ACCA Pass Rates

Last Updated On -02 Mar 2026

If you are planning to prepare or already preparing for ACCA, you have probably searched “ACCA pass rate” at least once on the internet. And is a fair question to ask because pass rates can feel like a quick way to judge how tough a paper is, how much effort you will need to put to get the desired results.

But here is the real truth about the ACCA pass rates. Pass rates are useful, but only when you understand what they actually represent, and how to use them to plan your preparation.

In this blog, you will learn about the definition of ACCA Pass rates and the common myths around it, The official paper wise ACCA pass rates for Dec 2025, Pass rate pattern across the different ACCA exam levels. Why do some papers have lower pass rates than the other? And tips and tricks to clear the ACCA exam without last minute hassle.

What does “ACCA Pass Rate” Mean?

An ACCA pass rate is the percentage of candidates who passed a specific ACCA exam in a specific session.

Example: If 10,000 students attempted Performance Management (PM) in a session and 4,000 passed, the pass rate is 40%.

Does ACCA Pass rate changes every session?

ACCA pass rates are published for each ACCA exam sitting that happens in the window of March, June, September and December .So an ACCA paper can be 40% in one session and 43% in the next. ACCA publishes official pass rates on ACCA official website for the following level of exams:

Applied Knowledge & Applied Skills
Strategic Professional
Foundation level (where applicable)
DipIFR (separately)

Key Paper wise ACCA Pass Rates for Dec 2025

Here are the official ACCA pass rates for December 2025 (Applied Knowledge + Applied Skills + Strategic Professional).

Applied Knowledge + Applied Skills (Dec 2025)

Level	Paper	Code	Pass rate
Applied Knowledge	Business & Technology	BT	87%
Applied Knowledge	Management Accounting	MA	64%
Applied Knowledge	Financial Accounting	FA	68%
Applied Skills	Corporate & Business Law	LW	82%
Applied Skills	Performance Management	PM	40%
Applied Skills	Taxation	TX	55%
Applied Skills	Financial Reporting	FR	51%
Applied Skills	Audit & Assurance	AA	46%
Applied Skills	Financial Management	FM	48%

Strategic Professional (Dec 2025)

Paper	Code	Pass rate
Strategic Business Leader	SBL	50%
Strategic Business Reporting	SBR	48%
Advanced Financial Management	AFM	45%
Advanced Performance Management	APM	41%
Advanced Taxation	ATX	50%
Advanced Audit & Assurance	AAA	38%

Also, how big was Dec 2025 sitting?

ACCA reported 120,633 registration entries for December 2025 and 137,609 students have completed their ACCA exam. Hence these pass rates reflect a large amount of the global student base.

What Does ACCA Pass Rate Numbers Indicate?

A quick, practical way to read the data:

Applied Knowledge papers tend to be higher

BT (87%), MA (64%), FA (68%) are comparatively higher. That’s common across most sessions.

Applied Skills is where the difficulty “steps up”

You can see a clear drop in papers like PM (40%), AA (46%), FM (48%), FR (51%).

Strategic Professional is challenging but not “impossible”

Most papers hover in the 38%–50% range in Dec 2025.

Why are some ACCA Papers Consistently Lower?

This is the part most students miss: low pass rate doesn’t always mean “hard topic.” Often it means the exam demands a different type of preparation. Here are some of the common reasons why some of the ACCA papers consistently lower:

A) Application-based papers punish “rote learning”

Papers like PM, FM, FR, AA require interpreting scenarios that require the correct method to explain the decisions, that is the reason why these papers often show moderate pass rates. For example: The pass rate for the PM at 40% in Dec 2025.

B) Exam technique matters as much as knowledge

Many students know the syllabus but struggle with the time management and the question selection. To overcome this issue all they have to do is work clearly on the concise explanations of the answers within the given time frame.

C) Strategic Professional papers test professional judgment

Papers like AAA (38%) and APM (41%) are not just technical exams; they test the in-depth knowledge about the subjects, structure, and professional response quality.

Key Pass Rate Patterns Across Sessions

If you look at ACCA’s historical tables, you’ll notice a fairly stable long-term pattern:

Applied Knowledge: usually highest
Applied Skills: mid-range (often ~40–55% for many papers)
Strategic Professional: often ~38–53% depending on the paper and session

You can even see this stability across 2024–2025 entries in ACCA’s official pass-rate tables.

So, if you see a paper with a 40% pass rate, it doesn’t mean “only geniuses pass.” It usually means that the candidates underestimate the exam style, or they don’t practice enough exam-standard questions.

Common Myths About ACCA Pass Rates

Myth 1: “Low pass rate = don’t attempt this paper”

Not true. Low pass rate often means you need a better plan, not avoidance.

Myth 2: “Pass rate shows my personal chance”

Pass rate is a group statistic. Your personal probability depends on how you study and how much practice you did before the exam, what your exam technique and how much time you have invested in the quality revision for the ACCA exam.

Myth 3: “If I finish the syllabus once, I’ll pass”

For many papers, one reading is not enough. Passing usually requires strong revision cycles for each topic. Practice in a timely manner and learn from the mistakes that happen during the MCQ.

How to use ACCA Pass Rates to Plan Your ACCA Journey?

Here is a smart way to use the Pass Rates data:

Step 1: Use pass rates to identify “practice-heavy” papers

From Dec 2025, papers like PM (40%), AA (46%), FM (48%), AAA (38%) clearly signal the need for exam practice and technique.

Step 2: Don’t overload one sitting

If you are working full-time, pairing two practice-heavy papers in one sitting can be risky.

Example combos to approach carefully:

PM + FM
FR + AA
AAA + SBR (depending on your background)

Step 3: Give yourself a revision runway

Most failures happen because students start revision too late, or don’t practice on time.

Practical Tips to Improve your Chances

Here are strategies that work across almost every ACCA paper irrespective of the pass rates:

1) Start question practice early (not at the end)

After finishing each chapter, practice and solve the 20–30 objective questions or section A/B questions. Practice different 1–2 exam-style questions (where applicable)

2) Study with the exam format in mind

Don’t only learn content for the ACCA. Train for what is the paper pattern for the ACCA, how questions are asked? How many marks are awarded with each correct question. What is the structure of the answers?

3) Build a mistake notebook

Write down what went wrong, why it went wrong and what concepts and topics can correct it. This will help you to evaluate the content and do the revision faster and more effective

4) Time yourself weekly

Even one timed session per week builds with speed, confidence, accuracy under pressure

5) For Strategic Professional: structure wins marks

Especially in SBL/SBR style papers, use headings, short paragraphs, professional tone and clear recommendations. These papers reward communication and business thinking, not just technical points.

Summary and Takeaways

ACCA pass rates are not meant to scare you. They are meant to guide you. If you use them correctly, pass rates help you to plan your sittings realistically. Allocate time to practice-heavy subjects with the correct exam technique without last-minute panic.
The biggest secret is simple that your pass rates don’t decide your result, your preparation habits do.

Highest pass rates are in the earlier level papers like BT (87%) and LW (82%).
Applied Skills papers like PM (40%) show that practice and technique are critical.
Strategic Professional papers pass rate range around 38–50%, showing they are quite challenging, but very achievable with exam-standard preparation.
Dec 2025 was a large sitting with 120,633 entries, so these stats reflect broad global performance.

FAQs on ACCA Pass Rates

What are the latest ACCA pass rates for exams?

ACCA publishes pass rates after each exam session (March, June, September, December). Typically, pass rates vary by paper and sitting — showing trends where some exams like F1/F3 may have higher pass percentages, while technical or strategic papers like P2/P3/P4 often show lower pass rates. For exact figures, students should check ACCA’s official results statistics for the specific session they are interested in.

Do ACCA pass rates differ by paper or level?

Yes. ACCA pass rates usually vary significantly across papers and levels. Foundation-level or Applied Knowledge papers often show higher pass rates compared to more advanced Applied Skills and Strategic Professional papers, which require deeper analysis and application.

Can ACCA pass rates predict how difficult an exam will be for me?

While pass rates reflect how many candidates passed, they don’t guarantee individual performance. A low pass rate generally indicates a paper that many students found challenging, but your success depends on your preparation, understanding of concepts, and exam strategy — not just past pass percentages.

How do ACCA pass rates change over time?

Pass rates can fluctuate year-to-year and session-to-session due to changes in syllabus, exam format, candidate preparedness, and cohort size. ACCA periodically revises syllabi and assessment methods which can also impact pass statistics.

Should pass rates influence which ACCA papers I attempt first?

Some students consider pass rates when planning exam order, but it’s more effective to base your choice on syllabus sequence, personal strengths, study readiness, and exemptions. ACCA allows flexible scheduling of papers, so aligning your preparation with your capabilities is generally more productive than basing choices only on pass rates.