ACCA has released the ACCA June Pass Rates 2026 for the June exam session, covering Applied Knowledge, Applied Skills and Strategic Professional papers. The official results show paper-wise pass percentages rather than one overall pass rate.
The June 2026 pass rates range from 39% to 89% across the papers. Here the given details covers the ACCA June 2026 pass rate by paper, level-wise percentages, recent session comparisons and clarification on the ACCA pass percentage in India.
ACCA has released the ACCA June Pass Rates 2026 for students who appeared in the June 2026 exam session. The results include paper-wise pass percentages for Applied Knowledge, Applied Skills and Strategic Professional exams.
In the June sitting, 119,662 students entered, and 136,544 exams were completed. ACCA has reported the pass rate separately for each paper rather than as one overall percentage.
The given details below show the official ACCA June 2026 pass rate by paper for the main ACCA Qualification.
|
Level |
Paper |
June 2026 Pass Rate |
|
Applied Knowledge |
BT – Business and Technology |
89% |
|
Applied Knowledge |
MA – Management Accounting |
65% |
|
Applied Knowledge |
FA – Financial Accounting |
71% |
|
Applied Skills |
LW – Corporate and Business Law |
82% |
|
Applied Skills |
PM – Performance Management |
41% |
|
Applied Skills |
TX – Taxation |
55% |
|
Applied Skills |
FR – Financial Reporting |
52% |
|
Applied Skills |
AA – Audit and Assurance |
47% |
|
Applied Skills |
FM – Financial Management |
48% |
|
Strategic Professional – Essentials |
SBL – Strategic Business Leader |
51% |
|
Strategic Professional – Essentials |
SBR – Strategic Business Reporting |
47% |
|
Strategic Professional – Options |
AFM – Advanced Financial Management |
47% |
|
Strategic Professional – Options |
APM – Advanced Performance Management |
42% |
|
Strategic Professional – Options |
ATX – Advanced Taxation |
47% |
|
Strategic Professional – Options |
AAA – Advanced Audit and Assurance |
39% |
The ACCA June 2026 pass rate for Applied Knowledge was 89% for BT, 65% for MA and 71% for FA. BT recorded the highest pass percentage among the three Applied Knowledge papers in this session.
|
Paper |
Full Name |
Pass Rate |
|
BT |
Business and Technology |
89% |
|
MA |
Management Accounting |
65% |
|
FA |
Financial Accounting |
71% |
These results show the percentage of students who passed each paper in the June 2026 session. They should not be treated as a prediction of an individual student's result.
The ACCA June 2026 pass rate for Applied Skills ranged from 41% to 82%. LW had an 82% pass rate, while PM recorded 41%. AA, or Audit and Assurance, had a 47% pass rate.
|
Paper |
Full Name |
Pass Rate |
|
LW |
Corporate and Business Law |
82% |
|
PM |
Performance Management |
41% |
|
TX |
Taxation |
55% |
|
FR |
Financial Reporting |
52% |
|
AA |
Audit and Assurance |
47% |
|
FM |
Financial Management |
48% |
Students can use these figures to understand recent paper-level results, but the pass rate alone does not show the difficulty faced by each individual candidate.
The ACCA June 2026 pass rate for Strategic Professional papers ranged from 39% to 51%. SBL recorded 51%, while AAA recorded 39%. SBR and AFM both had a 47% pass rate.
|
Paper |
Full Name |
Pass Rate |
|
SBL |
Strategic Business Leader |
51% |
|
SBR |
Strategic Business Reporting |
47% |
|
Paper |
Full Name |
Pass Rate |
|
AFM |
Advanced Financial Management |
47% |
|
APM |
Advanced Performance Management |
42% |
|
ATX |
Advanced Taxation |
47% |
|
AAA |
Advanced Audit and Assurance |
39% |
ACCA publishes these results by individual paper, allowing students to check the performance of each Strategic Professional exam separately.
The official ACCA historical data also shows how pass rates have changed across recent exam sessions. For example, AA increased from 43% in March 2026 to 47% in June 2026, while PM decreased from 45% to 41% during the same period.
Applied Knowledge and Skills
|
Year |
BT |
MA |
FA |
LW |
PM |
TX |
FR |
AA |
FM |
|
June 2026 |
89% |
65% |
71% |
82% |
41% |
55% |
52% |
47% |
48% |
|
June 2025 |
88% |
64% |
68% |
81% |
43% |
54% |
50% |
44% |
48% |
|
June 2024 |
89% |
68% |
68% |
79% |
42% |
55% |
51% |
44% |
48% |
|
June 2023 |
83% |
63% |
72% |
80% |
40% |
56% |
49% |
45% |
52% |
|
June 2022 |
85% |
64% |
69% |
82% |
41% |
52% |
51% |
39% |
52% |
|
June 2021 |
88% |
68% |
74% |
86% |
41% |
50% |
51% |
39% |
53% |
Strategic Professional
|
Year |
SBL |
SBR |
AFM |
APM |
ATX |
AAA |
|
June 2026 |
51% |
47% |
47% |
42% |
47% |
39% |
|
June 2025 |
51% |
49% |
46% |
40% |
49% |
40% |
|
June 2024 |
52% |
49% |
46% |
37% |
47% |
37% |
|
June 2023 |
51% |
51% |
47% |
34% |
43% |
34% |
|
June 2022 |
50% |
49% |
41% |
33% |
42% |
31% |
|
June 2021 |
46% |
44% |
39% |
32% |
41% |
32% |
Foundation Level and DipIFR
|
Year |
FA1 |
MA1 |
FA2 |
MA2 |
FBT |
FMA |
FFA |
FAU |
FTX |
FFM |
DipIFR |
|
June 2026 |
79% |
80% |
75% |
72% |
80% |
66% |
75% |
42% |
51% |
40% |
42% |
|
June 2025 |
79% |
77% |
72% |
67% |
82% |
66% |
72% |
53% |
46% |
56% |
44% |
|
June 2024 |
79% |
78% |
75% |
66% |
80% |
69% |
74% |
50% |
41% |
60% |
44% |
|
June 2023 |
78% |
78% |
69% |
69% |
75% |
71% |
71% |
40% |
38% |
39% |
43% |
|
June 2022 |
74% |
71% |
73% |
72% |
77% |
72% |
73% |
31% |
49% |
40% |
45% |
|
June 2021 |
78% |
77% |
74% |
70% |
75% |
72% |
69% |
44% |
37% |
54% |
— |
The comparison shows that pass percentages can change between exam sessions. Students should therefore use historical figures only as a reference and not as a fixed expectation for future exams.
The ACCA June Pass Rates 2026 give students a clear view of recent paper-level results. However, the percentage alone cannot determine whether a student will pass or fail an upcoming exam.
Students preparing for future ACCA exams can use the results to:
Understand recent paper-wise pass trends.
Identify subjects that need more revision.
Practise questions based on the exam requirements.
Take timed mock tests.
Review mistakes after each practice test.
Improve answer structure and time management.
Use ACCA's official learning and practice resources.
A pass rate is a general exam-session figure. It does not measure an individual student's preparation, knowledge or exam performance.