ACCA, the Association of Chartered Certified Accountants, has announced the results and pass rates for the Sep'26 exam session. 102,263 entered for the Sep sitting, which saw 114,239 exams completed. A total of 4,042 students completed their final exams to become ACCA Affiliates.
The ACCA Qualification stands firm on its foundation of ethics and professionalism, evaluating the essential knowledge, skills, and capabilities required of modern accountants. Below are the ACCA's pass rates for the Sep'26 exam attempt.
| ACCA Qualification | Pass Rate (%) |
|---|---|
| Applied Knowledge | |
| BT - Business & Technology | 89% |
| FA - Financial Accounting | 71% |
| MA - Management Accounting | 65% |
| Applied Skills | |
| LW - Corporate and Business Law | 82% |
| TX - Taxation | 54% |
| FR - Financial Reporting | 49% |
| PM - Performance Management | 42% |
| FM - Financial Management | 47% |
| AA - Audit and Assurance | 45% |
| Strategic Professional – Essential | |
| SBL - Strategic Business Leader | 53% |
| SBR - Strategic Business Reporting | 50% |
| Strategic Professional – Options | |
| AAA - Advanced Audit and Assurance | 42% |
| AFM - Advanced Financial Management | 47% |
| APM - Advanced Performance Management | 41% |
| ATX - Advanced Taxation | 53% |