December 2021 pass rates for ACCA exams sitting announced

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Pass rates have been announced to ACCA (the Association of Chartered Certified Accountants) students who sat their exams in December 2021.

119,688 entered for the December sitting, which saw 145,692 exams completed. A total of 4,288 students completed their final exams to become ACCA Affiliates. In the face of the continued pandemic, ACCA also offered remotely invigilated exams to 9,809 students across numerous jurisdictions. 

Commenting on the results, Alan Hatfield, executive director – content, quality and innovation said: ‘These are a solid set of results to round off the 2021 exam sessions. Last year, and as the pandemic continued, we issued over 476,600 results in total. And over this time, our students have shown immense resilience and determination to continue with their journey to become ACCA members.

‘We encourage students to make use of the extensive range of ACCA learning support, which includes detailed examiners’ reports, as well as expert tutor webinars, videos and podcasts that highlight important exam techniques and tips for success. We also continue to urge our students to use the ACCA exam Practice Platform, a free resource allowing them to practise questions and attempt mock exams with software that simulates the real exam platform. Accompanying the platform are guides to self-marking and debrief resources, to help students and tutors better understand performance. Pass rates remain up to 20% better for students who use the platform.

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‘Our advice after exam results days is to reflect on next steps and our website has advice on this, alongside other resources such as our online Career Navigator which guides a route to get new skills, explore career destinations and opportunities and grow talent.’

The ACCA Qualification rigorously tests the skills, abilities and competencies that a modern-day 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 43,907 exams, of which over 2,625 were made possible through remote invigilation.

For any student-related enquiry, please email ACCA Connect at [email protected].

Visit for more information and resources in the Covid-19 hub.

ACCA QualificationPass rate (%)
Applied Knowledge
BT – Business & Technology84
FA – Financial Accounting71
MA – Management Accounting65
Applied Skills
LW – Corporate and Business Law83
TX – Taxation49
FR – Financial Reporting50
PM – Performance Management43
FM – Financial Management50
AA – Audit and Assurance38
Strategic Professional – Essentials 
SBL – Strategic Business Leader51
SBR – Strategic Business Reporting48
Strategic Professional – Options
AAA – Advanced Audit and Assurance34
AFM – Advanced Financial Management41
APM – Advanced Performance Management32
ATX – Advanced Taxation37
ACCA Diploma in Financial and Management Accounting (Level 2 RQF)
FA1 – Recording Financial transactions80
MA1 – Management Information83
ACCA Diploma in Financial and Management Accounting (Level 3 RQF)
FA2 – Maintaining Financial Records77
MA2 – Managing Costs and Finance70
ACCA Diploma in Accounting and Business (Level 4 RQF) 
FBT – Business & Technology77
FFA – Financial Accounting69
FMA – Management Accounting71
Foundation Specialist Certificates (RQF Level 4)
FAU Foundations in Audit39
FTX Foundations in Taxation52
FFM Foundations in Financial Management 42

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About ACCA

ACCA (the Association of Chartered Certified Accountants) is the global professional body for professional accountants.

We’re a thriving global community of 233,000 members and 536,000 future members based in 178 countries and regions, who work across a wide range of sectors and industries. We uphold the highest professional and ethical values.

We offer everyone everywhere the opportunity to experience a rewarding career in accountancy, finance and management. Our qualifications and learning opportunities develop strategic business leaders, forward-thinking professionals with the financial, business and digital expertise essential for the creation of sustainable organisations and flourishing societies.

Since 1904, being a force for public good has been embedded in our purpose. In December 2020, we made commitments to the UN Sustainable Development Goals which we are measuring and will report on in our annual integrated report.

We believe that accountancy is a cornerstone profession of society and is vital helping economies, organisations and individuals to grow and prosper. It does this by creating robust trusted financial and business management, combating corruption, ensuring organisations are managed ethically, driving sustainability, and providing rewarding career opportunities.

And through our cutting-edge research, we lead the profession by answering today’s questions and preparing for the future. We’re a not-for-profit organisation. Find out more at


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