The Association of Chartered Certified Accountants ACCA Announced March 2021 Exam Pass Rate according to the information gathered from the institute website.
Despite the continue pandemic that disrupt global activities, ACCA were able to conduct almost 112,000 exams across the world.
Alan Hatfield, ACCA executive director – strategy and development said: “We are delighted with the results of this latest exam sitting, which saw 21,402 remotely invigilated exam entries across Applied Skills and Strategic Professional allowing many more students to progress than would otherwise have been possible.
“We are continuing to add in dedicated support at Strategic Professional, and starting to have a greater focus on Options exams, for which 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.

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 42,752 exams, of which over 4,000 were made possible through remote invigilation.
ACCA Announced March 2021 Exam Pass Rate
ACCA Qualification | Pass rate (%) |
Applied Knowledge | |
BT – Business and Technology | 83 |
FA – Financial Accounting | 74 |
MA – Management Accounting | 72 |
Applied Skills | |
LW – Corporate and Business Law | 87 |
TX – Taxation | 46 |
FR – Financial Reporting | 47 |
PM – Performance Management | 44 |
FM – Financial Management | 46 |
AA – Audit and Assurance | 43 |
Strategic Professional – Essentials | |
SBL – Strategic Business Leader | 50 |
SBR – Strategic Business Reporting | 52 |
Strategic Professional – Options | |
AAA – Advanced Audit and Assurance | 32 |
AFM – Advanced Financial Management | 39 |
APM – Advanced Performance Management | 36 |
ATX – Advanced Taxation | 44 |
FOUNDATION LEVEL QUALIFICATIONS | Pass rate (%) |
ACCA Diploma in Financial and Management Accounting (Level 2 RQF) | |
FA1 – Recording Financial transactions | 76 |
MA1 – Management Information | 74 |
ACCA Diploma in Financial and Management Accounting (Level 3 RQF) | |
FA2 – Maintaining Financial Records | 73 |
MA2 – Managing Costs and Finance | 69 |
ACCA Diploma in Accounting and Business (Level 4 RQF) | |
FBT – Business and Technology | 78 |
FFA – Financial Accounting | 70 |
FMA – Management Accounting | 75 |
READ: How to Register for ACCA