Latest ACCA Pass Rates and Exam Insights
ACCA Pass Rates: Understanding Trends and Maximizing Success
ACCA pass rates are a crucial indicator for students aiming to become Chartered Certified Accountants. Understanding these rates helps candidates prepare strategically, allocate their study time wisely, and set realistic goals. In this blog, we’ll explore recent ACCA exam pass rates, analyze trends, and share tips to help you succeed.
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December 2024 ACCA Exam Pass Rates: Trends and Insights into the ACCA Qualification
The ACCA (Association of Chartered Certified Accountants) has released the December 2024 exam pass rates, providing a snapshot of student performance across different qualification levels. Below is an analysis of pass rate trends, key insights, and how they compare to previous results.
1. Applied Knowledge Exams: Strong Performance Overall
Applied Knowledge modules continue to see high pass rates, with students excelling in foundational subjects.
- BT – Business & Technology: 87% (highest among all exams).
- FA – Financial Accounting: 69%. Read our top tips on how to pass the FA Exams
- MA – Management Accounting: 67%.
- Trend: These pass rates are consistent with ACCA’s emphasis on building strong fundamentals.
2. Applied Skills Exams: Varied Success Rates
Pass rates in the Applied Skills modules reflect moderate-to-high difficulty, with mixed trends compared to prior results.
- LW – Corporate and Business Law: 81% (highest in the Applied Skills category).
- FM – Financial Management: 51%, slightly lower than 52% in prior results.
- TX – Taxation: 54%, up from 53% previously.
- FR – Financial Reporting: 50%, steady with no change.
- PM – Performance Management: 41%, down from 42%.
- AA – Audit and Assurance: 44%, dropping from 47%. Read our top tips on how to pass the AA Exams
- Trend: Taxation and Law remain strong, while Performance Management and Audit show lower pass rates.
3. Strategic Professional – Essentials: Stable Results
The Strategic Professional Essentials exams showed consistent performance compared to prior sessions.
- SBL – Strategic Business Leader: 51%, slightly down from 53%.
- SBR – Strategic Business Reporting: 51%, down from 52%.
- Trend: These results reflect the complexity of leadership and reporting-focused modules.
4. Strategic Professional – Options: Challenges Persist
The Options exams are known for their difficulty, with pass rates remaining relatively low.
- ATX – Advanced Taxation: 47%, down from 49%.
- AFM – Advanced Financial Management: 45%, up from 44%.
- AAA – Advanced Audit and Assurance: 39%, slightly up from 38%. Read our top tips on how to pass the AAA Exams.
- APM – Advanced Performance Management: 38%, down from 39%.
- Trend: Advanced modules remain challenging, but minor improvements in AFM and AAA are encouraging.
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5. Notable Trends and Observations
- Steady Results in Key Exams: Exams like Financial Reporting (FR) and Strategic Business Leader (SBL) show consistent pass rates.
- Challenges in Advanced Options: Advanced-level modules such as APM and AAA continue to pose difficulty for candidates.
- Improved Taxation Results: Pass rates for Taxation (TX) have improved across Applied Skills and Strategic Professional levels.
- Foundational Strength: The Applied Knowledge exams maintain high pass rates, emphasizing the importance of mastering basics early.
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6. How Students Can Improve Their Success Rates
To succeed in the ACCA qualification, students should:
- Use Official ACCA Resources: Leverage practice exams, exam kits from ACCA books approved by ACCA.
- Focus on Time Management: Allocate study time strategically, especially for challenging modules like APM and AAA. Explore Taking the BPP Recorded lectures which do get over 90% pass rates in these subjects.
- Strengthen Fundamentals: Strong performance in Applied Knowledge can build confidence for higher-level exams.
- Master Professional Skills: Ethics and Professional Skills modules can improve analytical and practical competencies.
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Students can plan their ACCA Exams for future sitting by looking at the ACCA Exam dates.
ACCA Exam Pass Rates by Subject for 2024
For the ACCA exams 2024, the overall average pass rate for Applied Skills exams was approximately 49%. This includes exams such as PM , which was 43%, TX , which was 54%, FR , which was 51%, AA , which was 45%, and FM, which was 49%.
The overall average pass rate in the Strategic Professional exams was around 46%. This covers subjects like SBL at 52%, SBR at 50%, AFM at 45%, APM at 36%, ATX at 48%, and AAA at 38%.
These pass rates indicate areas where students consistently perform well and where additional focus might be beneficial. If you’re gearing up for your ACCA exams, aiming for these average pass rates can be a solid benchmark for your preparation.
Applied skills pass rates for 2024
| Exams | Mar 24 | Jun 24 | Sep 24 | Dec 24 |
| PM | 45% | 42% | 42% | 41% |
| TX | 53% | 55% | 53% | 54% |
| FR | 52% | 51% | 50% | 50% |
| AA | 44% | 44% | 47% | 44% |
| FM | 48% | 48% | 52% | 51% |
Strategic Professional exam pass rates for 2024
| Exams | Mar 24 | Jun 24 | Sep 24 | Dec 24 |
| SBL | 52% | 52% | 53% | 51% |
| SBR | 49% | 49% | 52% | 51% |
| AFM | 46% | 46% | 44% | 45% |
| APM | 33% | 37% | 39% | 38% |
| ATX | 49% | 47% | 49% | 47% |
| AAA | 38% | 37% | 38% | 39% |
Analysis of 2024 Pass rate Trends
-
Applied Skills:
- PM and AA show slight improvements, reflecting increased focus on these subjects.
- TX remains consistently strong, while FR and FM show stable performance.
-
Strategic Professional:
- SBL and SBR maintained relatively stable pass rates, with SBR slightly decreasing.
- AAA saw an encouraging improvement, increasing to 38% by June, indicating better student preparation for this challenging paper.
- ATX and AFM rates remained stable with minor fluctuations, while APM showed a slight uptick, particularly in June.
ACCA Pass Rates Analysis by Academic Year (2021-2023)
To provide insights into ACCA exam performance, we’ve compiled pass rates across the 2021-2022 and 2022-2023 academic years, spanning September to June. By analyzing the data by academic year, this overview helps highlight trends and shifts in ACCA pass rates, particularly within the Applied Skills and Strategic Professional exam levels.
The tables below compare pass rates for each ACCA subject over these years, offering insights that could significantly impact your exam success. They reveal which subjects maintain high pass rates and which consistently challenge students. This analysis offers valuable information for ACCA candidates looking to optimize their study strategies and improve their chances of success. By identifying patterns in these exam pass rates, you can better allocate your time and focus on areas that may need extra preparation.
Applied Skills Exams average trends
| Exam | 2021-2022 (Sep '21 - Jun '22) | 2022-2023 (Sep '22 - Jun '23) |
|---|---|---|
| PM | 40% | 42% |
| TX | 51% | 54% |
| FR | 50% | 49% |
| AA | 40% | 43% |
| FM | 50% | 50% |
Strategic Professional Exams average pass trends
| Exam | 2021-2022 (Sep '21 - Jun '22) | 2022-2023 (Sep '22 - Jun '23) |
|---|---|---|
| SBL | 50% | 50% |
| SBR | 48% | 50% |
| AFM | 41% | 45% |
| APM | 32% | 34% |
| ATX | 39% | 44% |
| AAA | 33% | 34% |
Key Observations
-
Applied Skills:
- TX and FM have shown consistent strength in both years.
- PM and AA saw slight improvements in 2022-2023, reflecting a positive trend.
-
Strategic Professional:
- Notable improvements in AFM and ATX indicate that students are performing better year-over-year.
- AAA remains a challenging paper with a marginal improvement from 33% to 34%.
- SBR and SBL consistently achieve pass rates of around 50%, suggesting stability in these subject
We do write tips on exams that have low passing rates. Students can read our expert blogs on how to pass the exams.
These are listed below.
Critical Takeaways for ACCA Candidates
Utilize ACCA Resources:
The data consistently shows that students who engage with ACCA resources, particularly those from Approved Learning Providers, have higher pass rates. To enhance your exam preparation, utilize tools like the ACCA Study Hub, My Exam Performance, and the Practice Platform.
Plan Your Study Schedule:
Align your study plan with the ACCA exam dates to ensure you are fully prepared for each exam session. Starting early and following a structured study plan can significantly improve your performance.
Stay Informed on Syllabus Changes:
Keep up-to-date with any changes in the ACCA syllabus, especially with the upcoming IFRS Sustainability Disclosure Standards introduction in the SBR exam.
Consider the Impact of Exam Trends:
Understanding the trends in pass rates helps you identify which exams require more focused preparation. Papers like APM and AAA have historically lower pass rates so that extra attention may be needed for these subjects.
Conclusion
The ACCA pass rates provide valuable insights into the exam’s difficulty and the effectiveness of study strategies. You can enhance your chances of success by leveraging ACCA resources and staying informed about exam trends and syllabus changes. The journey to becoming a Chartered Certified Accountant is demanding, but you can achieve your goals with the right preparation.
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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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