ACCA FA Pass Rate
FA sits comfortably in the Applied Knowledge band, between BT and MA.
ACCA FA (Financial Accounting) · June 2026 sitting, the most recent reported
FA pass rate by sitting
| Sitting | FA pass rate |
|---|---|
| June 2026 | 71% |
| December 2025 | 68% |
Previously F3. If you arrived here searching for the F3 pass rate, this is the right paper. ACCA renamed its exams in 2018 and F3 Financial Accounting became FA. Plenty of older study material still uses the F3 code.
ACCA reports pass rates for on-demand papers at the June and December sittings only, so there is no separate March 2026 figure for FA.
Why FA's pass rate looks like this
FA tests double entry, the preparation of basic financial statements, and the mechanics of consolidation at an introductory level. Its pass rate has been stable in the high 60s to low 70s for several years.
The candidates who struggle usually do so on the same two areas: control accounts and suspense accounts, where a single misposting cascades, and basic consolidation, where the method is unfamiliar rather than difficult. Both reward drilling rather than reading.
FA is an on-demand computer-based exam, so ACCA reports its pass rate at the June and December sittings only.
How FA compares
FA runs about 6 points above MA and 18 below BT. It is a good barometer: a comfortable FA pass usually means the technical foundations are in place for FR later on.
For the full table across all nine ACCA papers, see the ACCA pass rates page.
The pass rate describes the cohort, not you. FA has 150 free practice questions on GoQualified with worked explanations for every answer and a timed mock exam mode. Start FA practice →
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 28 August 2026. ACCA publishes updated figures after every sitting, so always confirm the current numbers at accaglobal.com before relying on them. Also for this paper: FA formula sheet and common FA mistakes. GoQualified is not affiliated with ACCA.