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December 2021 pass rates for ACCA exam sitting announced


17 Jan 2022



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.

‘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

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

ACCA Qualification

Pass rate (%)

Applied Knowledge


BT - Business & Technology


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)


FBT – Business & Technology


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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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