Pass rates have been announced by the Association of Chartered Certified Accountants (ACCA) for students who sat their exams in March 2023.
According to the body, 87,305 entered for the March sitting, which saw 102,770 exams completed. A total of 3,278 students completed their final exams to become ACCA Affiliates. Remotely invigilated exams continue to be popular with the number of students choosing this option being 12,347.
ACCA executive director, Alan Hatfield, said: “This was the first exam session of the year and it’s great to see so many students making progress towards their goal of ACCA membership. We are extremely pleased with the March session results and congratulate all successful students, it is delightful to see an increase in pass rates across the majority of exams especially the Strategic Professional Options exams, AFM, APM and ATax.
“For students preparing for their next Applied Skills exams, we launched our new student feedback product, My Exam Performance in September 2022. This provides students with tailored feedback on their performance with personalised links to support them as they continue their ACCA journey and prepare for their next exam. It also helps them if they need to understand their strengths and weaknesses if they prepare for a resit exam. A recent survey confirmed that 87% of students rated it as highly useful and 81% said it motivates them to study. All Applied Skills students should make use of this invaluable support.
“For students preparing for their next Strategic Professional exams, it’s important to remember that Advanced Tax exams are changing from June 2023 onwards when our Advanced Tax exams will include professional skills marks. (ATX Malaysia variant will however change in December 2024).
“Additionally, we’re excited to launch a new development for the Strategic Business Leader exam. Starting from September 2023 we will introduce pre-seen information to SBL, further supporting students’ learning and helping to develop strategic thinking skills.”
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By GlobalDataExam results
The ACCA Qualification 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 34,283 exams, of which 2,838 were made possible through remote invigilation.
| ACCA Qualification | Pass rate (%) |
| Applied Skills | |
| TX – Taxation | 53% |
| FR – Financial Reporting | 52% |
| PM – Performance Management | 44% |
| FM – Financial Management | 49% |
| AA – Audit and Assurance | 44% |
| Strategic Professional – Essentials | |
| SBL – Strategic Business Leader | 50% |
| SBR – Strategic Business Reporting | 50% |
| Strategic Professional – Options | |
| AAA – Advanced Audit and Assurance | 34% |
| AFM – Advanced Financial Management | 45% |
| APM – Advanced Performance Management | 35% |
| ATX – Advanced Taxation | 45% |
