The Association of Chartered Certified Accountants (ACCA) has published the pass rates for students who took its exams in September 2026.
The professional accountancy body noted that a total of 102,263 students registered for the sitting, with 114,239 exams completed.
Go deeper with GlobalData
Access deeper industry intelligence
Experience unmatched clarity with a single platform that combines unique data, AI, and human expertise.
The ACCA said that 4,042 students have completed their exams and will move to affiliate status.
The pass rates ranged from 41% to 54% across the papers listed.
Within the applied skills papers, Taxation recorded the highest pass rate at 54%. This was followed by Financial Reporting at 49%, Financial Management at 47%, Audit and Assurance at 45% and Performance Management at 42%.
For the strategic professional essentials papers, Strategic Business Leader had a pass rate of 53%, while Strategic Business Reporting recorded a pass rate of 50%.
Among the strategic professional options papers, Advanced Taxation had the highest pass rate at 53%, followed by Advanced Financial Management at 47% and Advanced Audit and Assurance at 42%. Advanced Performance Management recorded the lowest pass rate at 41%.
ACCA content, quality and innovation executive director Alan Hatfield said: “I am delighted to see another strong set of results from the third exam session of 2026.
“Many congratulations to the successful students from this session – your goal of ACCA membership gets closer with every exam pass.”
The ACCA added that it delivered “a comprehensive programme of learning support” ahead of the September exam session.
Alongside existing learning support, the programme placed additional emphasis on helping students practice questions effectively.
Students also received practical guidance on using practice questions to strengthen their exam technique, build confidence and prepare effectively for their exams, the professional body said.
The organisation also continued to encourage students to use its main learning resources including the Study Hub and CBE Practice Platform.
The ACCA also shared details of the student learning support programme with Approved Learning Providers through the Educator Hub, enabling tutors to integrate its resources and activities into their teaching and support coordinated exam preparation.
