If you’re studying for ACCA, understanding recent ACCA pass rates can help you make smarter decisions about when to sit each exam, how much time to prepare, and which papers to prioritise. Comparing four recent exam sessions gives students insight into performance trends across subjects and levels
This blog unpacks the latest available data from June 2025, March 2025, December 2024, and September 2024, plus guidance to help you turn numbers into strategy.
Foundation Level – designed for beginners or students without prior finance experience
Applied Knowledge – builds understanding of core business and accounting principles
Applied Skills – covers technical knowledge in areas like tax, audit, and financial management
Strategic Professional – tests advanced technical and strategic decision-making
Let’s start with the big picture — student numbers and affiliate outcomes.
ACCA pass rates tend to follow consistent patterns across levels:
Foundation / Applied Knowledge: 70% to 90%
Applied Skills: 40% to 55%
Strategic Professional: 35% to 55%
As you progress, the exams get more demanding, especially those that involve case-based questions and practical application.
These exams introduce essential finance and business concepts. They’re more theoretical and typically have higher pass rates, making them a solid entry point.
Why are pass rates high?
These subjects rely more on understanding than analysis. Many students find them approachable, especially if they have a background in commerce. Students from non-financial backgrounds may need more time to adjust, but with structured study, success is very achievable.
These papers require deeper understanding and application of core topics. Let’s look at trends.
Student insight:
PM and AA are consistently among the toughest in this level due to narrative questions and time pressure.
TX shows stable, strong pass rates — a good sign for students focused on tax.
LW remains an outlier with pass rates over 80%, largely due to its law-based structure and on-demand exam format
At this stage, students are tested on how well they can apply concepts in real scenarios. Exams are longer, case-based, and more reflective of workplace challenges.
Observation: SBR has declined slightly over four sittings. These papers demand structured thinking, clear writing, and confidence in real-world application.
Student insight:
APM and AAA are widely viewed as the toughest due to their judgment-heavy questions.
AFM has improved steadily — now a good option for students with strong numerical skills.
ATX remains strong, especially for students who enjoy tax legislation and its application.
This level is perfect for those starting with little or no finance background. These exams are shorter, more accessible, and provide a clear route into the ACCA qualification.
What’s changing?
Papers like FAU and FFM saw big improvements in June 2025, while FTX dropped. Keeping pace with changes in syllabus and resource usage can really influence outcomes here.
The latest figures from June 2025 show that pass rates for Applied Knowledge papers remain high (BT at 88%), while Strategic Professional option papers like APM and AAA are still among the lowest (both at 40%). Detailed pass rates by paper and sitting are included above.
The Strategic Professional option papers consistently have the lowest pass rates, particularly:
APM (Advanced Performance Management)
AAA (Advanced Audit and Assurance)
AFM (Advanced Financial Management)
These exams require professional judgement, in-depth analysis, and strong time management.
Typically:
BT (Business & Technology)
LW (Corporate and Business Law)
FA (Financial Accounting)
These are more theory-based and part of the early levels, making them more accessible to new students.
Pass rates change due to:
Difficulty level of the specific exam version
Changes in the syllabus
Seasonal variation in preparation time (e.g. March vs June)
Global disruptions or shifts (e.g. online exams during COVID)
Tens of thousands of students pass individual papers each year. However, fewer reach affiliate status in a single session. In June 2025, 4,527 students became affiliates (having completed all exams).
Generally stable, though certain papers show slight upward trends. For example, AFM improved from 44% (Sept 2024) to 46% (June 2025), while SBR has slowly declined from 52% to 49% across the same period.
They’re a useful guide but not a guarantee. A paper with a 40% pass rate can still be passed with good preparation. Think of pass rates as indicators of difficulty, not outcomes.
Not necessarily. Many students pass on their second or third attempt. Use past attempts to identify gaps and adjust your study plan. ACCA’s My Exam Performance tool helps here.
Each paper has its own percentage. The overall passing percentage to reach affiliate status across all exams is lower than per-paper rates, due to the cumulative difficulty.
No employer will reject you because your exam had a low global pass rate. However, passing tough exams like APM or SBR does enhance your perceived competence and resilience.
ACCA divides the number of students who scored 50% or more by the number who sat the paper. These are reported by paper and session.
You can check the official pass rates after each session on the ACCA Global Pass Rates page.
Yes. Many students use pass rates to:
Avoid scheduling two tough papers at once
Pick a confidence-booster subject alongside a more difficult one
Strategically build momentum with easier papers early on
Not always. Some exams have higher pass rates due to better preparation resources or fewer complex requirements. It’s more about the style of the paper than the difficulty alone.
These papers require not just knowledge, but the ability to apply it in case-based scenarios. Students often struggle with time management, structure, and critical analysis.
Yes. Students who use ACCA Practice Tests, ACCA mock exams regularly show significantly better performance.
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