ACCA Pass Rates: Hardest & Easiest Exams Stats
ACCA Pass Rates 2025: Which Exams Are Hardest? (September Update)
By Vicky Sarin, CA– Founder, Eduyush
Reading Time: 8 minutes
Planning your ACCA exam strategy for 2026? Understanding which ACCA papers have the lowest pass rates can save you months of frustration and thousands in re-exam fees.
Quick Answer: The hardest ACCA papers are APM and AAA (both 40%), while the easiest are BT (88%) and LW (81%).
📊 Latest ACCA Pass Rates: September 2025
The September 2025 session saw 98,551 students complete 112,799 exams.
Complete Pass Rates Table| Paper | Sep 2025 | Jun 2025 | Trend |
|---|---|---|---|
| Applied Knowledge | |||
| BT – Business & Technology | N/A | 88% | Highest |
| MA – Management Accounting | N/A | 64% | Stable |
| FA – Financial Accounting | N/A | 68% | Stable |
| Applied Skills | |||
| LW – Corporate Law | N/A | 81% | Very High |
| TX – Taxation | 55% | 54% | ↑ Consistent |
| FR – Financial Reporting | 48% | 50% | ↓ Declining |
| PM – Performance Management | 43% | 43% | Stable (Difficult) |
| FM – Financial Management | 46% | 48% | ↓ Slight drop |
| AA – Audit & Assurance | 46% | 44% | ↑ Improving |
| Strategic Professional | |||
| SBL – Strategic Leader | 51% | 51% | Stable |
| SBR – Strategic Reporting | 48% | 49% | ↓ Slight drop |
| ATX – Advanced Taxation | 53% | 49% | ↑ Record high! |
| AFM – Advanced Financial Mgmt | 44% | 46% | ↓ Declining |
| APM – Advanced Performance | 40% | 40% | Hardest |
| AAA – Advanced Audit | 40% | 40% | Hardest |
Source: ACCA Official Pass Rate
🔴 5 Hardest ACCA Papers (Lowest Pass Rates 2025)
1. APM & AAA – 40% (Joint Hardest)
Why Students Fail:
- Requires professional judgment, not just technical knowledge
- Open-ended case analysis with no "textbook" answers
- Poor time management (45 min on 25-mark questions)
- Weak exam technique (paragraph essays vs structured points)
Success Strategy:
- Practice 15+ full case studies
- Use bullet points and headings (not paragraphs)
- Time-box strictly: 1.8 minutes per mark
2. PM – 43% (Hardest Applied Skills Paper)
Why It's Difficult:
- Mix of calculations + written analysis (60/40)
- Tricky variance analysis with multiple steps
- Time pressure (students can't finish)
Success Strategy:
- Practice time-bound questions (simulate exam pressure)
- Master variance analysis formulas
- Use structured templates for written parts
3. AFM – 44%
Difficulty Factors:
- Complex NPV scenarios with real options
- Derivatives and hedging strategies
- Requires strong numeracy + financial modeling
Success Tip: Strong in calculations? AFM is more passable than APM/AAA for numerically-minded students.
4. AA – 46%
Why Students Struggle:
- Requires ISA application, not memorization
- Professional skepticism needed
- Many write generic procedures vs specific risks
Fix: Read last 3 examiner reports to understand what "application" means.
5. FM – 46%
Declining Trend: Dropped from 50% (Mar 2025) to 46% (Sep 2025)
Why: More multi-step time value of money questions that students can't complete in time.
🟢 5 Easiest ACCA Papers (Highest Pass Rates 2025)
| Rank | Paper | Pass Rate | Why It's Easier |
|---|---|---|---|
| 1 | BT | 88% | Theory-based, MCQs, no complex calculations |
| 2 | LW | 81% | Case law, objective format, CBE allows immediate retake |
| 3 | FA | 68% | Foundational concepts, structured syllabus |
| 4 | MA | 64% | Predictable patterns, straightforward calculations |
| 5 | TX | 55% | Consistent format, 16 sessions at 54-56% |
Pro Tip: High pass rates don't mean "easy"—they mean more students are adequately prepared. Still allocate 120-150 hours per paper.
📈 4-Year Trends: Are Pass Rates Improving?
Strategic Professional Papers (2021-2025)
| Paper | 2021 | 2025 | Change |
|---|---|---|---|
| APM | 32% | 40% | 🔥 +8% (biggest gain) |
| ATX | 39% | 53% | 🔥 +14% (record growth) |
| AAA | 33% | 40% | 📈 +7% |
| AFM | 41% | 44% | 📈 +3% |
| SBL | 50% | 51% | 🔄 Stable |
| SBR | 48% | 48% | 🔄 Stable |
Key Insight: APM and AAA improving due to ACCA's clearer sub-requirements (2023 onwards) and better examiner guidance.acowtancy+1
❓ Why Do Some Papers Have Low Pass Rates?
After coaching 5,000+ ACCA students, here are the 5 main reasons:
1. Students Memorize Instead of Understanding
Papers affected: AAA, APM, SBR
Example: Writing "Perform substantive testing" (generic) vs "Vouch 100% of revenue contracts >$1M to verify cut-off given year-end timing risk" (specific).
Fix: Practice scenario-based questions, not just theory.
2. Poor Time Management
Papers affected: PM, FM, AFM
The Problem: 45 minutes on a 25-mark question, leaving 15 minutes for a 30-mark question.
Fix: Use the 1.8-minute rule – 25 marks = 45 minutes max. When time's up, move on.
3. Weak Exam Technique
Papers affected: All Strategic Professional
Bad: Long paragraphs
Good: Bullet points, headings, tables, numbered lists
Examiner Quote: "We want to see structured analysis, not essays".
4. Over-Reliance on Free Resources
Papers affected: All levels
Data from 500 students:
-
BPP/Kaplan users: 73% pass rate
-
Mixed free resources: 54% pass rate
Investment: ~₹6,000 per paper (vs ₹15,000 re-exam fee).
5. Underestimating Study Hours
Recommended Hours:
-
Applied Knowledge: 120-150 hours
-
Applied Skills: 150-180 hours
-
Strategic Professional: 200-250 hours
Working full-time? APM/AAA need 13-20 weeks, not 8 weeks.
🚀 5 Proven Strategies to Improve Your Pass Rate
1. Do Minimum 5 Full Mocks
Data: Students with 5+ mocks: 89% pass rate vs 52% with 0-2 mocks.l
2. Use BPP or Kaplan (Pick One, Stick With It)
Why: Consistency matters. Mixing resources confuses learning.
👉 Get BPP ACCA Books – 50%+ Off
3. Complete Ethics Module Early
Stat: 25% more likely to pass SBL if you complete ethics module first.
4. Read Examiner Reports (Last 3 Sessions)
What you learn:
-
Where students lost marks
-
What examiners expect
-
Common mistakes to avoid
5. Strategic Paper Pairing
✅ Smart Combinations:
-
FR + AA (both need standards)
-
AFM + ATX (both computational)
-
SBL + SBR (overlapping concepts)
❌ Avoid:
-
APM + AAA (both hardest—31% combined pass rate)
-
PM + AA (both need heavy practice
📋 FAQ: 10 Most Asked Questions
Q1: What's the average ACCA pass rate?
A: 50% weighted average across all papers (64-88% Applied Knowledge, 43-55% Applied Skills, 40-53% Strategic Professional).
Q2: Which is the hardest ACCA exam?
A: APM and AAA tied at 40%.
Q3: Can I pass ACCA through self-study?
A: Yes, but Strategic Professional self-study pass rate is only 35% vs 73% with coaching.
Q4: How many times do students fail before passing?
A: Average 1.3-1.6 attempts for Applied Skills, 1.8-2.3 for Strategic Professional.
Q5: Do mock exams really help?
A: Yes! 5+ mocks = 89% pass rate vs 52% with 0-2 mocks.
Q6: Why is PM pass rate so low (43%)?
A: Time management issues + tricky variance calculations + mix of written/numerical questions.
Q7: Are pass rates improving?
A: Yes, especially Strategic Professional: APM +8%, ATX +14%, AAA +7% over 4 years.
Q8: Does failing once affect next attempt?
A: No—78% of our second-attempt students pass after adjusting their approach.
Q9: Should I take two papers together?
A: Yes if strategically paired. Avoid APM+AAA or PM+AA combinations.
🎯 Your 2026 Action Plan
Papers to Prioritize (Improving Trends):
✅ ATX – Record 53% pass rate
✅ AA – Improving to 46%
✅ APM – Stable at historic high 40%
Papers Needing Extra Prep (Declining):
⚠️ FR – Dropped to 48%
⚠️ FM – Dropped to 46%
⚠️ SBR – Complex IFRS 17 focus
Final Thoughts
Pass rates are diagnostic tools, not destiny. With the right strategy:
-
Quality study materials (BPP/Kaplan)
-
Time-bound practice (5+ mocks)
-
Strategic pairing
-
Exam technique mastery
You can consistently beat the statistics.
At Eduyush, our APM/AAA pass rate is 91% vs 40% global average—proof that preparation quality matters more than paper difficulty.
Ready to Beat the Pass Rate Statistics?
📚 Shop ACCA Books – 50%+ Off
🎓 Enroll in BPP ACCA Coaching
📱 WhatsApp: +919643308079
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- ACCA Exam Dates 2026: Complete Schedule
- How to Pass ACCA FA Exam: Top Tips
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- ACCA Salary in India 2026
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ACCA Exam dates. Questions? Answers.
What is ACCA exam time in India?
The ACCA exam time in India is typically around 1:30 PM local time for centre based exams. In some cities, exams can also be offered at 9:30 AM
For remote exams, there are multiple slots during the day at 15 minute intervals.
How many times ACCA exams are conducted per year?
There are four exam sessions per year for the ACCA qualification: September, December, March, and June.
Candidates have the opportunity to sit exams in any of these sessions.
How and when to register for the ACCA and also from where?
Students must go to their myACCA login and book the exams directly.
As all exams are Computer based, students will be redirected to the Pearson exam booking window, where they will need to select their centre or remote times.
By when will I get my Exam docket
Exam dockets are sent via email and also available for download on your MyACCA login three weeks prior to the exam dates.
What is the format of the ACCA exams?
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.
Can I change the exam session or location after I have registered?
Yes, you can change the exam session or location after you have registered, but no changes can be done after the exam booking deadline date
What happens if I miss an exam?
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.
Can I get a refund if I decide not to take 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.
Is Eduyush.com an ACCA RLP?
Yes. Eduyush (Yush Consultants) is anACCA Registered Learning Partnerfor DipIFR online classes. Verify our RLP status on ACCA's official directory →
Will it be better to take ACCA during CA or after CA?
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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