What is the ACCA Pass Percentage in India?
ACCA follows a global evaluation system. There is no separate ACCA pass percentage in India by ACCA.
The ACCA pass percentage is your global average. Indian students are evaluated in the same way as students from other countries. There is no special cut off or percentage that is applicable to Indian students only.
So, why is ACCA this popular in India? The reasons are manifold.
For more information, check out the complete ACCA course details.
What is the ACCA Pass Mark?
The ACCA pass percentage for every paper is: 50%
It's important not to confuse this with the ACCA pass rate. The pass mark (50%) is the fixed score a student must achieve to clear a paper — it never changes. The pass rate, on the other hand, is the percentage of students who actually achieve that 50% in a given session — and this number changes every quarter based on paper difficulty and student performance. For example, in December 2025, the pass mark for AAA was still 50%, but only 38% of students who sat the exam managed to reach it — that 38% is the pass rate.
Students do not need to worry about the following:
Aggregate marks
Overall percentages
Rank-based performance
Each paper is evaluated independently. In simple words, it means the following:
Passing one paper secures that paper permanently
Failed papers can be reattempted
Students retain previously cleared papers
This way, you have greater flexibility and reduced academic pressure.
Check out how you may qualify for ACCA exemptions that can fast-track your journey.
What are the recent trends in the ACCA Pass Percentage?
Recent exams have shown that ACCA pass percentage varies significantly across the 13 papers. The table below shows official ACCA Global data from the two most recent sittings — December 2025 and March 2026.
ACCA Pass percentage by Paper
(Applied Knowledge & Applied Skills)
ACCA Pass percentage by Paper
(Strategic Professional)
Source: ACCA Global official exam statistics, December 2025 and March 2026 sittings. Pass percentages are approximate and vary session to session.
Also, you might want to check out the prospects of B.Com with ACCA
Bar chart of acca pass percentage
Color Guide:
Darker blue = Low pass rate (38–45%) analytically demanding papers requiring deep preparation.
Medium blue = Moderate pass rate (46–55%) — balanced theory and application.
Light blue = High pass rate (56–87%) — foundational papers with straightforward concepts.
Some related data based on individual papers are as follows:
Applied Knowledge papers have the highest pass percentages
Applied Skills papers have a pass percentage of moderately
Strategic Professional papers generally have lower pass percentages
The average global ACCA pass percentage is 50%, irrespective of the papers.
The ACCA Course offered by IIM SKILLS covers all concepts in-depth.
Which ACCA papers have the highest pass rates?
The Applied Knowledge and LW papers consistently record the highest pass rates, ranging from 64% to 87%.
Business and Technology (BT) — 87%
This is consistently the highest-scoring paper in the qualification. It covers business environments, management, ethics, and organisational structure.
Corporate and Business Law (LW) — 82%
Also consistently high — the paper is memory-based (company and contract law sections), which suits students comfortable with structured revision.
Financial Accounting (FA) — 68%
Covers core accounting fundamentals most commerce students have already studied, which keeps this pass rate comfortably above average.
Management Accounting (MA) — 64%
The lowest of the Applied Knowledge group, but still well above the Applied Skills and Strategic Professional averages.
You may also be interested in learning more about ACCA vs CPA.
Which ACCA Papers have the Lowest Pass Rates?
Strategic Professional optional papers and Performance Management consistently record the lowest pass rates in the qualification.
Advanced Audit and Assurance (AAA) — 38% (Dec 2025), 42% (March 2026)
Historically the hardest paper in the qualification. Its March 2026 result of 42% was the paper's highest pass rate in roughly 15 years, though it remains the toughest overall. It demands strong auditing concepts, case-study interpretation, and detailed written answers under a four-hour time limit.
Advanced Performance Management (APM) — 41% (Dec 2025), 40% (March 2026)
Now typically the lowest-scoring paper alongside AAA. It tests numerical analysis and interpretation under significant time pressure.
Performance Management (PM) — 40% (Dec 2025), 45% (March 2026)
The hardest paper at the Applied Skills level — students often underestimate the shift from calculation to interpretation-based questions.
Advanced Financial Management (AFM) — 45% (Dec 2025), 44% (March 2026)
Covers advanced derivatives, currency risk, and valuation — the syllabus breadth means no topic can be safely skipped.
ACCA pass rates have remained broadly stable over recent years, with some notable movement at the Strategic Professional level:
AAA's climb from the low-30s to 38–42% over five years shows the paper has become slightly more passable, though it remains the toughest in the qualification.
Read more about ACCA books to choose the best one for your preparation
If you are curious about ACCA vs CA and which one offers more career avenues, check out this article.
Why ACCA Is Considered Difficult?
Many students assume ACCA is difficult only because of the varied topics in the syllabus.
Some of the reasons why ACCA can be difficult are as follows:
Wide syllabus coverage
Time pressure during exams
Application-based questions
Professional judgment has to be there acutely
Balancing studies with work or college can be challenging
You have to understand concepts but also work on presentation and time management skills. Ignoring these will be detrimental to your exam outcome. ACCA course subjects are intensive and require diligence to ace the exams.
Do ACCA Pass Percentages Matter?
Yes, ACCA pass percentage is one of the most common points of panic among students when they see lower rates for certain papers. However, lower pass percentages do not necessarily mean the qualification is impossible to clear. A low ACCA pass percentage should not discourage students. It simply means better preparation and consistent practice are necessary. Curious about the ACCA salary in India? Check out our detailed guide.
Some tips to overcome these challenges are as follows:
Solving mock tests
Practicing past papers
Improving time management
Understanding examiner expectations
Focus on Conceptual Understanding
Practice Past Papers Rigorously
Avoid Attempting Too Many Papers Together
Trying too many papers in one session often reduces performance quality.
You have to balance technical and theory papers strategically.
Also, for all of you wondering here, is a detailed analysis of ACCA Success rates.
What are the ACCA Career Opportunities Despite Pass Rates?
Even though some ACCA papers have lower pass percentages, the qualification remains highly regarded on a global level.
ACCA professionals are recruited by companies such as:
Career opportunities are as follows: to clear your ACCA exams.
Auditor
Financial Analyst
Tax Consultant
Risk Analyst
Finance Manager
Internal Auditor
The global recognition of ACCA is a great incentive and makes for successful international finance careers.
Check out the top ACCA Coaching Classes to clear your ACCA exams.
FAQs
1. What is the passing mark for an ACCA exam?
The ACCA pass percentage is 50% for every paper irrespective of which paper you are sitting for. It is also the same for students all across the globe.
2. Which ACCA papers have the highest and lowest pass rates?
Papers like Business and Technology, Corporate and Business Law have the highest pass rates. Papers such as Advanced ACCA Audit and Assurance, Advanced Performance Management, and Performance Management generally have the lowest pass rates among these papers.
3. Do ACCA pass percentages change every session?
Yes. ACCA pass percentages change every exam session. The reasons are as follows:
Student performance
Paper difficulty
Exam trends
Evaluation standards
The pass rates are officially updated after every quarterly session as per ACCA Global.
4. Are low ACCA pass percentages considered a red flag?
No. Low pass percentage simply means that the paper is academically demanding and requires stronger preparation. Challenging papers often increase the credibility of the ACCA qualification. It is not of low value or anything of that sort.
5. Why do the pass rates vary so much across different ACCA papers?
Different papers test different skillsets. Foundation papers focus on basic concepts, while professional papers test strategic thinking, professional judgment, analytical ability, and case-study application.
6. What is the ACCA pass rate for AAA?
AAA (Advanced Audit and Assurance) recorded a 38% pass rate in December 2025 and 42% in March 2026 — its highest in roughly 15 years, though it remains the toughest paper in the qualification.
7. What is the ACCA pass rate for December 2025?
The December 2025 sitting saw pass rates ranging from 87% (BT) to 38% (AAA), with most Applied Skills and Strategic Professional papers falling between 40% and 55%.
If you have you wondered about ACCA vs CMA, this article gives you a detailed explanation.
Summing It Up
Understanding the ACCA pass percentage helps you prepare with realistic expectations. You understand which papers need more attention, and which papers are easier to pass. When you embark on your journey on ACCA be clear of your goals and mission. If you are from a commerce background, it becomes slightly easier to pass some of the papers since the topics are covered in your graduation subjects.
Even then, you need a sagacious planning to make the most out of your ACCA journey. Make sure your invested time, money, and effort do not go to waste, and you are successful in your endeavor. Let us know what you think of the pass percentage of ACCA and whether it is worth the stress and preparations.
Here you can check out the comprehensive list of ACCA Exam Dates.
If you’re someone who wants to upgrade their skills in 2026, then IIM SKILLS is here to provide the Best Online Courses in India.
The ACCA pass percentage refers to the number of students who successfully pass a particular ACCA paper in a specific exam session.
