The Association of Chartered Certified Accountants (ACCA) has released the pass rate statistics for the December 2025 examination session, highlighting student performance across multiple exam levels and the volume of participation. The December sitting saw one of the largest candidate turnouts in recent years, with a strong mix of results across subjects and professional levels.
High Participation and Affiliate Progress
In the December 2025 session, a total of more than 120,000 candidates registered and completed their exams, resulting in over 137,000 individual exam sittings. Of these, 4,852 students successfully completed all required examinations and will progress to ACCA affiliate status, strengthening their global credentials as accounting professionals.This large cohort marks one of the busiest examination cycles for the body since 2021, reflecting continued interest and engagement among global accounting students.
Performance Across Applied Skills Papers
At the Applied Skills stage, performance varied considerably across subjects:
- Corporate and Business Law: 82% pass rate
- Taxation: 55% pass rate
- Financial Reporting: 51% pass rate
- Performance Management: 40% pass rate
- Financial Management: 48% pass rate
- Audit and Assurance: 46% pass rate
The strong outcome in Corporate and Business Law illustrates areas where candidates showed particular strength during the December session.
Strategic Professional Level Results
At the Strategic Professional level, results for core and optional papers were released, showing a mix of outcomes in the more advanced segments of the ACCA qualification:
- Strategic Business Leader: 50% pass rate
- Strategic Business Reporting: 48% pass rate
Among optional papers at the Strategic Professional level:
- Advanced Taxation: 50% pass rate
- Advanced Financial Management: 45% pass rate
- Advanced Performance Management: 41% pass rate
- Advanced Audit and Assurance: 38% pass rate
These results indicate the challenging nature of the specialist modules and the varied preparedness levels among candidates in advanced technical areas.
Commentary on Results and Future Sessions
ACCA leadership highlighted that the December session represented a significant volume of exams taken and reiterated the body’s commitment to supporting students through evolving exam formats and learning resources. Performance patterns often inform future support materials and guidance for upcoming sessions.Candidates and institutions can use the pass rate data to benchmark performance and identify key areas of focus for preparation in subsequent exam cycles.