The Association of Chartered Certified Accountants announced the results for their September 2017 exam sitting on Monday, with pass rates remaining similar to the June 2017 sitting.
More than 101, 365 students around the world participated in the exam, with a total of 130,824 exams taken and 4,325 students completing their final exams to become ACCA members.
"We’re delighted with the pass results for the September 2017 exam session," stated Alan Hatfield, ACCA executive director of strategy and development. "Our session-led computer-based exams (CBE) continue to roll out globally with much success, now being available in 36 countries around the world. We have also worked closely with tutors at approved learning providers in several countries, to improve teaching towards the innovative assessments, which has positively affected results."
"Unsurprisingly, students that attend our approved learning providers continue to get stronger pass rates; a credit to our learning providers who are supporting all of the qualification transformations," added Hatfield. "Transformations include opportunities to sit exams four times a year and to demonstrate workplace skills in the exams, allowing students to become more effective accountants in the workplace."
The September 2017 ACCA Exam qualifications and pass rates are as follows:
|Knowledge ||Pass rate %|
|F1 - Accountant in Business ||80 |
|F2 - Management Accounting ||62 |
|F3 - Financial Accounting ||67 |
|F4 - Corporate and Business Law ||80 |
|F5 - Performance Management ||43 |
|F6 - Taxation ||48 |
|F7 - Financial Reporting ||47 |
|F8 - Audit and Assurance ||37 |
|F9 - Financial Management ||48 |
|P1 - Governance, Risk and Ethics ||53 |
|P2 - Corporate Reporting ||50 |
|P3 - Business Analysis ||55 |
|P4 - Advanced Financial Management ||35 |
|P5 - Advanced Performance Management ||32 |
|P6 - Advanced Taxation ||33 |
|P7 - Advanced Audit and Assurance ||31 |
|Foundations in Accountancy ||Pass Rate % |
|Introductory Certificate in Financial and Management Accounting || |
|FA1 – Recording Financial transactions ||79 |
|MA1 – Management Information ||86 |
Intermediate Certificate in Financial and Management Accounting
|FA2 - Maintaining Financial Records ||71 |
|MA2 – Managing Costs and Finance ||67 |
Diploma in Accounting and Business
|FAB – Accountant in Business ||73 |
|FMA –Management Accounting ||63 |
|FFA – Financial Accounting ||61 |
The ACCA is also set to launch a new Ethics and Professional Skills module on October 31, which looks to develop the "full spectrum of advanced ethical and professional skills, exposing [users] to realistic business situations," according to the association.
For more on the ACCA, head to their site here.
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