.

You will find that you have a good understanding of financing, investments, and dividend policy at the end of this course.

Audit and Assurance (AA)

The paper provides students with the opportunity to conduct an audit through a practical exam.

Each section of the course follows a clear logic and journey. The study method examines the regulatory environment, professional and ethical considerations, reporting, practice management, audit planning, and current issues and developments.

Financial Reporting (FR)

You will gain knowledge and skills in understanding and applying accounting standards by completing the Financial Reporting paper. During this course, you will get fully prepared in making financial statements, including interpreting and analysing financial statements.

Taxation (TX)

The Taxation exams develop the skills knowledge relating to the tax system that applies in companies & individuals.

There will be 15 object test questions worth two marks each in the exam. A total of ten marks are awarded to each question in Section B, which features three questions containing five objective test items.

Performance Management (PM)

Performance Management is an exam that looks at how to make a company profitable through managing its performance across four key areas.

There are four main areas:

Costing and Management Accounting Techniques
Decision Making
Budgeting & Control
Measurement & control

Corporate and Business Law (LW-ENG)

You can gain skills and knowledge on the business legal framework and specific legal areas of the Corporate and Business Law exam.

By the end of the Business Law Paper, you will have the following knowledge:

Understand the legal system elements, including its sources.
Understand and implement relevant legal rules and obligations.
Explain and apply law every related law to employment.
Differentiate between alternative forms and constitutions organisations.
Recognise and compare capitals and finance.
Describe and explain companies management and regulations.
Recognise every legal implication related to insolvency.
Understanding of the company’s fraudulent and criminal activities.

Applied Knowledge

Management Accounting (MA)

This paper exemplifies techniques used in office environments from technical considerations in the Management Accounting area.

With the view to support management decisions, this paper focuses on management accounting techniques that businesses might need to use in various contexts.

Financial Accounting (FA)

To pass the Financial Accounting exam, you should be familiar with some specific skills.

Double-entry bookkeeping and the accounting equation are integral to the whole syllabus. This paper aims to assess the practical skills of a financial accountant.

Accountant in Business (AB)

The Accountant in Business paper will clearly understand the business environment and accounting practised in the organisation.

When you finish this course, you understand economic, legal, and regulatory factors that affect a business environment, including governance, employment, health and safety, and security controls.

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%

NCA has been educating the future ACCA affiliates since 2004, and till now it has been continuing to produce more of it. To join the ACCA course in one of the best ACCA college in Nepal, contact us!