ACCA Pass Rates for September 2018 exams

The ACCA exams proved to be a bit ‘taxing’ for many September sitters, as the Advanced Taxation pass rate dropped to 30%. Remember in June it was 40%!

Our feedback post-exam indicated PQs really struggled with the September test. Words such as ‘quite hard’, ‘very tough’ and ‘absolutely horrible’ were all used. ATX sitters felt the examiner chose more obscure, niche parts of the syllabus to examine. The sale of a company at a loss also threw many. 

The AAA paper, which also had a 30% pass rate this time around, left many sitters feeling ‘miserable’ and ‘gutted’. Candidates admitted they were sucked into spending too much time on Q1. 

The ACCA said that the new Strategic Business Leader attracted a smaller number of entrants at its first sitting. And, with a pass rate of 45% the ACCA admitted that this is at the lower end of the former P1 and P3 exams that it replaced. It was felt the small cohort, although bigger than expected, may have skewed the pass rate. 

The ACCA pointed out that post-sitting research show those who attended approved providers achieved pass rates up to 20% better than those who ‘self-studied’. 

At 47% the Strategic Business Reporting pass rate was in line with the old P2 paper. 

In all some 91,365 students sat a total of 113,936 papers in September – that’s an average of 1.2 papers per PQ, which is slightly down on the June average (1.3). 

Executive director strategy and development, Alan Hatfield, said he was pleased with the Strategic Professional results, which followed the most extensive support programme ever put together by the ACCA.


Applied Knowledge

Accountant in Business     AB 80%;  

Management Accounting  MA 63%;  

Financial Accounting         FA 69%;

Applied Skills

Corporate and Business Law LW 83%

Performance Management PM 43%

Taxation TX 49%

Financial Reporting FR 51%

Audit and Assurance AA 37%

Financial Management FM 47%

Strategic Professional


Strategic Business Reporting SBR 35%

Strategic Business Leader       SBL 45%


Advanced Financial Management         AFM  35%

Advanced Performance Management   APM 33% 

Advanced Taxation                                    ATX 30%

Advanced Audit and Assurance            AAA 30%

Source :PQmagazine

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