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Pass rates announced for ACCA December 2020 exam sitting


18 Jan 2021



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

Despite much disruption globally as a result of the Covid-19 pandemic, ACCA was able to run almost 153,000 exams across the vast majority of our markets worldwide. For the health and safety of our students, additional measures were implemented in line with relevant governmental advice.

Again, 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. In total, almost 120,000 students entered the December 2020 sitting and a total of 4,814 students completed their final exams to become ACCA affiliates.

Alan Hatfield, ACCA executive director - strategy and development says:

‘Covid-19 continues to be the greatest challenge of our time. Despite the disruption, our students have made tremendous strides in their ACCA journeys in this latest exam session.

‘We are delighted to have seen improved pass rates at Options exams in particular. Students have been supported in several ways including having access to a series of webinars and podcasts with expert tutors, highlighting important exam techniques and tips for success. Additionally, ACCA has provided enhanced tutor-focused support on exam marking, especially in AFM, using past exam scripts. As always, we are grateful for the support of all our Approved Learning Partners in assisting our students in achieving these results. 

‘ACCA is committed to the health and safety of our future members, and we worked hard to ensure the end of year sittings could be taken despite the challenges of potential and actual lockdowns across the globe. Our investment in and focus on technology has now enabled us to run three full exam sessions remotely. We’ve been listening to feedback and are acting on it to continue to improve the student experience including accessibility.’

Alan Hatfield concludes: ‘We are incredibly grateful to our global student community, our learning provider and employer partners, for their understanding and patience during this very unusual time, and for their help to enable exams to take place where it was safe and appropriate to do so. Our thoughts go out to our global community and everyone who has been personally affected by the Covid-19 pandemic.’

ACCA has an online information and advice hub for students and members, with a section on wellbeing to help people manage the impact of the global pandemic.

Exam results

The ACCA Qualification rigorously tests the skills 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 59,681 exams, of which 10% were made possible through remote invigilation. Additionally, in December 2020 ACCA was pleased to offer the full suite of Applied Skills exams in Russian for the first time. The results of the Applied Skills exams below reflect all languages and all variants globally.

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 




Upcoming March 2021 exam session

Due to the escalating pandemic in certain markets and increased restrictions in the UK, ACCA will be running only remotely invigilated exams in the United Kingdom, (including England, Scotland, Wales, the Channel Islands and the Isle of Man), and in the following locations for the next exam session in March 2021:

Anguilla, Argentina, Belize, Bermuda, Brazil, British Virgin Islands, Chile, Colombia, Czech Republic, Japan, Latvia, Lithuania, Mexico, Montserrat, Peru, Slovenia, South Korea, St Kitts & Nevis, St Maarten, Suriname, Turks & Caicos USA and Venezuela.

Students, including those who have already booked an exam in a centre, will be able to book a remote examination, from January 25.

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For media enquiries, contact:

Monique McKenzie


M: +44 (0)7725 613 447

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