ACCA December 2018 Pass Rates

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ACCA December 2018 PASS RATES

ACCA students are still struggling to pass the audit papers (AA and AAA) if the December pass rates are anything to go by. Both papers have the dubious honour of having the lowest pass rates at the ‘applied’ and ‘strategic professional’ levels. AA paper sitters told PQ magazine their heads were still spinning after sitting the December paper, and the 38% pass rate seems to bear out the fact that many candidates spent too long on section A. Student feedback on AAA was all about time pressure and that pass rate, at 31%, remains the lowest of all the papers. 



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Feedback following the PM paper was mixed. Students seemed to struggle with how the information was presented, and one PQ was worried they had underestimated the test. With a pass rate of 39% and 43% for the last two sittings, that would be unwise!

AB 83%; MA 64%; FA 71%; LW 82%; PM 39%; TX 51%; FR 51%; AA 38%; FM 43%;

SBL 48%; SBR 47%AFM 41%; APM 33%; ATX 40%; AAA 31%

ACCA December 2018 PASS RATES

APM also stands out for its 33% pass rate. Students told us that they found Q2 confusing and some asked for more time to do the paper justice. As one sitter told us: “It is not fair that advanced papers have the same three hours as intermediate papers.” It wasn’t all tough news. There was a jump in all the applied knowledge paper pass rates, compared to the September sitting. And, there was a big jump in the AFM and ATX pass rates this winter.

The SBR success rate also held steady and SBL rates jumped. Good news as there were more than double the number of sitters this time around. ACCA’s Alan Hatfield felt that the pass rates were “very pleasing overall”. He went on: “It is excellent to see the improvement in the Strategic Business Leader pass rate from the September session.”

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