ACCA Pass Rates – Which Exams Are the Hardest & Easiest?
Understanding ACCA pass rates is crucial for students aiming to pass efficiently and strategically. Analyzing pass rates from December 2024 and comparing past trends helps candidates make informed decisions about their study plans and exam choices.
In this guide, we’ll cover:
✅ Latest ACCA pass rates (Dec 2024 vs. Sep 2024)
✅ Which exams have improved or declined?
✅ The hardest & easiest ACCA exams
✅ Strategies to improve your pass rate
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ACCA Pass Rates December 2024 – Latest Data & Insights
Applied Knowledge Exams (Beginner Level)
| Exam |
Pass Rate (%) - Dec 2024 |
Pass Rate (%) - Sep 2024 |
Change |
| Business & Technology (BT) |
87% |
88% |
📉 -1% |
| Management Accounting (MA) |
67% |
66% |
📈 +1% |
| Financial Accounting (FA) |
69% |
70% |
📉 -1% |
✅ Trend:
📉 BT and FA saw slight declines, but still remain high-scoring papers.
📈 MA improved slightly, indicating better exam strategies.
💡 Tip: Applied Knowledge exams are mostly theory-based, so focus on understanding concepts rather than rote learning.
FA – Financial Accounting: Read our top tips on how to pass the FA Exams
🔹 Applied Skills Exams (Intermediate Level)
| Exam |
Pass Rate (%) - Dec 2024 |
Pass Rate (%) - Sep 2024 |
Change |
| Corporate & Business Law (LW) |
81% |
82% |
📉 -1% |
| Performance Management (PM) |
41% |
42% |
📉 -1% |
| Taxation (TX) |
54% |
53% |
📈 +1% |
| Financial Reporting (FR) |
50% |
50% |
🔄 No Change |
| Audit & Assurance (AA) |
44% |
47% |
📉 -3% |
| Financial Management (FM) |
51% |
52% |
📉 -1% |
✅ Trend:
📉 AA had the biggest drop (-3%), suggesting increased exam difficulty.
📈 TX improved slightly (+1%), showing better performance in tax calculations.
🔄 FR remained stable, meaning no significant changes in difficulty.
💡 Tip: Exams like AA and PM require strong application skills, so practice case-based questions to improve your score.
AA – Audit and Assurance: Read our top tips on how to pass the AA Exams
🔹 Strategic Professional – Essentials (Advanced Level)
| Exam |
Pass Rate (%) - Dec 2024 |
Pass Rate (%) - Sep 2024 |
Change |
| Strategic Business Leader (SBL) |
51% |
53% |
📉 -2% |
| Strategic Business Reporting (SBR) |
51% |
52% |
📉 -1% |
✅ Trend:
📉 Both SBL and SBR saw a small decline (-2% and -1%), indicating students are struggling more with case studies.
💡 Tip: These papers are highly analytical, so use mock exams and BPP practice kits to refine your answering style.
🔹 Strategic Professional – Options (Most Challenging Level)
| Exam |
Pass Rate (%) - Dec 2024 |
Pass Rate (%) - Sep 2024 |
Change |
| Advanced Financial Management (AFM) |
45% |
44% |
📈 +1% |
| Advanced Performance Management (APM) |
38% |
39% |
📉 -1% |
| Advanced Taxation (ATX) |
47% |
49% |
📉 -2% |
| Advanced Audit & Assurance (AAA) |
39% |
38% |
📈 +1% |
✅ Trend:
📈 AFM and AAA saw slight improvements (+1%), suggesting better student preparation.
📉 ATX dropped (-2%), possibly due to complex tax law changes.
📉 APM remains one of the hardest ACCA papers, with a below 40% pass rate.
💡 Tip: Time management and exam technique are key to passing these high-difficulty papers.
AAA – Read our top tips on how to pass the AAA Exams.
📌 ACCA Pass Rate Trends: 2021-2024
To understand long-term patterns, let's compare pass rates over the last four years.
🔹 Applied Skills Exam Trends (2021-2024)
| Exam |
2021-2022 Avg. |
2022-2023 Avg. |
2023-2024 Avg. |
Trend |
| PM |
40% |
42% |
41% |
📉 Slightly declining |
| TX |
51% |
54% |
54% |
📈 Stable |
| FR |
50% |
49% |
50% |
🔄 Stable |
| AA |
40% |
43% |
44% |
📈 Gradual increase |
| FM |
50% |
50% |
51% |
📈 Slight increase |
📌 Observations:
✅ FM and TX remain the most stable papers over the years.
❌ PM continues to struggle, with no significant improvement in pass rates.
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🔹 Strategic Professional Exam Trends (2021-2024)
| Exam |
2021-2022 Avg. |
2022-2023 Avg. |
2023-2024 Avg. |
Trend |
| SBL |
50% |
50% |
51% |
🔄 Consistent |
| SBR |
48% |
50% |
51% |
📈 Gradual increase |
| AFM |
41% |
45% |
45% |
📈 Slight increase |
| APM |
32% |
34% |
38% |
📈 Gradual improvement |
| ATX |
39% |
44% |
47% |
📈 Positive trend |
| AAA |
33% |
34% |
39% |
📈 Showing improvement |
📌 Observations:
✅ APM and AAA, while still difficult, show some improvement over time.
✅ SBL and SBR are among the most stable Strategic Professional exams.
❌ AFM and ATX have fluctuated but improved in the last two years.
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Which ACCA Exams Are the Hardest & Easiest?
📌 Easiest ACCA Papers (Highest Pass Rates)
✅ Business & Technology (BT) – 87%
✅ Corporate & Business Law (LW) – 81%
✅ Management Accounting (MA) – 67%
📌 Why?
These papers are mostly theoretical and do not involve complex calculations or application-based case studies.
📌 Hardest ACCA Papers (Lowest Pass Rates)
❌ Advanced Performance Management (APM) – 38%
❌ Advanced Audit & Assurance (AAA) – 39%
❌ Performance Management (PM) – 41%
📌 Why?
These papers require critical analysis, professional judgment, and strategic thinking, making them more difficult.
How to Improve Your ACCA Exam Pass Rate?
📌 Use ACCA-Approved Study Materials
✅ BPP & Kaplan Books – Essential for concept clarity.
✅ Practice Kits & CBE Practice Platform – Improve exam technique.
📌 Enroll in Online Coaching & Mock Tests
✅ BPP Online Lectures – Over 90% pass rate in APM & AAA.
✅ Eduyush ACCA Training – Personalized study plans & expert guidance.
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📌 Time Management & Exam Strategy
⏳ Time-bound mocks – Simulate real exam conditions.
📝 Structured answers – Essential for case study papers.
Conclusion: Are ACCA Pass Rates Improving?
📌 The December 2024 pass rates indicate stability, with some improvement in difficult exams.
📌 Strategic Professional exams like APM & AAA remain tough, requiring a focused approach.
📌 Investing in the right study materials & coaching is crucial for passing on the first attempt.