ACCA (the Association of Chartered Certified Accountants) has announced the pass rates for its June 2019 exam sitting. Some 125,000 students around the world entered the latest exam sitting held in June, in which almost 160,000 exams were taken and 4,923 students completed their final exams to become ACCA affiliates. A further 56,700 exams were taken on demand between 1 April and 30 June 2019.

Globally, enrolment for computer-based exams (CBEs) has grown, as almost 100% of session-based exams at Applied Skills are by CBE with ACCA having delivered on its ambition to withdraw paper-based exams at this level.

ACCA executive director strategy and development Alan Hatfield said: “The results from the June 2019 session were very consistent for computer-based exams (CBE), demonstrating that the great learning support we have in place is working. All countries where CBE is possible are now taking exams through this mode of delivery, with the exception of some tax and law variant exams. Malaysia and African countries have been amongst the most recent markets to have paper withdrawn. Through these CBEs, ACCA is better preparing students to be effective in the workplace. The exams require demonstration of the skills employers expect, as they replicate the real workplace using spreadsheet and word processing skills, as well as testing technical skills.”

CBEs now include tax variants in China, Czech Republic, Hungary, Malaysia, Singapore as well as UK. The law variant was available in CBE in Malaysia and Singapore for the first time. The remaining tax and law variants will become CBE over the next 12 months.

“Results for Strategic Business Leader reached 51% this session and Strategic Business Reporting remains in line with previous sessions at 48%. Introduced in September 2018, these two exams have been designed to meet the needs of employers and better equip students to be professional accountants of the future, with both having a strong focus on professional skills and meeting the needs of stakeholders.”

This year has also seen the launch of the ACCA Advanced Diploma in Finance & Business (Russian) in June 2019, with the first exams scheduled to take place in December 2019. This is a suite of exams aligned to the Applied Skills exams of the ACCA Qualification, available in the Russian language, as well as training in ethics. It is available to people who are based in Armenia, Azerbaijan, Belarus, Estonia, Kazakhstan, Kyrgyzstan, Georgia, Republic of Moldova, Russian Federation, Tajikistan, Ukraine and Uzbekistan. On successful completion of the ACCA Advanced Diploma in Finance & Business (Russian), students are able to progress to the Strategic Professional level of the ACCA Qualification which, combined with relevant experience and ethical and professional skills  training, will lead to ACCA membership.

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Alan Hatfield concluded: ‘Our qualification connects students to the world of work, in whatever sector they choose. That’s because it rigorously tests the skills, abilities and competencies a modern day accountant needs, preparing people for a rewarding career as a qualified and ethical finance professional.  Our students continue to make great strides in achieving their career goals, progressing along the pathway to making a valuable contribution to society and economic sustainability around the world.’

ACCA Qualification

Pass rate %



Applied Knowledge


AB – Accountant in Business


MA – Management Accounting


FA – Financial Accounting




Applied Skills


LW – Corporate and Business Law


PM – Performance Management


TX – Taxation


FR – Financial Reporting


AA – Audit and Assurance


FM – Financial Management




Strategic Professional – Essentials


SBL – Strategic Business Leader


SBR – Strategic Business Reporting




Strategic Professional – Options


AAA – Advanced Audit and Assurance


AFM – Advanced Financial Management


APM – Advanced Performance Management


ATX – Advanced Taxation



Foundations in Accountancy

Pass Rate %

ACCA Diploma in Financial and Management Accounting(RQF level 2)


FA1 – Recording Financial transactions


MA1 – Management Information



ACCA Diploma in Financial and Management Accounting (RQF level 3)


FA2 – Maintaining Financial Records


MA2 – Managing Costs and Finance



ACCA Diploma in Accounting and Business (RQF level 4)


FAB – Accountant in Business


FMA –Management Accounting


FFA – Financial Accounting





Foundation Specialist certificates (RQF level 4)


FAU – Foundations in Audit


FFM – Foundations in Financial Management


FTX – Foundations in Taxation