The Association of Chartered Certified Accountants (ACCA) has released the pass rates for the December 2025 exam session.

The global body for professional accountants reported that 120,633 candidates took part in the December sitting, completing a total of 137,609 individual exam papers.

Following this session, 4,852 students have finished all required examinations and will progress to ACCA affiliate status.

Results showed differing levels of performance across the syllabus.

At the Applied Skills stage, Corporate and Business Law recorded the strongest outcome with an 82% pass rate.

This was followed by Taxation at 55% and Financial Reporting at 51%. Performance Management saw a 40% pass rate, while Financial Management and Audit and Assurance achieved 48% and 46%, respectively.

At the Strategic Professional – Essentials level, the Strategic Business Leader paper reported a 50% pass rate, with Strategic Business Reporting close behind at 48%.

In the Strategic Professional – Options papers, Advanced Taxation posted a 50% pass rate.

Advanced Financial Management recorded a 45% pass rate, Advanced Performance Management came in at 41%, and Advanced Audit and Assurance registered 38%.

ACCA executive director of content, quality and innovation Alan Hatfield said: “We begin 2026 with a strong set of results from the largest volume of exams taken since December 2021.

ACCA again delivered a guided learning support journey in the lead up to the December session for students, highlighting key on-demand resources as well as providing supplementary live sessions.

“There was strong growth in engagement with the new CBE Practice Platform, with students benefitting from an improved user experience.

“We also offered continued guidance for Approved Learning Providers in incorporating ACCA resources into their own offerings, with a focus on supporting tutors delivering mock exams via the Practice Platform.”