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ACCA announces pass rates for December 2019 exam sitting


13 Jan 2020


Euro & Finance

ACCA (the Association of Chartered Certified Accountants) today announces results for the last exam sitting of 2019.

This saw over 137,000 students around the world entering over 173,000 exams. A total of 4,659 students completed their final exams to become ACCA affiliates.

Alan Hatfield, ACCA executive director- strategy and development said: ‘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.

‘Included in our pass rates are students who self-study as well as those who attend tuition. In all cases the results of students who attend ACCA’s Approved Learning Partners (ALPs) are notably stronger than others. So, from these results, we can see that quality tuition drives stronger pass rates. This is a consistent message we give to our students, while also offering great support for them with study resources - such as online access examiner’s reports  - and a new student wellbeing hub. This includes new resources on mental health, lifestyle and community support, alongside easy access to existing material on studying well, coping with exams and wellbeing at work.’

Alan Hatfield concludes: ‘Examiners note that pass rates are very strong where students have developed the word processing and spreadsheet skills they already or will use in the workplace and apply these to their exams, thus integrating the world of work and exams.’

ACCA is continuing its pioneering work with its exam delivery to offer computer-based exams (CBEs), with many tax and law variants now offered on CBE, with a further roll-out to be completed in June 2020.

Looking ahead to further innovations, in March 2020 ACCA will also be offering its Strategic Professional as CBEs at specific centres in the UK, Ireland and Czech Republic and then wholly in those countries from June 2020. A gradual global roll-out will then take place over the next year, further enhancing the workplace and professional skills as students will also need to use presentation tools within the exam.

ACCA Qualification

Pass rate

Applied Knowledge

AB - Accountant in Business


MA - Management Accounting


FA - Financial Accounting


Applied Skills

LW - Corporate and Business Law


PM - Performance Management


TX - Taxation


FR - Financial Reporting


AA - Audit and Assurance


FM - Financial Management


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


FMA - Management Accounting


FFA - Financial Accounting


Foundation Specialist Certificates (RQF Level 4)

FAU Foundations in Audit


FTX Foundations in Taxation


FFM Foundations in Financial Management


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For media enquiries, contact:

Monique McKenzie

T: 020 7059 5030

M: 07725613447

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: