ACCA Pass Rates 2026: Every Paper Ranked by Difficulty + Pass Mark

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Published October 15, 2022 Updated July 1, 2026 by Axel Hardy

ACCA Pass Rates · Updated July 2026

ACCA Pass Rates 2026: Every Paper Ranked by Difficulty, with the Pass Mark

Official ACCA pass rates for all 15 exam papers, ranked easiest to hardest and grouped by level — Applied Knowledge, Applied Skills and Strategic Professional — using the latest March 2026 session data. Includes the pass mark, the hardest and easiest papers, and how to plan your exam order.

By the Eduyush ACCA faculty · Reviewed by CA Vicky Sarin (ICAI, INSEAD) · ~10 min read · Last updated 2 July 2026

Quick answer

The pass mark for every ACCA exam is 50%. Using the latest data (March 2026 session, with December 2025 for on-demand papers), the hardest ACCA papers are APM and AAA (~40%), followed by PM, AA and AFM (43–45%). The easiest are BT (87%) and LW (82%). Average pass rates by level are roughly 73% Applied Knowledge, 54% Applied Skills and 46% Strategic Professional.

50%Pass markEvery ACCA paper

87%Easiest paperBT — Business & Technology

40%Hardest papersAPM & AAA

Mar 26Latest sessionNewest official data

1. What is the pass mark for ACCA exams?

The pass mark for every ACCA exam is 50%, across all three levels — Applied Knowledge, Applied Skills and Strategic Professional. There is no negative marking, no merit or distinction band, and no difference on your record between a 50% pass and an 80% pass: both simply show as "Pass." The pass rate (the percentage of students who pass a paper in a session) is different from the pass mark (the score you personally need) — this guide covers the pass rates below.

Pass mark vs pass rate

Pass mark = 50% — the score you need. Pass rate = the share of sitters who achieved that in a given session, which is what varies by paper. A low pass rate signals a harder paper, not a higher pass mark.

2. All ACCA papers ranked by pass rate (2026)

ACCA has 15 exam papers in total, but you sit 13 — at Strategic Professional you choose two of the four options (AFM, APM, ATX, AAA). The table below ranks every paper easiest to hardest. To smooth out single-session swings, the ranking uses a five-session average, with the latest session's figure shown alongside.

All 15 ACCA exam papers ranked by pass rate (5-session average; latest = Mar 2026 session, or Dec 2025 for on-demand papers)
Rank	Paper	Full name	Level	Latest	Avg	Difficulty
1	BT	Business & Technology	Applied Knowledge	87%	87%	Easiest
2	LW	Corporate & Business Law	Applied Skills	82%	82%	Very easy
3	FA	Financial Accounting	Applied Knowledge	68%	68%	Easy
4	MA	Management Accounting	Applied Knowledge	64%	66%	Easy
5	TX	Taxation	Applied Skills	53%	54%	Moderate
6	SBL	Strategic Business Leader	Strategic Professional	52%	51%	Moderate
7	ATX	Advanced Taxation	Strategic Professional	50%	51%	Moderate
8	FR	Financial Reporting	Applied Skills	50%	50%	Moderate
9	SBR	Strategic Business Reporting	Strategic Professional	50%	49%	Hard
10	FM	Financial Management	Applied Skills	50%	48%	Hard
11	AFM	Advanced Financial Management	Strategic Professional	44%	45%	Hard
12	AA	Audit & Assurance	Applied Skills	43%	45%	Hard
13	PM	Performance Management	Applied Skills	45%	43%	Very hard
14	AAA	Advanced Audit & Assurance	Strategic Professional	42%	40%	Very hard
15	APM	Advanced Performance Management	Strategic Professional	40%	40%	Hardest

Source: ACCA Global official pass rates. Applied Knowledge papers (BT, MA, FA) and LW are on-demand computer-based exams, so their latest figure is the December 2025 report; session-based papers use the March 2026 session.

Key insight

Pass rate tracks format and cognitive demand more than "how much content." Applied Knowledge papers score highest because they are objective-test CBEs you can resit on demand. The lowest rates cluster in the Strategic Professional options (APM, AAA) and PM, where marks depend on structured written analysis under time pressure — not just correct calculations.

3. ACCA Applied Knowledge pass rates (BT, MA, FA)

The Applied Knowledge level is three on-demand computer-based papers with consistently high pass rates — the best place to build momentum at the start of your ACCA journey.

ACCA Applied Knowledge pass rates by session
Paper	Dec 2024	Jun 2025	Dec 2025	Trend
BT — Business & Technology	87%	88%	87%	Stable — easiest paper
FA — Financial Accounting	69%	68%	68%	Stable
MA — Management Accounting	67%	64%	64%	Slight dip

The key to Applied Knowledge is timed question practice on the ACCA CBE platform, backed by BPP and Kaplan Applied Knowledge books.

4. ACCA Applied Skills pass rates (LW, PM, TX, FR, AA, FM)

The six Applied Skills papers span the widest range of any level — from 82% (LW) down to the low 40s (PM, AA). These are where most students first feel ACCA's difficulty step up.

ACCA Applied Skills pass rates by session (to March 2026)
Paper	Jun 2025	Sep 2025	Dec 2025	Mar 2026	Trend
LW — Corporate & Business Law	81%	N/A	82%	N/A	Stable (on-demand)
TX — Taxation	54%	55%	55%	53%	Stable — most consistent
FR — Financial Reporting	50%	48%	51%	50%	Stable
FM — Financial Management	48%	46%	48%	50%	Improving ↑
PM — Performance Management	43%	43%	40%	45%	Volatile
AA — Audit & Assurance	44%	46%	46%	43%	Softening ↓

PM is the persistent trouble spot at Applied Skills — it swings around the low 40s because marks hinge on Section C written analysis, not calculation alone. LW is the easiest at ~82%: an objective-test CBE that rewards systematic revision. Get the latest Applied Skills textbooks and kits for your papers.

5. ACCA Strategic Professional pass rates (SBL, SBR, options)

Strategic Professional has two compulsory papers (SBL, SBR) plus two options chosen from four (AFM, APM, ATX, AAA). These are the toughest papers in the qualification, dominated by case-study application.

ACCA Strategic Professional pass rates by session (to March 2026)
Paper	Jun 2025	Sep 2025	Dec 2025	Mar 2026	Trend
SBL — Strategic Business Leader	51%	51%	50%	52%	Stable
SBR — Strategic Business Reporting	49%	48%	48%	50%	Stable
ATX — Advanced Taxation	49%	53%	50%	50%	Stable
AFM — Advanced Financial Management	46%	44%	45%	44%	Stable
AAA — Advanced Audit & Assurance	40%	40%	38%	42%	Lowest, edging up
APM — Advanced Performance Management	40%	40%	41%	40%	Persistently hardest

APM and AAA are the two lowest-scoring papers across the whole qualification, both averaging around 40%. They reward demonstrated professional judgement and scepticism applied to the scenario — rote learning does not carry them. Explore Strategic Professional study materials to prepare.

6. The 5 hardest ACCA papers

By recent multi-session average, these five papers have the lowest pass rates:

APM — Advanced Performance Management (~40%)

Requires linking strategic models to messy real-world scenarios. Candidates lose marks writing generically instead of about the specific organisation.

AAA — Advanced Audit & Assurance (~40%)

Demands critical evaluation and professional scepticism under time pressure. The open-ended requirements punish unstructured answers.

PM — Performance Management (~43%)

Surprisingly hard for an Applied Skills paper. Section C written analysis, not the calculations, is where most marks are lost.

AA — Audit & Assurance (~45%)

Risk points must be specific to the scenario — generic "risk of misstatement" statements score nothing.

AFM — Advanced Financial Management (~45%)

Heavy numerical content across derivatives, hedging and valuation, combined with written evaluation.

7. The 5 easiest ACCA papers

These have the highest pass rates and make ideal early wins:

BT — Business & Technology (87%)

Broad syllabus tested by objective questions; an on-demand CBE. Consistent study of the BT text is usually enough.

LW — Corporate & Business Law (82%)

Straightforward legal concepts via MCQs; a memory-based CBE that suits systematic revision.

FA — Financial Accounting (68%)

Core double-entry and financial-statement preparation — the bedrock for FR and SBR later.

MA — Management Accounting (64%)

Costing, budgeting and variances. Regular calculation practice is the key.

TX — Taxation (53%)

The most consistent Applied Skills paper, steady in the mid-50s — rules-based and very learnable.

8. Why students fail ACCA exams

Drawing on ACCA examiner reports, the recurring reasons candidates fall short are consistent across papers:

Not enough timed practice

Reading the text without working full past questions under exam conditions — the single biggest predictor of a fail.

Poor time management

Over-running early questions, especially in SBL (4 hours) and written papers, leaving later marks untouched.

Not answering the requirement

Examiners repeatedly note candidates answer what they wish was asked, not the actual verb and scenario.

Generic, not scenario-specific

At Strategic Professional, marks come from applying points to the specific organisation — not reciting theory.

Sitting too early

Entering a paper before the syllabus is genuinely secure, often to hit a self-imposed timeline.

Skipping examiner reports

Every paper has published examiner feedback listing exactly where marks are lost — few candidates read it.

9. How to improve your ACCA pass rate

Use approved study materials

BPP and Kaplan texts and kits cover the full syllabus in the structure examiners expect.

Practise past papers under timed conditions

Time yourself, then mark against the model answers critically — especially written sections.

Use the ACCA CBE practice platform

Essential for Applied Knowledge and Applied Skills to get used to the on-screen tools before exam day.

Plan your exam order strategically

Open with higher pass-rate papers (BT, LW, FA) to build momentum, and pair papers with shared content.

Get structured support for the hard papers

For APM, AAA, PM and AA, guided coaching with mock marking targets exactly where marks are lost.

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Preparing for a tough paper?

Eduyush is an ACCA Registered Learning Partner offering BPP and Kaplan materials plus coaching with mock marking — priced for India and the GCC, with books shipped to India in 7–15 days.

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10. Strategic paper pairing guide

Smart combinations leverage overlapping content so one paper's study reinforces another:

Recommended ACCA paper pairings by syllabus overlap
Combination	Why it works
FR + AA	Financial-statements knowledge feeds directly into audit procedures
TX + ATX	ATX builds on TX — sit TX first, then extend it
FR + SBR	IFRS is tested in both; SBR deepens the FR foundation
AA + AAA	Audit knowledge is cumulative; AAA assumes AA mastery
PM + APM	Concepts carry forward — but this is the toughest pairing, so space it out

For sequencing across the whole qualification, see the ACCA paper order guide and plan costs with the ACCA fee breakdown.

11. Frequently asked questions

What is the pass mark for ACCA exams?

The pass mark is 50% for every ACCA paper, at all three levels. There is no negative marking and no merit or distinction grade — both a 50% and an 80% simply show as "Pass" on your record.

What is the overall ACCA pass rate?

By level, recent averages are roughly 73% for Applied Knowledge, 54% for Applied Skills and 46% for Strategic Professional. Across all papers the blended average sits around 50–52% per session.

What is the hardest ACCA paper?

By recent multi-session average, APM (Advanced Performance Management) and AAA (Advanced Audit & Assurance) are the hardest, both around 40%. PM (Performance Management) is the hardest Applied Skills paper at about 43%.

What is the easiest ACCA paper?

BT (Business & Technology) is the easiest at about 87%, followed by LW (Corporate & Business Law) at 82%. Both are objective-test computer-based exams available on demand.

What are the ACCA Applied Skills pass rates?

They range widely: LW ~82%, TX ~53–55%, FR ~50%, FM ~48–50%, PM ~43–45% and AA ~43–46% in recent sessions. PM and AA are the toughest of the six.

What are the ACCA Strategic Professional pass rates?

SBL ~50–52%, SBR ~48–50%, ATX ~50%, AFM ~44–46%, AAA ~38–42% and APM ~40%. The options AAA and APM are the lowest-scoring papers in the whole qualification.

How many ACCA papers are there?

There are 15 exam papers in total, but you sit 13 — at Strategic Professional you choose two of the four options (AFM, APM, ATX, AAA). That is 3 Applied Knowledge + 6 Applied Skills + 2 compulsory + 2 optional Strategic Professional papers.

How many times can you sit an ACCA exam?

There is no limit on attempts for any paper. Applied Knowledge and some LW variants are on-demand CBEs you can resit any time; session papers run four times a year (March, June, September, December).

Are ACCA pass rates going down?

Overall they are stable around 50–52%. Individual papers fluctuate session to session — PM and AA have softened recently, while FM has edged up — but ACCA calibrates to keep standards consistent over time.

Keep planning your ACCA journey

ACCA exam dates & timetable

Entry deadlines and the day-by-day timetable for 2026.

ACCA results dates & time

When results release and how to check on myACCA.

ACCA subjects & syllabus

All 13 papers across the three levels, with study order.

ACCA paper order

The smartest sequence to sit your papers in.

ACCA Exemptions Calculator

How many papers can you skip before you register?

ACCA books

Genuine BPP and Kaplan texts and kits for 2026–27.

🚀

Turn the odds in your favour

Eduyush is an ACCA Registered Learning Partner. Get BPP and Kaplan materials and coaching tuned to the papers with the lowest pass rates — books, coaching and registration in one place, priced for India and the GCC.

Explore ACCA courses & books Register with Eduyush

Pass rates compiled from ACCA Global's official pass-rate tables (latest March 2026 session; December 2025 for on-demand papers) and last updated 2 July 2026. Single-session rates fluctuate — rankings use a multi-session average. The pass mark is 50% for all papers.

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ACCA Exam dates. Questions? Answers.

When is the next ACCA exam session?

The next session is September 2026, held 7–11 September 2026. Standard exam entry closes 27 July 2026 and late entry closes 3 August 2026 (both 23:59 UK time).

What is the ACCA exam entry deadline for September 2026?

Standard entry closes 27 July 2026. A late-entry window (at a higher fee) stays open until 3 August 2026. Both deadlines are 23:59 UK time.

When are the December 2026 ACCA exams and entry deadlines?

December 2026 exams run 7–11 December 2026. Standard entry closes 2 November 2026 and late entry closes 9 November 2026.

When are ACCA results released?

September 2026 results are released on 19 October 2026. December 2026 results are released on 18 January 2027. Opt in via myACCA at least seven days before release to receive results by text.

How many times a year can I sit ACCA exams?

Session exams run four times a year — March, June, September and December. In addition, Applied Knowledge exams, the seven Foundations exams and some LW variants are on-demand CBEs you can sit year-round.

What happens if I miss the standard entry deadline?

You can still enter during the late-entry window at a higher fee — until 3 August 2026 for September, or 9 November 2026 for December. Miss the late deadline and you'll need to wait for the next session.

What is the ACCA exam entry fee for 2026?

ACCA exam fees are charged in GBP and vary slightly by country. For 2026, a standard Applied Skills entry is roughly £151 in India versus £155 in the UAE and Mauritius; late entry costs more. Initial registration is £30 in India (after discount) or £89 elsewhere. Check your exact fees in myACCA, or estimate your full cost with the ACCA Fee Calculator.

Can I sit ACCA exams online from home in 2026?

Yes. ACCA offers remotely invigilated (remote) exams you can sit from home for Applied Skills and Strategic Professional papers. You must pass a mandatory system test before check-in. All variants are available remotely in December; September remote sessions offer limited variants only. Applied Knowledge and Foundations exams are on-demand CBEs.

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 →

Is the remote exam timetable the same as the centre-based timetable?

Yes. Remote (remotely invigilated) exams share the same day-by-day timetable as centre exams. Remote candidates must pass a mandatory system test before check-in, and September remote sessions offer limited variants only.