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ACCA announces pass rates for the September 2021 exam sitting


19 Oct 2021



ACCA (the Association of Chartered Certified Accountants) announces the pass rates of its latest exam sitting for September 2021

93,635 students entered the September 2021 exam sitting to complete 117,693 exams despite on-going disruption because of the Covid-19 pandemic. A total of 3,222 students completed their final exams to become ACCA affiliates.

Alan Hatfield, ACCA executive director – content, quality and innovation said 'ACCA is pleased with the results from this latest exam sitting. Globally, over 99.9% of students this sitting took computer-based exams (CBEs). Through CBE, ACCA is better preparing students to be effective in the workplace. The exams require demonstration of the skills employers expect, as they replicate the real workplace using spreadsheet and word processing skills, as well as testing technical skills. Remotely invigilated CBEs are currently available to students in selected locations where centre-based exam sittings are disrupted. Students continue to be able to take exams only in centres where it is safe and appropriate to do so.

‘We’re committed to enhancing the dedicated support available to students for their progression through the ACCA qualification. We are launching a Strategic Professional webinar for resources and techniques for success, as well as Ethics and Professional Skills module (EPSM) support videos available on demand. Students are assisted in several ways including having access to a series of webinars and podcasts with expert tutors, highlighting important exam techniques and tips for success. We see an improvement in pass rates for students attending ACCA Approved Learning Providers combined with ACCA’s many supportive online resources. In these uncertain times we believe innovative development and support will help students progress on their ACCA journey to becoming professionally qualified accountants.’

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 38,472 exams, of which over 2,584 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


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For media enquiries, contact:

Monique McKenzie, ACCA Newsroom
T: +44 (0)20 7059 5030
M: +44 (0)7725 613 447
Twitter @ACCANews

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