ACCA Exam Pass Rates: What They Really Mean for Students

Keeping up with changes in professional qualifications like ACCA is more important than ever. Exam patterns evolve, examiner expectations shift, and pass rates tell a powerful story about where students are struggling — and where they are succeeding.
If you’re an ACCA student (or planning to become one), understanding ACCA exam pass rates can help you prepare smarter, not harder.

In this blog, we break down real ACCA pass rate trends from 2023 to 2025, explain what they mean, and share practical insights to help you improve your chances of success.

Why ACCA Exam Pass Rates Matter

ACCA pass rates are not just statistics. They reflect:

  • Exam difficulty level
  • Depth of conceptual understanding required
  • Common student mistakes
  • Areas where professional guidance is critical

A lower pass rate does not mean a subject is impossible — it means it demands better strategy, exam technique, and mentoring.

ACCA Knowledge Level Pass Rates (BT, MA, FA)

Business and Technology (BT)

Pass rates for BT have remained consistently high, ranging between 85% and 89% from Dec 2023 to Dec 2025.
This indicates that:

  • The subject is conceptually lighter
  • Well-suited for beginners
  • Ideal confidence booster for new ACCA students

Key insight: With structured preparation, BT is highly manageable.

Management Accounting (MA)

MA pass rates stayed between 64% and 68% across all sessions.
This shows:

  • Numerical concepts challenge students
  • Practice is more important than theory
  • Time management plays a big role

Tip: Students who practice exam-style questions regularly perform significantly better.

Financial Accounting (FA)

  • FA pass rates hovered around 68–69%, showing remarkable consistency.
    This suggests:

    • Strong syllabus stability
    • Conceptual clarity matters more than rote learning

ACCA Skills Level Pass Rates

Corporate and Business Law (LW)

With pass rates improving from 78% to 82%, Law is one of the stronger scoring subjects.

  • Theory-based
  • Examiner-friendly

Rewards structured answers

Performance Management (PM)

PM remains one of the toughest ACCA papers, with pass rates between 40% and 43%.

  • Heavy focus on application
  • Examiner expects commercial thinking
  • Weak exam technique is a major issue

Reality check: PM needs strategy, not just syllabus completion.

Taxation (TX)

Taxation shows stable pass rates around 54–55%.

  • High syllabus volume
  • Regular updates

Marks lost due to poor question selection

Financial Reporting (FR)

FR pass rates stayed close to 48–51%.

  • Strong technical standards
  • Requires presentation skills
  • Common errors in adjustments and interpretation

Audit and Assurance (AA)

AA pass rates between 44% and 47% highlight:

  • Students struggle with application
  • Weak linking to scenarios
  • Over-theoretical answers

Financial Management (FM)

FM pass rates declined slightly from 51% to 46–48%.

  • Strong numerical skills required

Formula knowledge alone is not enough

ACCA Professional Level Pass Rates

Strategic Business Reporting (SBR)

SBR pass rates declined from 51% to 48%.

  • Examiner expects professional judgement
  • Memorisation does not work
  • Answer structure is critical

Strategic Business Leader (SBL)

SBL maintained healthy pass rates around 50–53%.

  • Integrated case study
  • Real-world business thinking rewarded

Advanced Financial Management (AFM)

AFM pass rates stayed around 44–46%.

  • Technical depth + exam technique needed
  • Time pressure is a challenge

Advanced Performance Management (APM)

APM pass rates improved slightly from 38% to 41%.

  • One of the lowest pass rate ACCA papers

Requires strategic mindset and clarity

Advanced Taxation (ATX)

ATX showed stronger results, improving up to 53%.

  • Predictable structure

High-scoring for well-prepared students

Advanced Audit and Assurance (AAA)

AAA remains challenging with pass rates around 38–40%.

  • Professional scepticism tested

Poor exam technique leads to failure

What These ACCA Pass Rates Tell Us

✔ ACCA is not about intelligence — it’s about strategy
✔ Lower pass rates mean higher examiner expectations
✔ Exam technique is often the deciding factor
✔ Mentoring can dramatically improve outcomes

Many students fail not because they don’t study — but because they study without direction.

How You Can Improve Your ACCA Results

  • Understand examiner reports
  • Practice real exam-style questions
  • Learn how to structure answers
  • Get personalised feedback on your approach

Need Personal Guidance for ACCA?

  • If you’re confused about:

    • Subject selection
    • Low pass rate papers
    • Exam strategy
    • Career planning with ACCA

    📌 Book a 1:1 ACCA mentoring session with us and get a clear, personalised roadmap to clear your exams confidently.

ACCA pass rates in India generally range from 40% to 85%, depending on the paper. Knowledge level subjects have higher pass rates, while Professional level papers are more challenging.

Subjects like APM, AAA, and PM have some of the lowest pass rates (around 38%–43%), mainly due to application-based questions and weak exam technique.

ACCA is not difficult if approached correctly. Indian students often struggle due to lack of exam-focused preparation rather than lack of capability.

Most Jaipur students begin with BT, MA, or FA, as these have higher pass rates and help build confidence early.

Yes, ACCA pass rates are globally standardised, but student performance varies based on training quality and exam preparation methods.

Megha Bhansali Classes offers expert ACCA coaching with a focus on concept clarity, interactive learning, and exam-oriented preparation. Led by Megha Bhansali, a Big 4-trained tutor, the institute provides personalized guidance, mock tests, and continuous student support. It also offers personality development courses to enhance communication, confidence, and leadership skills, shaping future finance professionals.

Copyright © 2025 Meghabhansaliclasses