120,633 entered for the December sitting, which saw 137,609 exams completed. 4,852 students have now completed all their exams and will move to affiliate status.
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ACCA Exams December 2025 pass rates[/caption]
ACCA Exams December 2025 pass rates[/caption]
| ACCA Qualification | Pass rate (%) |
| Applied Knowledge | |
| BT – Business & Technology | 87% |
| FA – Financial Accounting | 68% |
| MA – Management Accounting | 64% |
| Applied Skills | |
| LW – Corporate and Business Law | 82% |
| TX – Taxation | 55% |
| FR - Financial Reporting | 51% |
| PM - Performance Management | 40% |
| FM - Financial Management | 48% |
| AA - Audit and Assurance | 46% |
| Strategic Professional - Essentials | |
| SBL - Strategic Business Leader | 50% |
| SBR - Strategic Business Reporting | 48% |
| Strategic Professional – Options | |
| AAA - Advanced Audit and Assurance | 38% |
| AFM - Advanced Financial Management | 45% |
| APM - Advanced Performance Management | 41% |
| ATX - Advanced Taxation | 50% |