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December 2021 pass rates for ACCA exam sitting announced


Pass rates have been announced to ACCA (the Association of Chartered Certified Accountants) students who sat their exams in December 2021.


119,688 entered for the December sitting, which saw 145,692 exams completed. A total of 4,288 students completed their final exams to become ACCA Affiliates. In the face of the continued pandemic, ACCA also offered remotely invigilated exams to 9,809 students across numerous jurisdictions.

Commenting on the results, Alan Hatfield, executive director – content, quality and innovation said: ‘These are a solid set of results to round off the 2021 exam sessions. Last year, and as the pandemic continued, we issued over 476,600 results in total. And over this time, our students have shown immense resilience and determination to continue with their journey to become ACCA members.

‘We encourage students to make use of the extensive range of ACCA learning support, which includes detailed examiners’ reports, as well as expert tutor webinars, videos and podcasts that highlight important exam techniques and tips for success. We also continue to urge our students to use the ACCA exam Practice Platform, a free resource allowing them to practise questions and attempt mock exams with software that simulates the real exam platform. Accompanying the platform are guides to self-marking and debrief resources, to help students and tutors better understand performance. Pass rates remain up to 20% better for students who use the platform.

‘Our advice after exam results days is to reflect on next steps and our website has advice on this, alongside other resources such as our online Career Navigator which guides a route to get new skills, explore career destinations and opportunities and grow talent.’

 

The ACCA Qualification rigorously tests the skills, abilities and competencies that a modern-day 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 43,907 exams, of which over 2,625 were made possible through remote invigilation.

 

For any student-related enquiry, please email ACCA Connect at info@accaglobal.com.

Visit www.accaglobal.com for more information and resources in the Covid-19 hub.

 

ACCA Qualification

Pass rate (%)

Applied Knowledge

BT - Business & Technology

84

FA - Financial Accounting

71

MA - Management Accounting

65

Applied Skills

LW - Corporate and Business Law

83

TX – Taxation

49

FR - Financial Reporting

50

PM - Performance Management

43

FM - Financial Management

50

AA - Audit and Assurance

38

Strategic Professional - Essentials

 

SBL - Strategic Business Leader

51

SBR - Strategic Business Reporting

48

Strategic Professional – Options

AAA - Advanced Audit and Assurance

34

AFM - Advanced Financial Management

41

APM - Advanced Performance Management

32

ATX - Advanced Taxation

37

FOUNDATION LEVEL QUALIFICATIONS

Pass rate (%)

ACCA Diploma in Financial and Management Accounting (Level 2 RQF)

FA1 - Recording Financial transactions

80

MA1 - Management Information

83

ACCA Diploma in Financial and Management Accounting (Level 3 RQF)

FA2 - Maintaining Financial Records

77

MA2 - Managing Costs and Finance

70

ACCA Diploma in Accounting and Business (Level 4 RQF)

 

FBT – Business & Technology

77

FFA - Financial Accounting

69

FMA - Management Accounting

71

Foundation Specialist Certificates (RQF Level 4)

 

FAU Foundations in Audit

39

FTX Foundations in Taxation

52

FFM Foundations in Financial Management 

42

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