Pass rates have been announced by ACCA (the Association of Chartered Certified Accountants) for students who sat their exams in June 2023.

105,016 entered for the June sitting, which saw 123,828 exams completed. Remotely invigilated exams continue to be popular with the number of students choosing this option rising to 13,397.

ACCA executive director for content, quality, and innovation, Alan Hatfield, said: “We are delighted to see a strong set of mid-year results. In particular, they show how students have improved in balancing the technical and professional skills element of the Strategic Professional Options exams. In addition, we would like to congratulate 4,203 students who have now completed all their exams and will move to affiliate status.

“The ACCA Qualification continuously focuses on ensuring that our students have the appropriate skills, abilities and competencies required for the future accountant. As part of our improvement plan, this month we launched our new digital platform – the ACCA Study Hub. Designed to provide extra support for students and tutors, it gives exclusive access to ACCA study materials on web and mobile. It streamlines revision, helping to increase understanding and maximise exam preparation. 

“The Study Hub content has been proven to show an increase in student pass rates – meaning stronger exam performance and faster progress to qualification, especially when studying with an Approved Learning Provider.

“In addition, the June examinations signalled the introduction of professional skills marks into the ATX exam, meaning that all of the Strategic Professional Options examinations now feature professional skills marks. This progressive innovation enables ACCA students to demonstrate their technical mastery of their chosen specialisms, alongside the professional skills they need to be a successful finance professional in the workplace. If you’re a student planning to sit AAA, AFM, APM or ATX in September, we have a selection of fantastic learning resources to help support you with this exciting change and achieve success.”

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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 31,560 exams, of which 2,430 were made possible through remote invigilation.

ACCA QualificationPass rate (%)
Applied Knowledge
BT – Business & Technology83%
FA – Financial Accounting72%
MA – Management Accounting63%
Applied Skills 
LW – Corporate and Business Law80%
TX – Taxation56%
FR – Financial Reporting49%
PM – Performance Management40%
FM – Financial Management52%
AA – Audit and Assurance45%
Strategic Professional – Essentials 
SBL – Strategic Business Leader51%
SBR – Strategic Business Reporting51%
Strategic Professional – Options
AAA – Advanced Audit and Assurance34%
AFM – Advanced Financial Management47%
APM – Advanced Performance Management34%
ATX – Advanced Taxation43%
FOUNDATION LEVEL QUALIFICATIONSPass rate (%)
ACCA Diploma in Financial and Management Accounting (Level 2 RQF)
FA1 – Recording Financial transactions78%
MA1 – Management Information78%
ACCA Diploma in Financial and Management Accounting (Level 3 RQF) 
FA2 – Maintaining Financial Records69%
MA2 – Managing Costs and Finance69%
ACCA Diploma in Accounting and Business (Level 4 RQF) 
FBT – Business & Technology75%
FFA – Financial Accounting71%
FMA – Management Accounting71%
Foundation Specialist Certificates (RQF Level 4) 
FAU Foundations in Audit40%
FTX Foundations in Taxation38%
FFM Foundations in Financial Management 39%