December 2021 pass rates for ACCA exam sitting announced A total of 4,288 students completed their final exams to become ACCA Affiliates.

December 2021 pass rates for ACCA exam sitting announced

LAHORE ( Web News )

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.


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
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