ACCA announces pass rates of its latest exam sitting for March 2021

ACCA (the Association of Chartered Certified Accountants) announced the pass rates of its latest exam sitting for March 2021, said a news release on Monday.

“In spite of the continued global disruption as a result of the Covid-19 pandemic, exam sittings were carried out in the vast majority of our markets worldwide. The results saw over 92,000 students around the world entering almost 112,000 exams. A total of 3,440 students completed their final exams to become ACCA affiliates, in addition to the 13,404 new affiliates created throughout 2020.

“For the health and safety of our students, additional measures were implemented in line with relevant governmental advice. Again, ACCA implemented remote invigilation where local regulations did not permit in-centre exams, notably across the UK and Ireland, to enable many more students continue their ACCA journey despite the challenging conditions.

“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 our on-demand offering for Foundation Diplomas, Applied Knowledge and Law exams. These accounted for a further 42,752 exams, of which over 4,000 were made possible through remote invigilation.”

ACCA QualificationPass rate (%)
Applied Knowledge 
BT – Business and Technology83
FA – Financial Accounting74
MA – Management Accounting72
Applied Skills 
LW – Corporate and Business Law87
TX – Taxation46
FR – Financial Reporting47
PM – Performance Management44
FM – Financial Management46
AA – Audit and Assurance43
Strategic Professional – Essentials 
SBL – Strategic Business Leader50
SBR – Strategic Business Reporting52
Strategic Professional – Options 
AAA – Advanced Audit and Assurance32
AFM – Advanced Financial Management39
APM – Advanced Performance Management36
ATX – Advanced Taxation44
ACCA Diploma in Financial and Management Accounting (Level 2 RQF) 
FA1 – Recording Financial transactions76
MA1 – Management Information74
ACCA Diploma in Financial and Management Accounting (Level 3 RQF) 
FA2 – Maintaining Financial Records73
MA2 – Managing Costs and Finance69
ACCA Diploma in Accounting and Business (Level 4 RQF) 
FBT – Business and Technology78
FFA – Financial Accounting70
FMA – Management Accounting75

Alan Hatfield, ACCA executive director – strategy and development said: “We are delighted with the results of this latest exam sitting, which saw 21,402 remotely invigilated exam entries across Applied Skills and Strategic Professional allowing many more students to progress than would otherwise have been possible.

“We are continuing to add in dedicated support at Strategic Professional, and starting to have a greater focus on Options exams, for which students have been supported in several ways including having access to a series of webinars and podcasts with expert tutors, highlighting important exam techniques and tips for success.

“Whilst Covid-19 continues to be the greatest challenge of our time, our students have made tremendous strides in their ACCA journeys in this latest exam session. The incredible support of all our Approved Learning Partners in assisting our students to achieve these results is hugely attributed to this success. As always, we also want to thank all our students for choosing to study with ACCA and reassure them that we’ll continue to help them progress by offering remotely invigilated exams where needed, as well as exams in centres where it is safe and appropriate to do so.”

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