The ACCA (Association of Chartered Certified Accountants) qualification is a globally recognised certification for finance and accounting professionals. With over 250,000 ACCA members worldwide, this qualification continues to be one of the most sought-after in finance and accounting.
Every year, thousands of candidates take ACCA exams, hoping to clear them and advance in their careers. But how tough is it to pass?
In this blog, find out the latest ACCA pass percentage 2025 update and understand whether the pass rates are high or low.
Understanding ACCA pass rates
The ACCA qualification has three main levels:
- Applied Knowledge
- Applied Skills
- Strategic Professional
Each level tests candidates on different aspects of accounting, finance, and management. The pass rates vary across these levels based on difficulty and exam structure.
According to official ACCA sources, the average global pass rate for ACCA exams usually ranges between 40% and 55%. However, individual exam papers may have different pass rates. Students usually get their results 40 days after the exam date.
ACCA pass percentage 2025 (Latest Update)
For the December 2024 session, results were announced in January 2025.
Under this session, a total of 113,910 students appeared for the ACCA exams. They attempted 130,898 exams in total. Apart from this, ACCA also conducted 41,436 exams for foundation diplomas, applied knowledge, and law papers. Out of these, 2,472 exams were taken through remote invigilation.
Among them, only 4,734 students completed all their ACCA exams. They are now eligible for affiliate status.
Applied knowledge level
This level consists of three exams. These are often considered easier compared to higher levels.
| Exam name | 2025 pass rate (%) |
| Business and Technology (BT) | 87% |
| Management Accounting (MA) | 67% |
| Financial Accounting (FA) | 69% |
Most candidates pass these exams comfortably. However, the real challenge begins in the next levels.
Applied skills level
This level is tougher. The pass rates drop significantly because the exams test deeper financial concepts.
| Exam name | 2025 pass rate (%) |
| Corporate and Business Law (LW) | 81% |
| Performance Management (PM) | 41% |
| Financial Reporting (FR) | 50% |
| Financial Management (FM) | 51% |
| Taxation (TX) | 54% |
| Audit and Assurance (AA) | 44% |
As seen in the table, Audit & Assurance (AA) and Performance Management (PM) are among the toughest exams. Many students find them challenging due to their technical nature.
Strategic professional level
This is the most difficult stage. It includes both compulsory and optional exams.
| Exam name | 2025 pass rate (%) |
| Strategic Business Leader (SBL) | 51% |
| Strategic Business Reporting (SBR) | 51% |
| Advanced Financial Management (AFM) | 45% |
| Advanced Performance Management (APM) | 38% |
| Advanced Taxation (ATX) | 47% |
| Advanced Audit & Assurance (AAA) | 39% |
The Advanced Performance Management (APM) exam has the lowest pass rate at 38%. This shows how difficult the final stage can be.
Is the ACCA pass percentage 2025 high or low?
Looking at the numbers, the ACCA pass rates are moderate. In reality,
- If compared to university exams, ACCA pass rates are lower.
- If compared to other professional exams like CFA or CPA, ACCA is more manageable.
So, is the ACCA Pass Percentage 2025 high or low? It depends on your preparation. If you study smart, follow a structured plan, and practice consistently, passing ACCA is achievable.
Factors affecting ACCA pass percentage 2025
Every year, some factors determine the pass rates of ACCA. This year they were:
- Exam difficulty: Higher-level exams demand strong analytical skills. Many candidates struggle to complete papers within the given time.
- Study approach: Students who rely only on self-study often find it harder to pass. Enrolling in a structured ACCA course increases success rates.
- Work and study balance: Most ACCA candidates are working professionals. Managing both work and studies can affect preparation time.
- Retake rates: Many students don’t pass on their first attempt. ACCA allows retakes, but the success rate for repeat attempts is usually lower.
How to improve your ACCA pass rate
If you want to improve your chances of passing, follow these proven strategies:
- Set a timetable and stick to it. Plan at least 3-4 months of study for each paper.
- Do not rely on random notes. Use official ACCA textbooks and resources for better understanding.
- Solve past exam questions under timed conditions. This improves speed and accuracy.
- Mocks help identify weak areas before the actual exam. Many coaching institutes offer full-length mock exams.
- Do not leave revision until the last minute. Keep revisiting key topics throughout your preparation.
Conclusion
The ACCA pass percentages 2025 are not too high, but they are not impossible either. The key is smart preparation, consistent practice, and using ACCA’s study resources.
Students who follow a structured study plan and practice past papers have a better chance of passing. With the next exam session in March 2025, now is the time to prepare.
Good luck to all ACCA aspirants!
FAQs
- Can I sit for multiple ACCA exams in one session?
Students can take up to four exams per session and a maximum of eight per year to accelerate their qualification.
- What is the passing mark for ACCA exams?
To pass any ACCA exam, students must score at least 50%. Scores below this require a retake.
- Can I pass ACCA without joining a coaching institute?
Many students pass ACCA through self-study using ACCA-approved resources. However, studying with an approved learning provider increases success rates.
