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 March 2025 and comparing past trends helps candidates make informed decisions about their study plans and exam choices.
In this guide, we’ll cover:
✅ Latest ACCA pass rates (March 2025 vs. Dec 2024)
✅ Which exams have improved or declined?
✅ The hardest & easiest ACCA exams
✅ Strategies to improve your pass rate
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ACCA Pass Rates: March 2025 vs December 2024 - Analysis
The March 2025 ACCA exam session showed some interesting shifts compared to December 2024, with 90,707 students completing 102,076 exams and 3,877 students becoming ACCA affiliates.
Applied Skills Level
What's Changed:
- Taxation (TX) maintained strong performance at 55% (up from 54% in December)
- Performance Management (PM) continues to challenge students at 42% (up slightly from 41%)
- Audit & Assurance (AA) showed a notable recovery to 47% (up from 44%) Read our top tips on how to pass the AA Exams
- Financial Management (FM) dipped slightly to 50% (down from 51%)
- Financial Reporting (FR) held steady at 49-50%
Strategic Professional Level
Essential Papers:
- Strategic Business Leader (SBL) rebounded strongly to 53% (up from 51%)
- Strategic Business Reporting (SBR) held stable at 50-51%
Tip: These papers are highly analytical, so use mock exams and BPP practice kits to refine your answering style.
Optional Papers:
- Advanced Audit & Assurance (AAA) remains challenging at 39% (unchanged from December) Read our top tips on how to pass the AAA Exams.
- Advanced Financial Management (AFM) stayed consistent at 45%
- Advanced Performance Management (APM) maintained its position as one of the most difficult papers at 39%
- Advanced Taxation (ATX) improved significantly to 52% (up from 47%)
What This Means for Students
Students are adapting better to papers like TX and ATX, suggesting improved tax knowledge application. The persistent challenge with PM and APM (both at ~40% pass rates) highlights students' difficulty with performance management concepts.
ACCA's executive director, Alan Hatfield, attributed improvements to increased engagement with study resources like the BPP and KAPLAN books , which saw record usage before the March exams. The Student Accountant app's growing popularity also suggests students are embracing digital learning tools to overcome challenging papers.
The March 2025 sitting also marked a milestone: the first cohort of the new Professional Diploma in Sustainability received its results, reflecting ACCA's response to the growing industry demand for sustainability expertise.
FA – Financial Accounting: Read our top tips on how to pass the FA 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.
💰 Exclusive Offer: 50% OFF ACCA Online Courses 👉 Click Here
📌 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.
Related Reads: Explore More About ACCA
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ACCA Exam dates. Questions? Answers.
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.
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.
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.
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.
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
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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