ACCA Pass Rates: Shocking Stats You Need to See!

by Axel Hardy

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 June 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 (June 2025 vs. March 2025)
Which exams have improved or declined?
The hardest & easiest ACCA exams
Strategies to improve your pass rate

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ACCA Pass Rates: June 2025 vs March 2025 – Complete Comparison

The June 2025 sitting saw:

  • 111,639 students entered
  • 128,651 exams completed
  • 4,527 students became new ACCA affiliates

Let’s compare how each paper performed this session vs March 2025:

✅ Applied Knowledge Level

Paper June 2025 March 2025 Trend
Business & Technology (BT) 88% 87% 📈 Slight increase
Financial Accounting (FA) 68% 66% 📈 Improving
Management Accounting (MA) 64% 67% 📉 Slight decline

✅ Applied Skills Level

Paper June 2025 March 2025 Trend
Corporate & Business Law (LW) 81% 81% 🔄 Stable
Taxation (TX) 54% 55% 📉 Slight drop
Financial Reporting (FR) 50% 50% 🔄 Stable
Performance Management (PM) 43% 42% 📈 Small improvement
Financial Management (FM) 48% 50% 📉 Slight decline
Audit & Assurance (AA) 44% 47% 📉 Notable drop

PM and AA continue to challenge students, while LW and TX remain reliable for steady success.

S

✅ Strategic Professional – Essentials

Paper June 2025 March 2025 Trend
Strategic Business Leader (SBL) 51% 53% 📉 Slight decline
Strategic Business Reporting (SBR) 49% 51% 📉 Decline

Both SBL and SBR have dipped slightly, reinforcing the need for strategic, analytical writing practice.


✅ Strategic Professional – Options

Paper June 2025 March 2025 Trend
Advanced Audit & Assurance (AAA) 40% 39% 📈 Slight increase
Advanced Financial Management (AFM) 46% 45% 📈 Improving
Advanced Performance Management (APM) 40% 39% 📈 Improving
Advanced Taxation (ATX) 49% 52% 📉 Slight decline

 

 Tip: These papers are highly analytical, so use mock exams and BPP practice kits to refine your answering style.

FA – Financial Accounting: Read our top tips on how to pass the FA Exams 

📊 ACCA Pass Rate Trends (2021–2025)

🔹 Applied Skills Exams: Long-Term Trends

Exam 2021–2022 Avg. 2022–2023 Avg. 2024–2025 Avg. Trend
PM 40% 42% 42.5% 📉 Still challenging
TX 51% 54% 54% 📈 Consistently strong
FR 50% 49% 50% 🔄 Stable
AA 40% 43% 45.5% 📈 Gradual improvement
FM 50% 51% 49% 🔄 Mixed results

Taxation and Financial Reporting remain stable performers. PM continues to be the Achilles’ heel for many.

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🔹 Strategic Professional Exams: Long-Term Trends

Exam 2021–2022 Avg. 2022–2023 Avg. 2024–2025 Avg. Trend
SBL 50% 50% 51% 🔄 Consistent
SBR 48% 50% 50% 📈 Stable growth
AFM 41% 45% 45.5% 📈 Improving slowly
APM 32% 34% 39.5% 📈 Significant gain
ATX 39% 44% 48% 📈 Strong improvement
AAA 33% 34% 39.5% 📈 Positive trend

AAA and APM have historically had low pass rates, but are on the rise, suggesting better adaptation by students.

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🎯 Which ACCA Exams Are the Hardest & Easiest?

📌 Easiest ACCA Papers (Highest Pass Rates – June 2025)

Paper Pass Rate Why It’s Easier
BT – Business & Technology 88% Theory-heavy, no calculations
LW – Corporate & Business Law 81% Case-based, objective assessments
MA – Management Accounting 64% Structured topics, fewer subjective areas

📌 Hardest ACCA Papers (Lowest Pass Rates – June 2025)

Paper Pass Rate Why It’s Harder
APM – Advanced Performance Management 40% Strategic thinking, open-ended case studies
AAA – Advanced Audit & Assurance 40% Complex judgment areas, ethics focus
PM – Performance Management 43% Poor time management + tricky calculations

All of these require analysis, critical thinking, and strong exam technique.

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.

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📌 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.



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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.