Pass rates announced for ACCA’s first exam sitting for 2021

ACCA (the Association of Chartered Certified Accountants) announces the pass rates of its latest exam sitting for March 2021.

In spite of the continued global disruption as a result of the Covid-19 pandemic, exam sittings were carried out in the vast majority of our markets worldwide. The results saw over 92,000 students around the world entering almost 112,000 exams. A total of 3,440 students completed their final exams to become ACCA affiliates, in addition to the 13,404 new affiliates created throughout 2020.

For the health and safety of our students, additional measures were implemented in line with relevant governmental advice. Again, ACCA implemented remote invigilation where local regulations did not permit in-centre exams, notably across the UK and Ireland, to enable many more students continue their ACCA journey despite the challenging conditions.

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.

“Whilst Covid-19 continues to be the greatest challenge of our time, our students have made tremendous strides in their ACCA journeys in this latest exam session. The incredible support of all our Approved Learning Partners in assisting our students to achieve these results is hugely attributed to this success. As always, we also want to thank all our students for choosing to study with ACCA and reassure them that we’ll continue to help them progress by offering remotely invigilated exams where needed, as well as exams in centres where it is safe and appropriate to do so.”

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.

For any student-related enquiry, please email ACCA Connect at

Visit for more information and resources in the Covid-19 hub.

ACCA Qualification

Pass rate (%)


Applied Knowledge


BT - Business and Technology


FA - Financial Accounting


MA - Management Accounting




Applied Skills


LW - Corporate and Business Law


TX – Taxation


FR - Financial Reporting


PM - Performance Management


FM - Financial Management


AA - Audit and Assurance




Strategic Professional - Essentials


SBL - Strategic Business Leader


SBR - Strategic Business Reporting




Strategic Professional – Options


AAA - Advanced Audit and Assurance


AFM - Advanced Financial Management


APM - Advanced Performance Management


ATX - Advanced Taxation



Pass rate (%)

ACCA Diploma in Financial and Management Accounting (Level 2 RQF)


FA1 - Recording Financial transactions


MA1 - Management Information




ACCA Diploma in Financial and Management Accounting (Level 3 RQF)


FA2 - Maintaining Financial Records


MA2 - Managing Costs and Finance




ACCA Diploma in Accounting and Business (Level 4 RQF)


FBT - Business and Technology


FFA - Financial Accounting


FMA - Management Accounting


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About ACCA: ACCA is the Association of Chartered Certified Accountants. We’re a thriving global community of 227,000 members and 544,000 future members based in 176 countries and regions that upholds the highest professional and ethical values.

We believe that accountancy is a cornerstone profession of society that supports both public and private sectors. That’s why we’re committed to the development of a strong global accountancy profession and the many benefits that this brings to society and individuals.

Since 1904 being a force for public good has been embedded in our purpose. And because we’re a not-for-profit organisation, we build a sustainable global profession by re-investing our surplus to deliver member value and develop the profession for the next generation.

Through our world leading ACCA Qualification, we offer everyone everywhere the opportunity to experience a rewarding career in accountancy, finance and management. And using our respected research, we lead the profession by answering today’s questions and preparing us for tomorrow.

Find out more about us at

"As always, we also want to thank all our students for choosing to study with ACCA and reassure them that we’ll continue to help them progress by offering remotely invigilated exams where needed, as well as exams in centres where it is safe and appropriate to do so."

Alan Hatfield - ACCA executive director - strategy and development