ACCA Pass Rates
ACCA publishes pass rates for every paper after every sitting. The table below comes directly from ACCA's own published statistics rather than a third-party estimate. The exact figures turn up repeated inconsistently all over the place online, so we've linked our source at the bottom of this page.
- The pass mark is 50% on every ACCA paper and it never moves. The pass rate is the percentage of candidates who hit it in a given sitting.
- BT, MA, FA and LW are on-demand, so ACCA only reports their pass rate at the June and December sittings
- PM, TX, FR, AA and FM are reported every sitting: March, June, September and December
- A low pass rate is a signal about the paper's demands, not a moved goalpost
Most recent full sitting: June 2026
| Paper | Pass rate | |
|---|---|---|
| BT: Business and Technology | 89% | Practice→ |
| FA: Financial Accounting | 71% | Practice→ |
| MA: Management Accounting | 65% | Practice→ |
| LW: Corporate and Business Law | 82% | Practice→ |
| TX: Taxation | 55% | Practice→ |
| FR: Financial Reporting | 52% | Practice→ |
| FM: Financial Management | 48% | Practice→ |
| AA: Audit and Assurance | 47% | Practice→ |
| PM: Performance Management | 41% | Practice→ |
119,662 students entered the June 2026 sitting and 136,544 exams were completed, with a further 39,072 taken through ACCA's on-demand route. 4,690 students finished their final exam and moved to affiliate status.
How that compares to recent sittings
March 2026 (session-based papers only, since BT, MA, FA and LW are not reported at this sitting): PM 45%, TX 53%, FR 50%, AA 43%, FM 50%.
December 2025 (the previous full sitting): BT 87%, FA 68%, MA 64%, LW 82%, TX 55%, FR 51%, FM 48%, AA 46%, PM 40%.
Two things stand out across the three sittings. PM is consistently the hardest Applied Skills paper, and it has been at every recent sitting. And the movements between sittings are small, mostly one or two percentage points, so a paper's reputation is a better guide than any single session's number.
What the numbers actually mean
Applied Knowledge really is more accessible
BT, MA and FA sit well above the Applied Skills papers, and have done consistently for years. That isn't a soft standard. These papers test whether you understand the fundamentals, not how well you apply them under exam pressure. A weak Applied Knowledge result is usually worth investigating before moving on, since gaps here tend to resurface at Applied Skills.
PM and AA are the hardest Applied Skills papers, and have been for years
Looking back through ACCA's own historical table, PM has rarely cleared 45% in any sitting since 2019, and AA has sat in a similar band. That isn't a one-off dip. It's a structural pattern, tied to how much these two papers demand in scenario interpretation and professional judgement rather than straightforward calculation or recall.
TX and LW are comparatively kind, but not soft
TX has held in the low-to-mid 50s for several years, and LW sits consistently in the 80s. Both are more approachable than PM or AA, though TX still demands real technical accuracy given how numerically precise its questions are.
A single sitting's number isn't destiny
Pass rates move a few points between sittings depending on cohort strength and question mix. A 40% sitting doesn't mean the exam suddenly got harder, and a 50% sitting the following session doesn't mean it got easier. Prepare to the paper's demands, not to whichever number happened to be published last.
The best way to close the gap between a tough pass rate and your own result is targeted practice. Every ACCA paper on GoQualified has 150 free questions with full worked explanations, including PM and AA. Free, no login.
June 2026 figures are taken directly from ACCA's own results announcement (accaglobal.com news, published 13 July 2026); earlier sittings from ACCA's official pass-rate pages. Checked 29 July 2026. Worth knowing if you compare elsewhere: several third-party sites published June 2026 figures that do not match ACCA's own table, including one quoting PM at 39% when ACCA states 41%. ACCA publishes updated figures after every sitting, so always confirm the current numbers at accaglobal.com before relying on them. GoQualified is not affiliated with ACCA.