Introduction to ACCA Pass Rates

If you’ve landed here, you probably want one thing: the actual numbers, paper by paper, from the most recent exams. This page is built as a reference. Every figure comes from the pass rate tables ACCA publishes after each session, the latest being the June 2026 sitting. It also shows how each paper has behaved over recent sessions and when the next batch of results is due.

That last point matters right now. ACCA’s September 2026 session results are scheduled for 19 October 2026, so the June 2026 figures below are the newest official data as of mid-October 2026. The page flags where the numbers will change so you know when to check back.

A quick note on how to read what follows. A pass rate is the share of candidates who passed a given paper in a given session, with the pass mark fixed at 50%. It describes a large group, not any one student’s chances, and the sections below keep that in mind while showing what each paper’s history looks like.

ACCA Pass Rates at a Glance: June 2026

Here is the complete set for the latest published session.

You can check these against ACCA’s own pass rates page, which holds the full history, and its June 2026 results announcement, which reported 119,662 entries and 136,544 exams completed in that sitting.

Three things stand out immediately. The highest figure (BT, 89%) and the lowest (AAA, 39%) are fifty points apart. Only five of the fifteen papers cleared 55%, and those were the introductory and law papers. And of the eleven papers beyond Applied Knowledge, only four (LW, TX, FR and SBL) passed more than half of their candidates.

When the Next ACCA Results Arrive

Results timing is worth knowing, because the figures on this page are about to be superseded.

ACCA releases results in myACCA shortly after midnight UK time on the results date. For students in Nepal, that works out to roughly 4:45 am on 19 October for the September results, since the UK is on summer time then, and around 5:45 am on 18 January for the December results. The pass rate tables on ACCA’s site typically update after the results are announced, so allow a short delay. Always confirm dates on ACCA’s important dates page, since calendars can shift.

If you sat in September, your own result is what matters this month. The published pass rate for the session will follow, and it’s useful context for the resit decision rather than a verdict on your result.

Session by Session: Applied Skills

Looking at one session in isolation can mislead, so here are the last eight sessions for each session-based Applied Skills paper.

*Simple averages I calculated from the published figures, rounded. They are not official ACCA numbers.

The shape of this table is the real story. Each paper sits in a narrow band. Taxation barely moves. PM never rises above 45%. The papers are consistent from session to session, which is useful: it means last year’s pass rate is a decent guide to next year’s.

Session by Session: Strategic Professional

*Simple averages calculated from the published figures, rounded.

Two patterns are visible. SBL is the most stable paper at this level, never leaving a 50% to 53% band. And SBR has drifted down over the period, from 52% in September 2024 to 47% in June 2026. That’s a modest slide, but it’s the only Strategic Professional paper showing a clear downward direction in this window, so it’s worth watching when the September figures arrive.

Applied Knowledge and LW: Reported Twice a Year

BT, MA, FA and LW are on-demand computer-based exams, so ACCA reports them for the June and December periods rather than every session.

Again, remarkably steady. BT stays in the high 80s, FA in the high 60s to low 70s, MA in the mid-60s, and LW at around 81% to 82%. If you’re starting out, this table is the most reassuring in the article, and the overview of how ACCA’s levels fit together explains why these early papers are pitched the way they are.

Paper-by-Paper Profiles

Each profile pairs the latest number with its recent range and a short note on what the paper tests. The notes describe common patterns, not guarantees.

BT – Business and Technology (89%)

The most passed paper in the qualification, at 87% to 89% across the last four reporting periods. It introduces the business environment, governance and technology at an accessible level. Note that BT is not carried into ACCA’s redesigned qualification, so its pass rate history ends with the current structure.

MA – Management Accounting (65%)

The lowest of the Applied Knowledge papers, at 64% to 67% recently. Its calculation focus means small method errors cost marks. It’s also the first place students meet costing and budgeting, so a solid pass sets up Performance Management later.

FA – Financial Accounting (71%)

Between 68% and 71% across the last four periods. It takes you from transactions to basic financial statements and underpins Financial Reporting, so it’s worth passing with understanding rather than just a pass mark.

LW – Corporate and Business Law (82%)

The most passed paper beyond BT, steady at 81% to 82%. Knowing the legal framework and applying it to short scenarios rewards organised revision, which is why pass rates are comfortably high.

TX – Taxation (55%)

The most passed of the session-based Applied Skills papers, with an eight-session average of 54%. Tax rules are fixed and question styles repeat, so methodical practice pays off more reliably here than in judgement-heavy papers.

FR – Financial Reporting (52%)

Averaging 50% over eight sessions, almost exactly on the line. Group accounts and the volume of standards drive the difficulty. FR also feeds directly into SBR, which makes a thorough pass worth more than a narrow one. Our guide to the F7 exam maps how the syllabus builds toward later papers.

FM – Financial Management (48%)

Between 46% and 52% across the last eight sessions. Investment appraisal, cost of capital and working capital questions make it calculation-heavy, and arithmetic slips compound quickly.

AA – Audit and Assurance (47%)

An eight-session average of about 46%, with a low of 43% in March 2026. Audit is scenario-driven: knowing procedures isn’t enough without applying them to the situation in the question.

PM – Performance Management (41%)

The lowest Applied Skills paper by a clear margin. Its eight-session average is about 42%, and its best result in that window was 45%. It tests application and judgement across a wide syllabus, which punishes memorisation-led revision.

SBL – Strategic Business Leader (51%)

The steadiest Strategic Professional paper, with an eight-session average of about 52%. As a case-study exam, it rewards structured answers, prioritisation and professional skills more than pure technical recall.

SBR – Strategic Business Reporting (47%)

Down from 52% in September 2024 to 47% in June 2026. It builds on the reporting knowledge developed in FR, so weaknesses there tend to resurface.

AFM – Advanced Financial Management (47%)

Tightly held between 44% and 47% across the window, with an average of 45%. One of the more predictable options.

APM – Advanced Performance Management (42%)

Up from 38% in December 2024 to 42% in June 2026. It’s still among the lower-passing options, but the direction is upward.

ATX – Advanced Taxation (47%)

Volatile by comparison, ranging from 47% to 53% in this window. A few points of movement between sessions is normal for this paper.

AAA – Advanced Audit and Assurance (39%)

The lowest pass rate in the qualification in June 2026. Its eight-session average is about 39%, with a peak of 42% in March 2026. The paper combines audit judgement with financial reporting knowledge, which is why many students find sitting it after SBR sensible. For a view on how to weigh option papers, this guide to choosing ACCA specialisations is a useful companion.

Foundation-Level Pass Rates (Foundations in Accountancy)

If you’re starting after SEE through the Foundations in Accountancy route, these are the June 2026 figures for the foundation-level papers.

The pattern mirrors the main qualification: the introductory papers pass at high rates, while the audit and financial management papers at the upper end of this level fall into the 40% range. If you’re deciding between entry routes, FinT’s guide to studying ACCA in Nepal explains how foundation entry works locally.

The Highest and Lowest Results in the Recent Data

A quick scan across the eight sessions above gives some benchmarks.

These are narrow ranges. The difference between a “good” and “bad” session for any single paper is a few points. If anyone tells you a paper became dramatically easier or harder between sittings, the table is the first thing to check.

What These Numbers Actually Tell You

The detailed interpretation is covered in our companion piece on what ACCA pass rates really mean, but three points deserve repeating here.

First, a pass rate is per paper per sitting, not the share of students who eventually qualify. A student who fails a paper and passes it next session counts once as a fail and once as a pass in the tables. Second, the headline figure blends everyone who sat, first-timers and resitters alike, so it can’t tell you your own odds. Third, the global tables aren’t broken down by country, so treat any “Nepal pass rate” you see quoted with caution unless it names a source.

How to Use the Latest ACCA Pass Rates

The numbers are most useful when they inform decisions rather than create anxiety. A few ways to apply them.

Plan your resit budget realistically. For papers that pass fewer than half of candidates, a resit is a plausible outcome for many students. Each attempt means paying the exam fee again, so it’s sensible to know the cost in advance. FinT’s breakdown of ACCA costs in Nepal shows how fees stack up.

Treat low-pass-rate papers as a preparation signal. PM, AAA, APM and AA reward the same thing: practising applied, judgement-led questions under time pressure. If you’re sitting one of them, shift your revision from reading to practice.

Don’t over-read a single session. A three-point dip is noise. Look at the eight-session range before concluding anything.

Sit demanding papers one at a time where you can. ACCA’s own June 2026 figures imply an average of about 1.14 papers per student, which suggests most people take them singly.

After the Exams: What Passing Leads To

Pass rates stop at the last paper, but the qualification doesn’t. After completing the exams, you still need the Ethics and Professional Skills module and 36 months of practical experience before applying for membership, and the experience can run alongside your studies. This guide to the Practical Experience Requirement explains how to start early so it doesn’t become a bottleneck once your exams are done.

What the 2027 Redesign Means for Future Pass Rates

ACCA’s redesigned qualification brings a new set of papers, so the tables you see now will not simply continue. The current structure remains valid until June 2027, new Knowledge-level exams begin in July 2027, and new Expertise and Strategic Professional exams begin in September 2027. The total falls from 13 exams to 11, and BT is removed.

Existing papers map across to new equivalents. ACCA’s transition guidance, for example, links TX to E1 and PM to E5, and its Transition Tool shows exactly how your own passes carry over. You can read the details on ACCA’s student transition page.

What that means for pass rates is simple: there’s no history for the new exams yet, so any prediction about how hard they’ll be is a guess. The first official figures will arrive after the first sittings. Until then, the current tables remain the best evidence for the papers you’re actually preparing for.

How FinT Learning Hub Uses Results Data

At FinT Learning Hub, a Gold Approved Learning Partner of ACCA in New Baneshwor, Kathmandu, with a branch in Biratnagar, results data is one input into how students are guided. Faculty who are themselves ACCA members help students read the numbers sensibly: which papers deserve a longer preparation window, how to sequence papers around dependencies like FR before SBR, and when to schedule mock exams before a sitting. No learning partner can promise a pass, and the published figures are a reminder of why. What good teaching can do is move your preparation from the average to the disciplined end of the crowd.

If you’re planning your next sitting and want a second opinion on paper order and timing, FinT’s team can walk through it with you using the latest figures.

Frequently Asked Questions about ACCA Pass Rates

1. What are the latest ACCA pass rates? The latest published session is June 2026. Applied Knowledge ranged from 65% to 89%, Applied Skills from 41% to 82% (with LW at 82%), and Strategic Professional from 39% to 51%.

2. When will the September 2026 pass rates be published? September 2026 results are scheduled for 19 October 2026, with the pass rate tables following shortly afterward.

3. When are the December 2026 ACCA results? Published calendars give 18 January 2027, but confirm on ACCA’s important dates page.

4. Which ACCA paper has the highest pass rate? BT, at 89% in June 2026.

5. Which ACCA paper has the lowest pass rate? AAA, at 39% in June 2026, followed by PM at 41% and APM at 42%.

6. What is the pass mark for ACCA exams? 50% for every paper.

7. What was the PM pass rate in June 2026? 41%.

8. What was the TX pass rate in June 2026? 55%, the highest of the session-based Applied Skills papers.

9. What was the FR pass rate in June 2026? 52%, with an eight-session average of about 50%.

10. How do ACCA pass rates change from session to session? Usually by a few points. Most papers stay inside a narrow band, so a single session’s movement rarely means a real shift in difficulty.

11. Are Applied Knowledge pass rates reported every session? No. BT, MA, FA and LW are on-demand exams, and ACCA reports them for the June and December periods.

12. What was the SBR pass rate in June 2026? 47%, down from 52% in September 2024.

13. What was the AAA pass rate in June 2026? 39%.

14. Are ACCA pass rates different in Nepal? ACCA’s official tables are global and aren’t split by country.

15. Do pass rates include resits? The published figure covers everyone who sat the paper, and the headline table doesn’t separate first attempts from resits.

16. Did pass rates improve in 2026? Mostly no change. APM and AAA have trended up since 2024, while SBR has drifted down, and the others have stayed in their usual ranges.

17. How many people sat ACCA exams in June 2026? 119,662 entered, and 136,544 exams were completed.

18. What happens to pass rate history after the 2027 changes? The new papers start fresh. The first official figures will come after their first sittings, with Knowledge from July 2027 and Expertise and Strategic Professional from September 2027.

Plan Your Next Sitting With Real Numbers

The tables tell you how each paper has behaved, but your preparation decides where you land. Talk to FinT Learning Hub to build a paper sequence around the latest results, or explore the FinT ACCA course page to see how structured, ACCA-qualified teaching supports each level.