Pass rates announced for December 2024 ACCA exam sitting
Pass rates have been announced by ACCA (the Association of Chartered Certified Accountants) for students who sat their exams in December 2024.
113,910 entered for the December sitting, which saw 130,898 exams completed.
Alan Hatfield, executive director – content, quality and innovation, said:
“We’ve made a strong start to the new year with this robust set of results which reflects the dedication and hard work of our students.
“ACCA is focussed on supporting our students career success and provides a wealth of excellent learning support for students and tutors. I’m delighted to see continued strong engagement with our key study resources, including My Exam Performance, our Practice Platform and the ACCA Study Hub, which has now been used by over 142,000 students. Using these resources has been shown to support improved exam performance, meaning faster progress to qualification, especially when studying with an Approved Learning Provider.
“The new Student Account mobile app also continues to grow in popularity, with over 220,000 users so far this year. Students can access a wealth of information via the app, including learning support resources, and can set their individual preferences to receive content and notifications most relevant to their study plan.’
In addition, we would like to congratulate 4,734 students who have now completed all their exams and will move to affiliate status. We look forward to welcoming them to membership when they will join over 250,000 talented and committed ACCA members around the world undertaking successful careers and making a positive impact.
Exam results
The ACCA Qualification rigorously tests the skills, abilities and competencies that a modern accountant needs, with a firm grounding in ethics and professionalism. It prepares students for a rewarding career as a qualified and ethical finance professional.
Results below also include those delivered via ACCA’s on-demand offering for Foundation Diplomas, Applied Knowledge and Law exams. These accounted for a further 41,436 exams, of which 2,472 were made possible through remote invigilation.
| ACCA Qualification | Pass rate (%) |
| Applied Knowledge | |
| BT – Business & Technology | 87% |
| FA – Financial Accounting | 69% |
| MA – Management Accounting | 67% |
| Applied Skills | |
| LW – Corporate and Business Law | 81% |
| TX – Taxation | 54% |
| FR – Financial Reporting | 50% |
| PM – Performance Management | 41% |
| FM – Financial Management | 51% |
| AA – Audit and Assurance | 44% |
| Strategic Professional – Essentials | |
| SBL – Strategic Business Leader | 51% |
| SBR – Strategic Business Reporting | 51% |
| Strategic Professional – Options | |
| AAA – Advanced Audit and Assurance | 39% |
| AFM – Advanced Financial Management | 45% |
| APM – Advanced Performance Management | 38% |
| ATX – Advanced Taxation | 47% |
| FOUNDATION LEVEL QUALIFICATIONS | Pass rate (%) |
| ACCA Diploma in Financial and Management Accounting (Level 2 RQF) | |
| FA1 – Recording Financial transactions | 82% |
| MA1 – Management Information | 80% |
| ACCA Diploma in Financial and Management Accounting (Level 3 RQF) | |
| FA2 – Maintaining Financial Records | 71% |
| MA2 – Managing Costs and Finance | 62% |
| ACCA Diploma in Accounting and Business (Level 4 RQF) | |
| FBT – Business & Technology | 80% |
| FFA – Financial Accounting | 69% |
| FMA – Management Accounting | 64% |
| Foundation Specialist Certificates (RQF Level 4) | |
| FAU Foundations in Audit | 39% |
| FTX Foundations in Taxation | 56% |
| FFM Foundations in Financial Management | 49% |
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