ACCA FR Pass Rate
FR sits in the middle of the Applied Skills group and is notably steady between sittings.
ACCA FR (Financial Reporting) · June 2026 sitting, the most recent reported
FR pass rate by sitting
| Sitting | FR pass rate |
|---|---|
| June 2026 | 52% |
| March 2026 | 50% |
| December 2025 | 51% |
Previously F7. If you arrived here searching for the F7 pass rate, this is the right paper. ACCA renamed its exams in 2018 and F7 Financial Reporting became FR.
ACCA reports pass rates for session-based papers at all four sittings, so FR has a figure for March, June, September and December each year.
Why FR's pass rate looks like this
FR has moved by only two percentage points across the last three reported sittings, which is a narrow band. It suggests a paper where the demands are consistent and the outcome depends mostly on preparation rather than on which questions came up.
The recurring difficulty is consolidation under time pressure, and the standards that require judgement rather than a formula, particularly leases and revenue. Candidates tend to be comfortable with the mechanics and less comfortable explaining why a treatment applies.
FR is a session-based exam, so ACCA reports its pass rate at all four sittings.
How FR compares
FR runs about 11 points above PM and 3 below TX. It is a reasonable barometer for readiness at Strategic Professional, since SBR builds directly on it.
For the full table across all nine ACCA papers, see the ACCA pass rates page.
The pass rate describes the cohort, not you. FR has 150 free practice questions on GoQualified with worked explanations for every answer and a timed mock exam mode. Start FR 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: FR formula sheet and common FR mistakes. GoQualified is not affiliated with ACCA.