What is the ACCA Exam Pass Rates?

September 30, 2020
Last updated August 03, 2022

When studying for your ACCA exams, knowing the pass rates from past sittings can be beneficial. Let’s take a look at the ACCA pass rates by subject.

However, you must be careful not to believe that a 70% or above score indicates that the exam is simple or that less preparation is required because of the high score.

Pass rates fluctuate; therefore, a high percentage doesn’t always imply that the exam is more straightforward than others.

However, it does show where students are having difficulty, which might be helpful in your studies. Continue reading to learn more about ACCA pass rates.

ACCA Pass Rates based on subjects

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 (Auditing and Assurance): 36%
  • FM (financial management): 50 % 

Strategic Professional Essentials

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

Strategic Professional (Options)

  • AFM(Advanced Financial Management): 36% 
  • AAA -(Advanced Audit and Assurance): 35%
  • APM (Advanced Performance Management): 31% 
  • ATX -(Advanced Taxation): 36%

Foundation Level Qualifications

A Diploma in Financial and Management Accounting (Level 2 RQF)

  • FA1 (Recording Financial transactions): 74%
  • MA1 (Management Information): 77%

A Diploma in Accounting and Financial Management (Level 3 RQF)

  • FA2 (Maintaining Financial Records): 70%
  • MA2 (Managing Costs and Finance): 69%

A Diploma in Accounting and Business (Level 4 RQF)

  • FAB (Accountant in Business): 76%
  • FMA (Management Accounting): 66%
  • FFA ( Financial Accounting): 64%

*The statistics for this exam pass rate is from September 2019.

Finally, some thoughts.

Keep in mind that passing your ACCA examinations is difficult. Thus the ideal way is to give equal effort, time, and devotion to each one.

Pass rates can give you a decent idea of where previous students failed, but they are subject to change with each sitting.

If you’re having trouble passing an exam or are unsure where to begin studying, the Examiner’s Reports are a wonderful place to start. They explain where students went wrong and how you may avoid making the same mistakes.


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We are a private educational institution dedicated to preparing students for a much more rewarding career.

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