Pass rates have been announced by the Association of Chartered Certified Accountants (ACCA) for students who sat their exams in June 2024.

For the June sitting, 107,506 entered with 124,727 exams completed. Additionally, 4,559 ACCA students have now completed all their exams and will move to affiliate status.

ACCA executive director- content, quality and innovation, Alan Hatfield said: “As we reach the midpoint of the year, I’m delighted to see such a strong set of results and would like to congratulate the students who have achieved success in this session.

“We’re committed to supporting our students’ career success and for all students who are ready to move to their next exam, or for those who are resitting, we encourage you to make full use of the fantastic resources available. For students who sat a core Applied Skills exam and want to see detailed feedback on performance, please look at My Exam Performance. All students can make the most of our fantastic learning resources by using the ACCA Study Hub, where you will find exclusive access to ACCA study materials on the web and mobile. Using our Practice Platform allows the opportunity to prepare using live exam format, layout and functionality and provides access to ACCA specimen, past and mock exams.

“Our data shows that students who engage with these amazing resources show an increase in pass rates – meaning stronger exam performance and faster progress to qualification, especially when studying with an Approved Learning Provider.”

Hatfield added: “The new syllabus year starts from September 2024 for all exams except Taxation and Advanced Taxation. The September 2024 session will be the first time the Strategic Business Reporting syllabus will include the important new IFRS Sustainability Disclosure Standards, S1 and S2.”  

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ACCA QualificationPass rate (%)
Applied Knowledge 
BT – Business & Technology89%
FA – Financial Accounting68%
MA – Management Accounting68%
Applied Skills 
LW – Corporate and Business Law79%
TX – Taxation55%
FR – Financial Reporting51%
PM – Performance Management42%
FM – Financial Management48%
AA – Audit and Assurance44%
Strategic Professional – Essentials 
SBL – Strategic Business Leader52%
SBR – Strategic Business Reporting49%
Strategic Professional – Options 
AAA – Advanced Audit and Assurance37%
AFM – Advanced Financial Management46%
APM – Advanced Performance Management37%
ATX – Advanced Taxation47%

FOUNDATION LEVEL QUALIFICATIONSPass rate (%)
ACCA Diploma in Financial and Management Accounting (Level 2 RQF) 
FA1 – Recording Financial transactions79%
MA1 – Management Information78%
ACCA Diploma in Financial and Management Accounting (Level 3 RQF) 
FA2 – Maintaining Financial Records75%
MA2 – Managing Costs and Finance66%