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ACCA exams offered globally despite Covid-19 disruptions


19 Oct 2020



ACCA (the Association of Chartered Certified Accountants) announces the pass rates of its latest exam sitting for September 2020.

After two sessions in which there was much disruption around the world due to the Covid-19 pandemic, ACCA was able run more than 132,000 exams across the vast majority of our global markets. For the health and safety of our students, additional measures were implemented in line with governmental advice.

Additionally, ACCA implemented remote invigilation where local regulations did not permit in-centre exams, to enable many more students continue their ACCA journey despite the challenging conditions. This was particularly the case in two of our large markets, India and Pakistan, where no centres could open. Although not all students who entered to take exams that were remotely invigilated were able to complete them due to local technical issues, results will be issued for more than 14,000 exams taken this way.  In total, over 103,000 students entered the September 2020 sitting and a total of 4,219 students completed their final exams to become ACCA affiliates.

Alan Hatfield, ACCA executive director - strategy and development says: ‘We understand how important it is for future members to progress on their journey with ACCA to become professional accountants, and so we’ve been working hard over recent months to ensure exams can be taken during these challenging Covid-19 times. It is especially pleasing that by offering exams with remote invigilation, 313 students have become affiliates this session who would otherwise have had to wait until December, or possibly 2021 to sit their final exams.

‘We’ve been listening to feedback, acting on it and are now preparing for the December exams. ACCA is committed to the health and safety of our future members, and we are working hard to ensure the end of year sittings can be taken despite challenges of potential city lockdowns across the globe.’

As well as considering the on-going safety of our students, we continue to work on increasing the dedicated support available to them, especially those now taking the Strategic Professional exams on our CBE platform which sets out to simulate office conditions. Examples of this great support are subject specific webinars on Strategic Professional CBE exam technique, tutor training to approach the new style of exams and a practice platform for students containing full exams to familiarise themselves with the software they will see on exam day.

Alan Hatfield adds: ‘ACCA continues to offer support and guidance to all students in these challenging times. Not only is there an increased amount of specific exam support, but we also provide a dedicated Covid-19 support hub for students offering well-being guidance in these challenging times.’

Exam results

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 48,994 exams, of which 12% were made possible through remote invigilation.

For any student-related enquiry, please email ACCA Connect at

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


ACCA Qualification

Pass rate (%)


Applied Knowledge


AB - Accountant in Business




FA - Financial Accounting




MA - Management Accounting






Applied Skills




LW - Corporate and Business Law




TX – Taxation




FR - Financial Reporting




PM - Performance Management




FM - Financial Management




AA - Audit and Assurance






Strategic Professional - Essentials




SBL - Strategic Business Leader




SBR - Strategic Business Reporting






Strategic Professional – Options




AAA - Advanced Audit and Assurance




AFM - Advanced Financial Management




APM - Advanced Performance Management




ATX - Advanced Taxation







Pass rate (%)


ACCA Diploma in Financial and Management Accounting (Level 2 RQF)




FA1 - Recording Financial transactions




MA1 - Management Information






ACCA Diploma in Financial and Management Accounting (Level 3 RQF)




FA2 - Maintaining Financial Records




MA2 - Managing Costs and Finance






ACCA Diploma in Accounting and Business (Level 4 RQF)




FAB - Accountant in Business




FFA - Financial Accounting




FMA - Management Accounting






Foundation Specialist Certificates (RQF Level 4)


FAU Foundations in Audit


FTX Foundations in Taxation


FFM Foundations in Financial Management 


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Twitter: @ACCANews

About ACCA

ACCA is the Association of Chartered Certified Accountants. We’re a thriving global community of 227,000 members and 544,000 future members based in 176 countries and regions that upholds the highest professional and ethical values. We believe that accountancy is a cornerstone profession of society that supports both public and private sectors. That’s why we’re committed to the development of a strong global accountancy profession and the many benefits that this brings to society and individuals.

Since 1904 being a force for public good has been embedded in our purpose. And because we’re a not-for-profit organisation, we build a sustainable global profession by re-investing our surplus to deliver member value and develop the profession for the next generation.

Through our world leading ACCA Qualification, we offer everyone everywhere the opportunity to experience a rewarding career in accountancy, finance and management. And using our respected research, we lead the profession by answering today’s questions and preparing us for tomorrow. Find out more about us at