ACCA pass rates – December 2025 exams | Free ACCA & CIMA online courses from OpenTuition

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January 18, 2026 at 9:47 am #724409

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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 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%