Pass rates have been announced by ACCA (the Association of Chartered Certified Accountants) for students who sat their exams in June 2024.
107,506 entered for the June sitting, which saw 124,727 exams completed.
“As we reach the midpoint of the year, I’m delighted to see such a strong set of results and would like to congratulate the students who have achieved success in this session,” said Alan Hatfield, executive director – content, quality and innovation at ACCA.
The ACCA’s data shows that students who engage with their resources show an increase in pass rates – meaning stronger exam performance and faster progress to qualification, especially when studying with an Approved Learning Provider.
The new syllabus year starts from September 2024 for all exams except Taxation and Advanced Taxation. The September 2024 session will be the first time the Strategic Business Reporting syllabus will include the important new IFRS Sustainability Disclosure Standards, S1 and S2.
In addition, 4,559 students who have now completed all their exams and will move to affiliate status. They will join over 250,000 talented and committed ACCA members around the world undertaking successful careers and making a positive impact.
Exam results
The ACCA Qualification rigorously tests the skills, abilities and competencies that a modern 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 33,924 exams, of which 2,239 were made possible through remote invigilation.
For any student-related enquiry, please email ACCA Connect at info@accaglobal.com
| ACCA Qualification | Pass rate (%) |
| Applied Knowledge | |
| BT – Business & Technology | 89% |
| FA – Financial Accounting | 68% |
| MA – Management Accounting | 68% |
| Applied Skills | |
| LW – Corporate and Business Law | 79% |
| TX – Taxation | 55% |
| FR – Financial Reporting | 51% |
| PM – Performance Management | 42% |
| FM – Financial Management | 48% |
| AA – Audit and Assurance | 44% |
| Strategic Professional – Essentials | |
| SBL – Strategic Business Leader | 52% |
| SBR – Strategic Business Reporting | 49% |
| Strategic Professional – Options | |
| AAA – Advanced Audit and Assurance | 37% |
| AFM – Advanced Financial Management | 46% |
| APM – Advanced Performance Management | 37% |
| ATX – Advanced Taxation | 47% |
| FOUNDATION LEVEL QUALIFICATIONS | Pass rate (%) |
| ACCA Diploma in Financial and Management Accounting (Level 2 RQF) | |
| FA1 – Recording Financial transactions | 79% |
| MA1 – Management Information | 78% |
| ACCA Diploma in Financial and Management Accounting (Level 3 RQF) | |
| FA2 – Maintaining Financial Records | 75% |
| MA2 – Managing Costs and Finance | 66% |
| ACCA Diploma in Accounting and Business (Level 4 RQF) | |
| FBT – Business & Technology | 80% |
| FFA – Financial Accounting | 74% |
| FMA – Management Accounting | 69% |
| Foundation Specialist Certificates (RQF Level 4) | |
| FAU Foundations in Audit | 50% |
| FTX Foundations in Taxation | 41% |
| FFM Foundations in Financial Management | 60% |
For students who sat a core Applied Skills exam and want to see detailed feedback on performance, please look at My Exam Performance. All students can make the most of the ACCA’s learning resources by using the ACCA Study Hub, where you will find exclusive access to ACCA study materials on the web and mobile.
Using the ACCA’s Practice Platform allows the opportunity to prepare using live exam format, layout and functionality and provides access to ACCA specimen, past and mock exams.
The ACCA also urges students to check out our enhanced Student Accountant app which has attracted over 119,000 users. It gives students easier access to exam support resources as well as the option to receive tailored push notifications to highlight the content that’s most relevant to their studies.