ACCA’s published table reports results by paper and exam sitting, not by candidate country or Indian state. If you are sitting in India, use the official paper-and-sitting figures below as the published reference; do not interpret them as an India-only or state-specific rate.
Data checked: 1 October 2026. The latest published sitting shown in ACCA’s table is June 2026. Primary sources: ACCA June 2026 exam results, ACCA pass rates by paper and sitting, and ACCA’s pass-mark FAQ
Latest ACCA pass percentage by paper: June 2026
ACCA publishes pass rates separately for each paper. The June 2026 figures below cover the 15 paper codes in ACCA’s main qualification tables. At Strategic Professional, students take SBL and SBR, then choose two of the four optional papers; they do not take all 15 papers. For a level-by-level paper list, see our ACCA course subjects guide. For the exam structure and sitting formats, read the ACCA exam pattern guide.
Level | Paper | Paper name | June 2026 pass rate |
Applied Knowledge | BT | Business and Technology | 89% |
Applied Knowledge | MA | Management Accounting | 65% |
Applied Knowledge | FA | Financial Accounting | 71% |
Applied Skills | LW | Corporate and Business Law | 82% |
Applied Skills | PM | Performance Management | 41% |
Applied Skills | TX | Taxation | 55% |
Applied Skills | FR | Financial Reporting | 52% |
Applied Skills | AA | Audit and Assurance | 47% |
Applied Skills | FM | Financial Management | 48% |
Strategic Professional | SBL | Strategic Business Leader | 51% |
Strategic Professional | SBR | Strategic Business Reporting | 47% |
Strategic Professional | AFM | Advanced Financial Management | 47% |
Strategic Professional | APM | Advanced Performance Management | 42% |
Strategic Professional | ATX | Advanced Taxation | 47% |
Strategic Professional | AAA | Advanced Audit and Assurance | 39% |
In this sitting, BT had the highest rate among these paper codes at 89%, and AAA had the lowest at 39%. PM recorded 41% and APM 42%. These results describe June 2026 only; they do not establish a permanent easiest-to-hardest order.
How ACCA pass rates changed across recent sittings
Rates can change between sittings. Comparing the same paper over several sessions gives more context than using one result as a permanent difficulty label. BT, MA, FA and LW are available as on-demand exams; ACCA's published table lists their rates for June and December, with N/A for March and September. “N/A” follows ACCA’s table where it does not list a rate for that paper and sitting; it does not mean a 0% pass rate.
Applied Knowledge
Exam sitting | BT | MA | FA |
June 2026 | 89% | 65% | 71% |
December 2025 | 87% | 64% | 68% |
June 2025 | 88% | 64% | 68% |
Applied Skills
Exam sitting
| LW | PM | TX | FR | AA | FM |
June 2026 | 82% | 41% | 55% | 52% | 47% | 48% |
March 2026 | N/A | 45% | 53% | 50% | 43% | 50% |
December 2025 | 82% | 40% | 55% | 51% | 46% | 48% |
September 2025 | N/A | 43% | 55% | 48% | 46% | 46% |
June 2025 | 81% | 43% | 54% | 50% | 44% | 48% |
Strategic Professional
Exam sitting | SBL | SBR | AFM | APM | ATX | AAA |
|---|
June 2026 | 51% | 47% | 47% | 42% | 47% | 39% |
March 2026 | 52% | 50% | 44% | 40% | 50% | 42% |
December 2025 | 50% | 48% | 45% | 41% | 50% | 38% |
September 2025 | 51% | 48% | 44% | 40% | 53% | 40% |
June 2025 | 51% | 49% | 46% | 40% | 49% | 40% |
Check ACCA’s official pass-rate page before relying on a historical figure. ACCA may add a newer sitting after this article is updated.
What is the difference between the ACCA pass mark and pass rate?
The pass mark is the score required to pass an exam. ACCA states that the pass mark is 50% for all exams.
The pass rate is the percentage of candidates who passed a particular paper in a particular sitting. For example, the June 2026 PM pass rate was 41%, even though the pass mark remained 50%.
A pass rate is not a personal pass probability. A student’s result depends on their own preparation and performance; the published rate describes the result for that paper and sitting.
Which ACCA paper had the highest and lowest pass rates in June 2026?
Among the main ACCA Qualification papers in the June 2026 results, BT had the highest pass rate at 89%, and AAA had the lowest at 39%. PM was 41% and APM was 42%.
A lower rate means a smaller share of candidates passed that paper in that sitting. It does not, by itself, prove that the paper is always harder or predict how a particular student will perform. Compare several sittings and consider the paper’s syllabus and assessment format before drawing conclusions about difficulty. For the AAA syllabus and exam format, see our ACCA Audit and Assurance guide.
Why are ACCA pass rates so low?
Some ACCA paper rates are below 50% in a particular sitting. In June 2026, AAA was 39%, PM was 41%, and APM was 42%; BT was 89%. The official table reports candidate outcomes, but the rate alone does not establish why a paper’s result was lower or predict an individual candidate’s result. A low pass rate does not mean the pass mark changed: ACCA’s pass mark remains 50%.
Use the relevant paper’s syllabus, study guide and exam guidance to understand its requirements. Compare the same paper across more than one sitting before drawing conclusions about a trend.
Is ACCA very tough?
There is no single answer that applies to every student or paper. The June 2026 data ranged from 39% for AAA to 89% for BT, but those are group results for one sitting. A student should also consider prior knowledge, time available, familiarity with the syllabus and the paper’s assessment style.
Is CA tougher than ACCA?
Pass percentages alone cannot settle whether CA or ACCA is tougher. The qualifications have different structures, papers, candidate groups and exam schedules, so comparing one ACCA paper rate with one CA group rate is not a like-for-like measure. See the ACCA vs CA comparison for the broader qualification comparison.
If you are considering guided preparation, explore the IIM SKILLS ACCA coaching course for its program structure and learning support.
Frequently asked questions
What is the pass rate for ACCA?
ACCA does not report one rate that applies to every paper. It publishes pass rates by paper and sitting. In June 2026, rates across the main qualification’s paper codes ranged from 39% to 89%.
Is 50 a pass in ACCA?
Yes. ACCA states that the pass mark is 50% for all exams.
Does ACCA publish pass rates for every paper in every sitting?
The official table does not show a rate for every paper in every session. Use the session-specific values and N/A labels in ACCA’s table; do not treat N/A as 0%.
Is there an ACCA pass percentage in Kerala?
ACCA’s published qualification table does not break pass rates down by Indian state, so it does not provide an official Kerala-only pass percentage. Use the rate for the relevant paper and sitting as the available published reference.
Does a low ACCA pass rate mean I will fail?
No. A pass rate describes the result for a group of candidates in a particular paper and sitting. It is not an individual prediction.
Why are ACCA pass rates so low?
Rates differ by paper and sitting. For June 2026, AAA was 39%, while BT was 89%. ACCA’s published figures show the results, but do not by themselves explain the reasons for a lower rate.
When are ACCA pass rates updated?
ACCA publishes results for exam sittings as they become available. BT, MA, FA and LW are on-demand papers, and ACCA's published pass-rate table lists their rates for June and December; the other session-based papers may have rates for March, June, September and December. Check the official table for the latest published sitting and confirm the session beside each percentage.
Can I calculate an overall ACCA pass percentage by averaging paper rates?
A simple average would combine different papers and candidate groups and would not represent an official qualification-wide rate. Use the published rate for the paper and sitting you want to understand.
Conclusion
ACCA pass percentages vary by paper and exam sitting; they are not one overall success rate or a prediction of an individual student’s result. In the latest published results for June 2026, rates ranged from 39% for AAA to 89% for BT, while the pass mark remained 50%. Check ACCA’s official pass-rate table for the latest figures. For help understanding the papers, see our ACCA subjects guide or explore the IIM SKILLS ACCA course.
