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Students demonstrate strong technical and ethical competencies in exams as ACCA announces pass rates for September 2019 exam sitting


14 Oct 2019


Euro & Finance

Pass rates for the latest exam sitting are announced today by ACCA (the Association of Chartered Certified Accountants).

More than 99,000 students around the world entered the September exam sitting, in which over 123,000 exams were taken. A further 51,269 exams were taken on demand between 1 July and 30 September 2019 - a 9% increase in exams taken when compared to the equivalent period to September 2018, showing the demand of ACCA continues to grow.

Pass rates for the Strategic Business Reporting (SBR) exam were the highest so far in this latest exam sitting since the new syllabus commenced in September 2018. SBR places a high priority on the skills required by financial reporting specialists in assessing the needs of stakeholders, as well as demonstrating technical excellence. SBR is one of two new style exams, part of the qualification re-design introduced in September 2018 which launched the Strategic Professional exams, which also include Strategic Business Leader (SBL). SBL is an innovative case study which integrates technical, ethical and professional skills in a real life business context.

Commenting on the latest exam results, Alan Hatfield, ACCA executive director strategy and development said: ‘We’re delighted with the September 2019 exam results. It’s very pleasing to have achieved the best results to date for the SBR exam, a year after its first introduction into the ACCA qualification. As well as requiring strong technical accounting skills, the exam emphasises ethics in accounting and resolving ethical dilemmas, reflecting the need for ethical leadership throughout the profession. The improved pass rate highlights how the ACCA qualification is preparing people for rewarding careers as qualified, ethical finance professionals, all contributing to the accountancy profession the world needs.

Notably the Advanced Audit and Assurance (AAA) had improved results in this latest exam session. As with SBR, the exam is designed to meet regulatory and business environment requirements, whilst also having an ethical stance, especially for students hoping to obtain the audit qualification. Following the Global Learning Providers Conference 2019, attended by learning providers worldwide, ACCA has enhanced its support for this and other exams.

‘Learning providers remain integral to our support to students’ continued Alan Hatfield. ‘Students attending ACCA approved learning providers combined with ACCA’s own resources have much stronger pass rates than those who do not. The learning of professional skills can be greatly enhanced by the use of our Ethics and Professional Skills module (EPSM) which is a compulsory component of the qualification. Completion of EPSM assists people in applying essential professional skills both in their exams and the workplace.’

A total of 3,646 students completed their final exams to become ACCA affiliates. ‘Our affiliate number is strong. ACCA has enhanced flexibility to ensure the journey to membership through completing the Practical Experience Requirement (PER) and EPSM are at a pace that suits the individual and their career goals’ Alan Hatfield concluded.

The ACCA Qualification rigorously tests the skills, abilities and competencies demanded of a modern day accountant, preparing students for a rewarding career as a qualified and ethical finance professional.

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For media enquiries, contact:

Monique McKenzie


Tel: 020 7059 5030
Mobile: 07725613447

Twitter: @ACCANews


Nadia Manuelli


T: +44 (0)20 7059 5661

M: +44 (0)7808940139
Twitter @ACCANews


Maurice Richmond


Tel: +44 (0) 20 7059 5138

Mobile: +44 (0) 7802 951809

Twitter: @ACCANews

About ACCA

ACCA (the Association of Chartered Certified Accountants) is the global body for professional accountants, offering business-relevant, first-choice qualifications to people of application, ability and ambition around the world who seek a rewarding career in accountancy, finance and management.

ACCA supports its 219,000 members and 527,000 students (including affiliates) in 179 countries, helping them to develop successful careers in accounting and business, with the skills required by employers. ACCA works through a network of 110 offices and centres and 7,571 Approved Employers worldwide and 328 approved learning providers who provide high standards of learning and development.

Through its public interest remit, ACCA promotes appropriate regulation of accounting and conducts relevant research to ensure accountancy continues to grow in reputation and influence.

ACCA has introduced major innovations to its flagship qualification to ensure its members and future members continue to be the most valued, up to date and sought-after accountancy professionals globally.

Founded in 1904, ACCA has consistently held unique core values: opportunity, diversity, innovation, integrity and accountability. More information is here:


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