ACCA Pass Rates: Shocking Stats You Need to See!
ACCA Pass Rates – Which Exams Are the Hardest & Easiest?
Understanding ACCA pass rates is crucial for students aiming to pass efficiently and strategically. Analyzing pass rates from December 2024 and comparing past trends helps candidates make informed decisions about their study plans and exam choices.
In this article, we will:
✅ Analyze the latest ACCA pass rates (December 2024)
✅ Compare pass trends from previous years
✅ Identify the hardest & easiest ACCA exams
✅ Provide top study strategies to boost success
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ACCA Pass Rates December 2024 – Latest Data & Insights
🔹 Applied Knowledge Exams (Beginner Level)
Exam | Pass Rate (%) - Dec 2024 | Pass Rate (%) - Dec 2023 | Change |
---|---|---|---|
Business & Technology (BT) | 87% | 85% | 📈 +2% |
Management Accounting (MA) | 67% | 66% | 📈 +1% |
Financial Accounting (FA) | 69% | 68% | 📈 +1% |
- BT – Business & Technology: 87% (highest among all exams).
- FA – Financial Accounting: 69%. Read our top tips on how to pass the FA Exams
- MA – Management Accounting: 67%.
- Trend: These pass rates are consistent with ACCA’s emphasis on building strong fundamentals.
🔹 Applied Skills Exams (Intermediate Level)
Exam | Pass Rate (%) - Dec 2024 | Pass Rate (%) - Dec 2023 | Change |
---|---|---|---|
Corporate & Business Law (LW) | 81% | 83% | 📉 -2% |
Performance Management (PM) | 41% | 42% | 📉 -1% |
Taxation (TX) | 54% | 53% | 📈 +1% |
Financial Reporting (FR) | 50% | 50% | 🔄 No Change |
Audit & Assurance (AA) | 44% | 45% | 📉 -1% |
Financial Management (FM) | 51% | 50% | 📈 +1% |
✅ Trend:
📉 PM and AA continue to have lower pass rates, making them challenging exams.
📈 Taxation (TX) and FM have improved slightly, suggesting better preparation methods.
AA – Audit and Assurance: 44%, dropping from 47%. Read our top tips on how to pass the AA Exams
🔹 Strategic Professional – Essentials (Advanced Level)
Exam | Pass Rate (%) - Dec 2024 | Pass Rate (%) - Dec 2023 | Change |
---|---|---|---|
Strategic Business Leader (SBL) | 51% | 52% | 📉 -1% |
Strategic Business Reporting (SBR) | 51% | 50% | 📈 +1% |
✅ Trend:
📌 SBL remains one of the more stable exams with minor fluctuations.
📌 SBR shows improvement, likely due to increased syllabus focus on practical case studies.
🔹 Strategic Professional – Options (Most Challenging Level)
Exam | Pass Rate (%) - Dec 2024 | Pass Rate (%) - Dec 2023 | Change |
---|---|---|---|
Advanced Financial Management (AFM) | 45% | 44% | 📈 +1% |
Advanced Performance Management (APM) | 38% | 39% | 📉 -1% |
Advanced Taxation (ATX) | 47% | 49% | 📉 -2% |
Advanced Audit & Assurance (AAA) | 39% | 38% | 📈 +1% |
✅ Trend:
📉 APM & AAA continue to be the hardest ACCA exams with pass rates below 40%.
📈 AFM saw slight improvement, possibly due to better exam techniques and preparation tools.
AAA – Advanced Audit and Assurance: 39%, slightly up from 38%. Read our top tips on how to pass the AAA Exams.
📌 ACCA Pass Rate Trends: 2021-2024
To understand long-term patterns, let's compare pass rates over the last four years.
🔹 Applied Skills Exam Trends (2021-2024)
Exam | 2021-2022 Avg. | 2022-2023 Avg. | 2023-2024 Avg. | Trend |
---|---|---|---|---|
PM | 40% | 42% | 41% | 📉 Slightly declining |
TX | 51% | 54% | 54% | 📈 Stable |
FR | 50% | 49% | 50% | 🔄 Stable |
AA | 40% | 43% | 44% | 📈 Gradual increase |
FM | 50% | 50% | 51% | 📈 Slight increase |
📌 Observations:
✅ FM and TX remain the most stable papers over the years.
❌ PM continues to struggle, with no significant improvement in pass rates.
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🔹 Strategic Professional Exam Trends (2021-2024)
Exam | 2021-2022 Avg. | 2022-2023 Avg. | 2023-2024 Avg. | Trend |
---|---|---|---|---|
SBL | 50% | 50% | 51% | 🔄 Consistent |
SBR | 48% | 50% | 51% | 📈 Gradual increase |
AFM | 41% | 45% | 45% | 📈 Slight increase |
APM | 32% | 34% | 38% | 📈 Gradual improvement |
ATX | 39% | 44% | 47% | 📈 Positive trend |
AAA | 33% | 34% | 39% | 📈 Showing improvement |
📌 Observations:
✅ APM and AAA, while still difficult, show some improvement over time.
✅ SBL and SBR are among the most stable Strategic Professional exams.
❌ AFM and ATX have fluctuated but improved in the last two years.
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Which ACCA Exams Are the Hardest & Easiest?
📌 Easiest ACCA Papers (Highest Pass Rates)
✅ Business & Technology (BT) – 87%
✅ Corporate & Business Law (LW) – 81%
✅ Management Accounting (MA) – 67%
📌 Why?
These papers are mostly theoretical and do not involve complex calculations or application-based case studies.
📌 Hardest ACCA Papers (Lowest Pass Rates)
❌ Advanced Performance Management (APM) – 38%
❌ Advanced Audit & Assurance (AAA) – 39%
❌ Performance Management (PM) – 41%
📌 Why?
These papers require critical analysis, professional judgment, and strategic thinking, making them more difficult.
How to Improve Your ACCA Exam Pass Rate?
📌 Use ACCA-Approved Study Materials
✅ BPP & Kaplan Books – Essential for concept clarity.
✅ Practice Kits & CBE Practice Platform – Improve exam technique.
📌 Enroll in Online Coaching & Mock Tests
✅ BPP Online Lectures – Over 90% pass rate in APM & AAA.
✅ Eduyush ACCA Training – Personalized study plans & expert guidance.
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📌 Time Management & Exam Strategy
⏳ Time-bound mocks – Simulate real exam conditions.
📝 Structured answers – Essential for case study papers.
Conclusion: Are ACCA Pass Rates Improving?
📌 The December 2024 pass rates indicate stability, with some improvement in difficult exams.
📌 Strategic Professional exams like APM & AAA remain tough, requiring a focused approach.
📌 Investing in the right study materials & coaching is crucial for passing on the first attempt.
ACCA Exam dates. Questions? Answers.
- You will not be allowed to book the exam for that session.
- You must wait for the next exam window.
ACCA exams are held four times a year– in March, June, September, and December.
Candidates have the opportunity to sit exams in any of these sessions.
Yes, but ACCA recommends taking a maximum of four exams per session for optimal performance.
Exam dockets are sent via email and also available for download on your MyACCA login three weeks prior to the exam dates.
The ACCA exams are typically multiple choice or objective test questions, although some exams may also include written case study questions. The exams are usually held in a computer-based format, although paper-based exams may be available in some locations.
✅ Before the deadline: You can cancel & rebook via MyACCA.
❌ After the deadline: Exam fees are non-refundable.
If you miss an exam, you will need to re-register and pay the exam fees again. ACCA marks you as absent.
You will also need to wait until the next exam session to sit for the exam.
Yes, you can request a refund if you decide not to take the exam and have cancelled the exam booking prior to the exam deadline.
The refund will be credited to your ACCA account which you can use for your next exams.
If you need a refund back to your credit card, you will have to contact ACCA team.
The syllabus of ACCA does not materially change every year.
All amendments are done basis the September to June exam cycle.
As an example, in order to keep up with the latest changes in the accounting industry and business world, the syllabus is reviewed and updated on a regular basis. So although there may not be any major changes each year, there will likely be some minor amendments made.
It is best to review the latest syllabus on ACCA site prior to starting your studies.
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