ACCA pass rates December 2011 Exams

ACCA Pass rates have now been announced for December 2011 exams. Candidates around the world took more than 363,000 papers, with 6,313 students successfully completing their final ACCA exams.

See also: ACCA Global pass rates vs OpenTuition December 2011

We have also the results of Instant Polls – December 2011 Exam results, and we have looked at OpenTuition and ACCA pass rates over the years here >>

December 2011 session ACCA Qualification pass rates:

Paper F1, Accountant in Business, 63%*
Paper F2, Management Accounting, 53%*
Paper F3, Financial Accounting, 54%*
Paper F4, Corporate and Business Law, 49%
Paper F5, Performance Management, 38%
Paper F6, Taxation, 48%
Paper F7, Financial Reporting, 56%
Paper F8, Audit and Assurance, 36%
Paper F9, Financial Management, 38%
Paper P1, Governance, Risk and Ethics, 51%
Paper P2, Corporate Reporting, 48%
Paper P3, Business Analysis, 51%
Paper P4, Advanced Financial Management, 34%
Paper P5, Advanced Performance Management, 29%
Paper P6, Advanced Taxation, 39%
Paper P7, Advanced Audit and Assurance, 31%

December 2011 session FIA pass rates

Introductory Certificate in Financial and Management Accounting
Paper FA1, Recording Financial Transactions, 69%*
Paper MA1 Management Information, 65%*
Intermediate Certificate in Financial and Management Accounting
Paper FA2, Maintaining Financial Records, 62%*
Paper MA2, Managing Costs and Finance, 57%*
Diploma in Accounting and Business
Paper FAB, Accountant in Business, 46%
Paper FMA, Management Accounting, 41%
Paper FFA, Financial Accounting, 42%
Foundation Specialist papers
Paper FAU, Foundations in Audit, 53%
Paper FTX, Foundations in Taxation, 70%
Paper FFM, Foundations in Financial Management, 40%

* Combined pass rates for paper-based and computer-based exams.

Clare Minchington, ACCA executive director – learning, said:

‘We congratulate those who have succeeded in their exams – and we are delighted to see that more than 6,000 have completed their examinations, having been able to demonstrate the financial knowledge and professional skills which are needed by organisations in challenging economic conditions. We look forward to welcoming them to ACCA membership on completion of their practical experience requirement.



  1. avatar says

    I am a foreign student in UK, I have 3 papers left, I don’ see any use of studying ACCA, do you think it’s worth studying and completing ACCA, if you have only 20hrs work permit per week

    • avatar says

      @subash, hi subash, i’ve been exactly where you are right now and I know how tough it can be, to keep focus and the momentum to keep going. In fact you’ve done really well, considering that you’re only left with 3 papers to finish. As an international student I would ask you to widen your scope beyond the UK. The truth is the qualification would be a great treasure especially back home where you come from. So, don’t give up or given in at any cost.

  2. avatar says

    Hi Admin,

    Sorry what I meant was, is the resources provided by your website enough to achieve high grades on the F4-9 exams, i.e. over 75% or would you suggest I purchase other reading material?


    • Profile photo of admin says

      it is not just the materials but it also depends on the student, :)

      you definitely need up to date revision kit,

      get the notes and watch the lectures for few topics and then see, if you understand it well enough to do past questions..
      then you will get your answer 😉


  3. avatar says

    Hi admin,

    Firstly I would like to thank you for all course notes and lectures that you provide on your website, I have passed F1, F2 and F3 exams entirely on your resources.

    I am enrolling on the Oxford Brookes degree course and would like to achieve high grades on each F exam. Can you please confirm whether I need pay for BPP books for extra support or does your material cover everything and is up-to-date?

    Thank you for your help.


  4. Profile photo of Ysbq says

    i would like to thank the OT for providing such wonderful lectures on the topics, they are really a great resource for quick revision as well as for clarifying any ambiguities in concept. Further, i would like to mention how helpful, Ask the tutor forums are. I gave four fundamentals and in my last days of prep. i used these lectures extensive for revision, well, i passed all of my exams.

    Thanks to OT 😉

    • Profile photo of Ysbq says

      @estorka, well incase, u are a full time student , u can take the chance but it is still risky. Especially with F8 and F9 on the hand.

      i gave four fundamentals F4,6,8 and 9 and i passed them all. But i had to go thru a lot of though time even being a full time student.

      my advice, if u are confident and can study more than 12 hours in last one and half month..GO FOR IT !!!

  5. Profile photo of kboodoo says

    I attempted F9 (43%) and P3 (54%) in December, however I signed up for P2 and P7 before getting results. I’m thinking of continuing with P2 and P7 in June and doing F9 with P4 in December. Any thoughts ?

  6. avatar says

    hi.thanx to OT dat i passed my f4 wdout any difficulty,bt i got failed in f5,6,9…dont know y,i have attempted my full paper and i was sure dat my paper will passed,bt when i saw rezult,i got shocked,,,,,,,kindly OT give me guidance abt f5 n f9……..hw to pass them……tell me some professional tips to pass both paperz as i got failed twice in both…thanx

  7. Profile photo of khonkean says


    P3, P4 and P5 would be ok as they are all based more on the consultancy / management accountancy side of the fence with enough cominality to make them a good single sitting combination.

    P7 is best sat with P2 as P7 expects all of the knowledge required for P2 plus the addition of audit standards and ethics.

    Trust me. P7 is a huge undertaking and it’s one where many come away from it after writing huge amounts with a feeling as though they’ve passed only for a fail to hit their inboxes a couple of months later (been there, done that, got the T shirt, writing the book).



    • Profile photo of khonkean says


      P3, P4 and P5 would be ok as they are all based more on the consultancy / management accountancy side of the fence with enough cominality to make them a good single sitting combination.

      P7 is best sat with P2 as P7 expects all of the knowledge required for P2 plus the addition of audit standards and ethics.

      Trust me. P7 is a huge undertaking and it’s one where many come away from it after writing huge amounts with a feeling as though they’ve passed only for a fail to hit their inboxes a couple of months later (been there, done that, got the T shirt, writing the book).



      P.S. Sorry everyone, new to the forum and hit the wrong reply button so my first attempt at a reply ended up as a main post rather than a reply. Sorry…

      • Profile photo of sadiq2456 says

        @khonkean, thanks again sir , can u guide me with p3and p4 which will be easy to cover the course p5 or p7 , because i m taking p3 and p4 from teachers but p5 or p7 i shall do on self study , i have some experienced in self study , i did f4, f8 and p1 on self study . other think what i thought is i passed f8 last Dec session and i think may be those fresh f8 concept help me in p7 but on other hand i passed f5 in Dec 2010 which i think some concepts have forgotten , so plz guide which will be easy for me . thanks .

      • Profile photo of khonkean says

        Hello again. Unfortunately none of the options at this level are easy but P5 will fit much easier with your self study than P7 if it is being taken with P3 and P4.
        You will note that elements swap and change in the syllabus between P3 and P5 showing how close those two are.
        As mentioned Above. For P7 you really need to be sitting it either with P2, or shortly after passing P2 as P7 although a mostly written paper with few if any complex calculations is very much based in the learning of P2.
        Hope that helps, kind regards, Shaun.

  8. Profile photo of mimini says

    My F5 is 52%passed ,just so dangerous !!this is my first paper based examation ang the result is so terrible!!!in the following learning progress it will be more and more difficult to learn! 52marks!!so terrible!!!!!

  9. Profile photo of uko111 says

    i have another query about f8 i want to clear f8 in first attempt i am trying hard from first day even my mind always thought about f8 audit and assurance what is the best techniques how to use study material in best way either learn it by rote learning or understand how to apply knoweldge of audit on basic scenario even i am not working in any audit firm so no knoweledge no application skill so how to got good marks in this subject

  10. Profile photo of uko111 says

    pass rates in f5 and p5 are so low what is the problem with these two exam these two paper are related to management accounting and performance management why examiner is making these two exam quite difficult for student what is the best way to pass these two exam and plz plz tell me about the what techniques are required to pass f5 i need this techniques specially f5 plz open tuition give me professional advice on f5 specially

  11. Profile photo of khonkean says

    Passed P2 with a decent score.

    44% in P5.

    The day of the exam I actually sent a message to the ACCA complaining about the mess that was Q1 in the P5 exam which seemed to be less about finding out what we know and more about an examiner proving how clever they are in a manner where you spend a disproportionate amount of exam time trying to work out what the heck he’s looking for in the answer rather than formulating the answer.
    Can’t believe that we spend months doing old paper after old paper, revising at every given minute and then open an exam paper with the first question to my mind being so poorly written.
    Personally, considering the results combined with the volume of complaints that I am sure the ACCA have received about it I would not be at all surprised if there is an emergency change of examiner for that paper before the next sitting.

  12. Profile photo of scribble says

    Don’t let the ACCA pass rates freak you out, as far as I know these are based on the total number of people taking the exams. A more accurate result would be based on the pass rates of the country in which you are sitting them. for example, I think the Irish pass rate for P5 is>50%. So you need to compare like with like.

    • Profile photo of nanayaw says

      @Jackson Malunda, I think you should examine yourself and see which of the papers you are quite good with. then combine it with f9 because i heard f9 is tough, but i’m doing it in combination with f5 and f6. if iwere to choose for you, i would say take f9 and f8. just because f8 is more of written and also both papers contain ratio calculations.

  13. avatar says

    Acca is not giving any tutorial support for students officialy, let the examinors to create their own teritory. Espicialy when they change the sylubus no one is publishing new notes. Publishers also the same . They print the allmost same and just say ‘ valid for 2012 exams’ the point is most importent tricky things which examinor is going to test are beyond any ones knowledge, evn with the official publishers. p5 changed the examinor, they are telling his style is different, how come acca is allowing examinors to promote their style rather complying acca styles in an exams. it is not evident that acca has given consideration on q1 mess done by the examinor, and finaly penalysing the students for their raport.

    • Profile photo of admin says

      @simone77, it is hard to say, but one suggestion is, people who fail, do not come to vote in a poll… those who passed are more likely maybe,
      for some papers almost 1000 people voted in 4 days! so dishonest people, even if there are some,,. are small minority that would not influence the poll that much!

      Well, maybe you should start believing, that for some people Opentuition really helps passing their exams.. and acca global pass rates includes many thousands of students who do not know about opentuition? so they failed? 😀

  14. Profile photo of sadiq2456 says

    hi every body , i am going to attempt acca last 3 papers in june 2012 Inshalla , i have decided p4 in optional module but i m confused in p7 and p5 which should i take , let i mention u that i have no plan to go to audit firm training bz my financial difficulties , some of my friend advice me to take p5 looking to pass rate but the above result show very poor result then all, plz senior advice.

    • Profile photo of navigator2010 says

      Dear Sadiq the choice is quite interesting and conflicting also. P7 relates to P2 coz it will ask you to apply your auditing and accounting standards knowledge while taking a scenario to apply auditing procedures. P5 now is very much linked with P3 coz of extensively inclusion of business models and advising the company as independent management consultant. P5 pass rate is very low but the new examiner approach is entirely different, he will ask for performance measurement rather for evaluation. Well i strongly advice you to take P7

      Thnx dear and best of luck.

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