ACCA Global Pass Rates Explained (2026 Paper Data)

ACCA global pass rates show the percentage of candidates who passed each ACCA paper in a sitting. The pass mark is 50%, yet pass rates differ widely. In September 2026, Applied Skills papers ranged from 42% (PM) to 54% (TX), while Strategic Professional papers ranged from 41% (APM) to 53% (SBL and ATX). See the full ACCA papers guide for levels and exam structure.

Every ACCA student asks the same question sooner or later: “How many people actually pass?” The answer matters. It shapes how you choose papers, how much time you set aside, and how confident you feel on exam day.

At ICT Business School, we meet students from Islamabad, Rawalpindi and across the twin cities who read pass-rate numbers online and are not sure what to make of them. Some see a 41% pass rate and panic. Others see 89% and relax too early. Both reactions miss the point.

This guide explains ACCA global pass rates in plain English. You will see the latest official figures, a paper-by-paper breakdown, and the reasons the numbers differ. You will also learn what the data cannot tell you. If you are still choosing a qualification, start with our ACCA courses and our guide on what ACCA is. To see how Pakistani students performed in recent sessions, read our update on ACCA results in Pakistan 2026.

ACCA global pass rates are the percentages of candidates who reached the 50% pass mark in each ACCA exam during a sitting. They combine results from candidates worldwide. They describe the whole candidate pool, not one country, one college or one teaching method.

ACCA stands for the Association of Chartered Certified Accountants, a global professional body. Its qualification has three levels:

Students also complete the Ethics and Professional Skills module and the Practical Experience Requirement. For a deeper walkthrough, see our guides to ACCA subjects explained and the ACCA Strategic Professional level.

Pass rates are a planning tool. They show where candidates struggle most, so you can start those papers with more preparation time, better practice and stronger tutor support. They are not a prediction of your own result.

ACCA publishes a pass rate for each paper after each exam sitting. The rate shows the share of candidates who passed that paper out of everyone who sat it. In the published tables reviewed for this article, ACCA does not split these figures by country.

Session-based papers (PM, TX, FR, AA, FM and the Strategic Professional papers) are reported after each of the four sittings: March, June, September and December. BT, MA, FA and LW are on-demand exams, and their pass rates are reported only for the June and December sittings. That is why some columns in the tables below show gaps.

The pass mark is 50% on every ACCA exam. It does not change by level or session. Scores are not scaled up or down to hit a target pass rate. For marking details, see ACCA’s official guidance at ACCA Global.

Release dates move each year. As recent examples, ACCA announced its June 2026 results on 13 July 2026. The September 2026 results appeared on 19 October 2026. Check our ACCA exam dates and deadlines guide for the current calendar.

In September 2026, ACCA’s Applied Skills pass rates ranged from 42% to 54%, and Strategic Professional pass rates ranged from 41% to 53%. ACCA reported 102,263 entries and 114,239 exams completed in the sitting.

Source: ACCA, Pass rates announced for September 2026 ACCA exam sitting, 19 October 2026.

Sources: ACCA’s published results as compiled in GoQualified’s pass-rate tracker, Synthesis Learning and QuintEdge, checked against ACCA’s September 2026 announcement above. A dash means the figure was not reported for that sitting in the tables reviewed.

BT, MA, FA and LW are computer-based exams taken on demand. ACCA reports them for June and December. Secondary sources compile the December 2025 figures from ACCA’s announcement.

Three patterns are worth noting.

First, the results are stable. My simple, unweighted average of the five Applied Skills papers reported in all three 2026 sittings was about 48.2% in March, 48.6% in June and 47.4% in September. That is a narrow band. It is not an official ACCA statistic.

Second, the same papers sit near the bottom. PM and APM had the lowest pass rates in their respective levels in September 2026.

Third, AAA improved in September. AAA rose three percentage points compared with June, to 42%.

Each paper has its own pass-rate pattern because the exams test different skills. Use the figures below as context for planning. Click through to each course page to see how we structure preparation.

BT (Business and Technology): 89% in June 2026. BT is a broad introduction to business, ethics and the accountant’s role. Many students pass because it is largely descriptive. Read our overview of BT and the Applied Knowledge level.

MA (Management Accounting): 65% in June 2026. MA adds calculations on costing and budgeting. Students who skip practice questions tend to lose marks here.

FA (Financial Accounting): 71% in June 2026. FA is double-entry bookkeeping and basic financial statements. It is the foundation for FR later.

LW (Corporate and Business Law): 82% in June 2026. LW is highly accessible, but it rewards careful reading of legal scenarios.

PM (Performance Management): 41% in June 2026 and 42% in September 2026. PM has the lowest pass rate at its level. The syllabus mixes calculations with written analysis, and students often underestimate it. Explore the Performance Management course.

TX (Taxation): 55% in June 2026 and 54% in September 2026. TX has the highest pass rate among the session-based Applied Skills papers. It rewards students who practise computations repeatedly. Learn More about the Taxation course.

FR (Financial Reporting): 52% in June 2026 and 49% in September 2026. FR is long and technical. Group accounts and IFRS-based standards catch many candidates out. Explore the Financial Reporting course.

AA (Audit and Assurance): 47% in June 2026 and 45% in September 2026. AA is largely theory-based, and application to the scenario decides the marks. See the Audit and Assurance course.

FM (Financial Management): 48% in June 2026 and 47% in September 2026. FM mixes investment appraisal, risk and working capital. Strong maths confidence helps. Learn More about the Financial Management course.

SBL (Strategic Business Leader): 53% in September 2026. SBL is a case-study exam with professional skills marks. Technical knowledge alone is not enough. Explore the Strategic Business Leader course.

SBR (Strategic Business Reporting): 50% in September 2026. SBR tests advanced reporting standards and commentary. Learn More about the Strategic Business Reporting course.

AFM (Advanced Financial Management): 47% in September 2026. AFM is a demanding option. See the Advanced Financial Management course.

APM (Advanced Performance Management): 41% in September 2026. APM often has the lowest pass rate among the options listed. Answers are judged on quality of argument, not on one correct figure. Explore the Advanced Performance Management course.

ATX (Advanced Taxation): 53% in September 2026. AAA (Advanced Audit and Assurance): 42% in September 2026 and 39% in June 2026. For help choosing your two options, see our Strategic Professional overview.

BT has the highest ACCA pass rate, at 89% in June 2026. Among papers reported at the same sittings, AAA recorded the lowest in June 2026 (39%), while PM and APM sat lowest in September 2026 (42% and 41%). Rankings can shift slightly each session.

Here is a quick summary:

Pass rates differ because papers vary in syllabus breadth, question style, calculation load and candidate mix. A paper can be fair and still have a low pass rate if many candidates sit it underprepared. Four factors matter most.

That last point is why you cannot read pass rates as a pure measure of difficulty. It is also why exam technique matters as much as content. Our guide on why students fail CA and ACCA exams covers the most common causes.

No, not always. A low pass rate means fewer candidates reached 50% in that sitting. It does not prove that the syllabus is harder. Preparation quality, candidate experience and exam technique all affect the result.

Think of two driving tests. If one test centre has many first-time learners and another mostly experienced drivers, their pass rates will differ even if the test is identical. ACCA papers work the same way.

Practical takeaway: treat a low pass rate as a signal to prepare earlier and practise more. Do not treat it as a reason to avoid the paper.

ACCA’s headline pass-rate tables report one figure per paper. They do not show separate first-attempt and resit pass rates. Figures that claim to show them usually come from individual colleges or tutors, so check who published the data and how it was collected.

This matters for your planning. A paper’s overall rate may include candidates who are sitting it again. If you are a first-time candidate with strong preparation, your realistic chances may differ from the headline figure. Equally, you should not assume they are better. For rules on attempts and resits, always check ACCA’s current regulations at ACCA Global.

ACCA’s published pass-rate tables are global. In the tables reviewed for this article, they are not split by country. Pakistan-specific pass rates therefore need to come from ACCA directly or from a clearly stated, verifiable source.

Many websites show country-wise figures without citing ACCA. Before trusting one, ask four questions:

If the answer to any of these is no, treat the number as unverified. For what we can say about Pakistani students, see our regularly updated report on ACCA results in Pakistan 2026.

Students in Pakistan often juggle ACCA with a degree, a job or articleship-style training. They also face practical issues such as limited access to practice platforms, exam centre scheduling and the cost of repeated attempts. These are preparation factors. They are not pass-rate statistics. For costs, read our guides on ACCA fees in Pakistan and the ACCA fee structure and total cost.

Not directly. Each qualification reports results differently, has a different structure and attracts different candidates. A fair comparison looks at the whole path: exam format, cost, time, recognition and career fit, not a single percentage.

For a balanced side-by-side view, read CA vs ACCA vs CMA in Pakistan. For the regulator’s own information on chartered accountancy in Pakistan, visit ICAP.

ACCA pass rates have been fairly stable through 2026, while candidate volumes have grown. The bigger change ahead is structural. ACCA is redesigning its qualification, with new Foundations and Knowledge exams expected from mid-2027.

In September 2025, ACCA reported 98,551 entries and 112,799 exams completed. A year later, it reported 102,263 entries and 114,239 exams completed. That is roughly 3.8% more entries and 1.3% more exams, based on my calculation from those two official figures. December 2025 was even bigger. ACCA described it as the largest volume of exams since December 2021, with 137,609 exams completed.

ACCA has pointed to its computer-based exam Practice Platform and to support for Approved Learning Providers. For September 2026, ACCA highlighted extra guidance on practising questions effectively and refining exam technique. See our guide to the best ACCA practice platforms and the ACCA Study Hub.

ACCA says the redesigned qualification will be introduced from mid-2027 and adds a new Data Science Professional option at the Strategic Professional level. ACCA’s timeline says students can enter for Foundations and Knowledge exams commencing from July 2027. ACCA has also said it will recognise prior achievements and exemptions for current students.

What does this mean for pass rates? It is too early to say. New exams and new assessments will produce new data. Until then, current pass rates remain the best guide for papers you will sit before the transition. Check ACCA’s official future qualification timeline for updates. Our exemption calculator guide can also help you plan.

Use pass rates to decide when to sit a paper, how long to prepare and how to pair papers in one sitting, not whether to attempt it. Balance harder and easier papers, and give tougher ones more time.

Example (illustrative, not a real student): imagine a student sitting two Applied Skills papers in September. Pairing TX with PM spreads a higher-pass-rate paper with a lower-pass-rate one. The student then gives PM more study weeks and TX fewer. This is a planning idea. It does not guarantee a pass.

Check ACCA for current rules, as the redesign may change parts of this path.

You improve your chances through structured study, regular timed practice, mock exams and examiner feedback. Pass rates show averages. Your preparation decides your result.

Study with an ACCA Approved Learning Provider if you want structured classes, mock exams and feedback. Read our guide on the benefits of studying with an ACCA approved learning partner. Looking for a campus in the twin cities? See our guides to the best ACCA institute in Islamabad and the best ACCA institutes in Rawalpindi. Prefer to talk to someone first? Book a Seat for a counselling conversation about your plan.

The biggest mistake is treating pass rates as a verdict on your own chances. They are averages across thousands of candidates.

Warning: do not base major decisions on a single sitting. Compare several sittings and always verify with ACCA.

Pass rates do not affect your salary or your standing as an ACCA member. Employers care about completing the qualification and about your skills. Pass rates do affect your cost and timeline indirectly, because every resit adds fees and delays progress.

Each extra attempt can add exam fees and study time. Review our guides on ACCA course fees in Islamabad and the ACCA fee structure in Pakistan before you plan your sittings.

Earnings depend on role, employer, experience and location, so no pass rate predicts them. For general context, see ACCA salary in Pakistan, the ACCA scope in Pakistan and our comparison of ACCA, CMA and CA salaries in Pakistan. Salary outcomes are not guaranteed, and results vary widely.

Three observations stand out when you read ACCA pass-rate data over time.

First, most students who struggle do so because of exam technique, not because they lack intelligence. Timed practice and examiner-style answers are the usual fix.

Second, the lowest pass rates cluster in papers that combine breadth with judgement. PM, AA, APM and AAA fit that description. These papers reward students who start early and revise in layers.

Third, the pass-rate gap between the easiest and hardest papers is large. In June 2026, BT reached 89% while AAA reached 39%. Planning your sittings so the hard papers get extra time is one of the most practical decisions you can make.

If you want to turn pass-rate data into a study plan, ICT Business School supports ACCA students in Islamabad and Rawalpindi with structured preparation across Applied Knowledge, Applied Skills and Strategic Professional papers. Our approach centres on timed practice, mock exams and feedback, so students learn how to earn marks and not just cover the syllabus. Students can also explore CA, CMA, CIA, BTEC and HND pathways at the same institute and compare options with a counsellor before committing. You can meet our teaching team on the faculty page, read more about ICT Business School, and review our admission process. We do not publish unverified pass-rate or placement claims. Before enrolling with any provider, verify its ACCA Approved Learning Partner status using ACCA’s directory at ACCA Global.

What are the global ACCA pass rates in 2026?
In September 2026, ACCA’s Applied Skills pass rates ranged from 42% (PM) to 54% (TX). Strategic Professional pass rates ranged from 41% (APM) to 53% (SBL and ATX). Earlier 2026 sittings showed similar ranges. Always check ACCA’s website for the latest figures.

What is the ACCA pass mark?
The ACCA pass mark is 50% on every exam. This applies to all levels, from Applied Knowledge to Strategic Professional. The pass mark does not change between sittings.

Which ACCA paper has the highest pass rate?
BT has the highest pass rate. It reached 89% in June 2026. LW is next at 82%. Both are generally more accessible than session-based Applied Skills and Strategic Professional papers.

Which ACCA paper has the lowest pass rate?
It varies by sitting. In June 2026, AAA had the lowest rate at 39%. In September 2026, APM recorded 41% and PM recorded 42%. These papers usually sit near the bottom.

How often does ACCA publish pass rates?
ACCA publishes pass rates after each exam sitting, in March, June, September and December. BT, MA, FA and LW are on-demand exams, and their pass rates are reported for the June and December sittings.

Does ACCA publish pass rates by country?
In the published tables reviewed for this article, ACCA reports global pass rates and does not split them by country. Country-wise figures found online should be verified against ACCA’s own information before you rely on them.

Does a low pass rate mean an ACCA exam is harder?
Not necessarily. A low pass rate shows fewer candidates reached 50%. It also reflects candidate preparation and experience. Treat it as a signal to plan more study time, not as proof of difficulty.

Are ACCA pass rates for first-time and repeat candidates published separately?
ACCA’s headline tables show one pass rate per paper per sitting. They do not separate first-time and repeat candidates. Check ACCA’s current regulations for resit and attempt rules.

Can I use pass rates to choose my Strategic Professional options?
Pass rates are one input. Also consider your strengths, interests, work experience and career goals. Choose two options from AFM, APM, ATX and AAA that fit you, and give extra preparation time to lower-pass-rate papers.

Will ACCA pass rates change after the 2027 redesign?
It is too early to say. ACCA plans new Foundations and Knowledge exams from mid-2027 and a new Data Science Professional option. New assessments will generate new data, so check ACCA for updates.

ACCA global pass rates are useful, but only when you read them carefully. The pass mark is always 50%. The September 2026 figures show Applied Skills papers between 42% and 54% and Strategic Professional papers between 41% and 53%. The on-demand papers BT, MA, FA and LW sit higher.

The key recommendation is simple: use pass rates to plan, not to predict. Give the harder papers more time, balance your sittings, practise under exam conditions and check ACCA for official updates, especially with the qualification redesign approaching.

Your logical next step is to review your paper order and decide how much support you want. Explore the Course options at ICT Business School, compare them with your goals, and Book a Seat to talk to our counsellors about a study plan for your next sitting.