ACCA has released its June 2026 exam results. A total of 119,662 students entered the session and completed 136,544 exams. Pass rates ranged from 89% for Business and Technology (BT) to 39% for Advanced Audit and Assurance (AAA). The session also saw 4,690 students complete all ACCA exams and achieve affiliate status. These results give current and future students a clear picture of how each paper performed and what to expect when planning their ACCA journey.

Here’s what we cover:

ACCA June 2026 Results at a Glance

Highlights

• 119,662 students sat ACCA exams.
• More than 136,000 individual exams were completed.
• Business and Technology (BT) remained the highest-scoring paper.
• Advanced Audit and Assurance (AAA) recorded the lowest pass rate.
• Thousands of students completed the ACCA Qualification and moved to affiliate status.

Source: ACCA June 2026 Results Announcement.

Full ACCA June 2026 Pass Rate Table (All Papers)

The table below shows the official pass rates published by ACCA for every paper in the June 2026 exam session.

Source: ACCA June 2026 Results.

Applied Knowledge Pass Rates Explained

The Applied Knowledge level introduces the core ideas that every accountant needs. These papers build the foundation for the rest of the ACCA Qualification, covering business, financial accounting and management accounting.

The June 2026 results show that students continue to perform strongly at this stage. Two of the three papers achieved pass rates well above 70%, while Business and Technology remained the highest-scoring paper across the entire qualification.

Although these papers are considered the starting point of ACCA, they still require consistent study and a clear understanding of the syllabus.

What is the Applied Knowledge Level?

Applied Knowledge is the first stage of the ACCA Qualification. It is designed to help students understand how businesses operate and how accounting supports decision-making.

Students study three papers:

• Business and Technology (BT)
• Financial Accounting (FA)
• Management Accounting (MA)

Many students complete these exams before moving to the more technical Applied Skills level.

A strong result here often makes later papers easier because many topics continue throughout the qualification.

BT, FA and MA Pass Rates and What They Show

Business and Technology (BT) – 89%

Business and Technology recorded the highest pass rate of every ACCA paper in June 2026.

The paper introduces topics such as:

• Business structures
• Corporate governance
• Professional ethics
• Risk management
• Organisational behaviour

Many students find BT easier because it focuses on understanding business concepts rather than complex calculations.

An 89% pass rate shows that students who prepare well usually perform strongly in this paper.

Financial Accounting (FA) – 71%

Financial Accounting remains one of the most important papers within the ACCA Qualification.

Students learn how to:

• Prepare financial statements
• Record accounting transactions
• Apply accounting principles
• Understand financial reporting standards

Although the paper contains calculations, the syllabus follows a logical structure. Students who practise regularly often develop confidence before moving on to Financial Reporting (FR).

The 74% pass rate reflects steady performance across the global student population.

Management Accounting (MA) – 65%

Management Accounting focuses on using financial information to support business decisions.

Students are tested on:

• Costing methods
• Budgeting
• Performance measurement
• Decision-making techniques

Unlike Financial Accounting, Management Accounting requires students to analyse information rather than simply record it.

Although the pass rate is slightly lower than FA, nearly seven in ten students passed the paper during the June 2026 session.

Applied Skills Pass Rates Explained

The Applied Skills level is where many students begin to experience a noticeable increase in difficulty.

These exams move beyond basic accounting principles and require students to apply technical knowledge to practical business situations.

Many candidates consider this stage the biggest step in the ACCA Qualification because questions often combine several topics within one scenario.

The June 2026 results reflect that challenge. Pass rates range from 82% in Corporate and Business Law (LW) down to 39% in Performance Management (PM).

These figures show that students often find technical and analytical papers more demanding than knowledge-based subjects.

Why Taxation (TX) and Financial Reporting (FR) Trip Up More Students

Both Taxation and Financial Reporting introduce large syllabuses that require detailed technical knowledge.

Taxation (TX)

Taxation covers:

• Income Tax
• Corporation Tax
• Capital Gains Tax
• VAT
• National Insurance
• Tax administration

Success depends on remembering rules while applying them correctly under exam conditions.

The June 2026 pass rate of 55% shows that more than half of candidates met the required standard, but many still found the paper challenging.

Financial Reporting (FR)

Financial Reporting builds directly on Financial Accounting but introduces far more detailed standards and adjustments.

Students must prepare:

• Statement of Financial Position
• Statement of Profit or Loss
• Consolidated financial statements
• Cash flow statements

Questions often test several accounting standards within one scenario.

The 50% pass rate suggests that consistent question practice remains one of the best ways to prepare for this paper.

Performance Management (PM): Why It Consistently Has One of the Lowest Pass Rates

Performance Management recorded a 39% pass rate, making it the lowest-performing paper within the Applied Skills level.

The paper requires students to combine:

• Calculations
• Data interpretation
• Business analysis
• Written explanations

Many questions present unfamiliar business scenarios rather than repeating textbook examples.

Students often know the formulas but lose marks because they struggle to explain what the numbers mean or recommend suitable business actions.

For this reason, tutors frequently encourage students to practise full exam questions under timed conditions rather than relying only on reading notes.

Strategic Professional Pass Rates

The Strategic Professional level is the final stage of the ACCA Qualification. By this point, students are expected to think like professional accountants and business advisers rather than simply applying technical knowledge.

The exams focus on solving complex business problems, analysing real-world scenarios, and making professional judgements. Candidates must demonstrate technical knowledge alongside clear communication, commercial awareness, and ethical decision-making.

In the June 2026 sitting, pass rates across the Strategic Professional papers ranged from 39% to 51%, showing that these exams remain challenging even for experienced students.

Strategic Professional Pass Rates – June 2026

Source: ACCA June 2026 Results.

Essentials: Strategic Business Leader (SBL) and Strategic Business Reporting (SBR)

Every ACCA student must complete the two Essential papers before qualifying.

Strategic Business Leader (SBL)

Strategic Business Leader combines several areas of accounting and business into one integrated exam. Rather than testing separate topics, it asks students to solve business problems using information from a realistic case study.

Students are assessed on areas including:

• Business strategy
• Corporate governance
• Risk management
• Leadership
• Professional ethics
• Communication

The June 2026 51% pass rate shows that around half of candidates successfully demonstrated the professional skills expected at this stage.

Strategic Business Reporting (SBR)

Strategic Business Reporting focuses on advanced financial reporting and the application of International Financial Reporting Standards (IFRS).

Students need to:

• Interpret financial statements
• Apply accounting standards
• Evaluate reporting issues
• Recommend suitable accounting treatments

Unlike earlier papers, success depends less on memorising rules and more on explaining professional judgement.

The paper also recorded a 51% pass rate, matching Strategic Business Leader.

Options: AAA, AFM, APM and ATX

Students choose two Option papers based on their career goals and interests.

Some candidates choose tax or audit, while others focus on finance or business performance.

Advanced Financial Management (AFM) – 47%

Advanced Financial Management explores topics such as:

• Investment appraisal
• Business valuation
• Risk management
• Treasury management
• Corporate finance

The exam includes detailed calculations alongside written analysis. Students often find success through regular practice with past papers and mock exams.

Advanced Performance Management (APM) – 42%

Advanced Performance Management builds on the earlier Performance Management paper but introduces more strategic decision-making.

Students are expected to:

• Evaluate organisational performance
• Recommend improvements
• Interpret business data
• Support management decisions

The paper continues to record one of the lower pass rates because candidates must explain business implications rather than simply produce calculations.

Advanced Taxation (ATX) – 47%

Advanced Taxation covers complex UK tax scenarios, including:

• Corporation Tax
• Income Tax
• Capital Gains Tax
• Inheritance Tax
• VAT
• Tax planning

The syllabus is extensive, and students must keep up with current tax rules. Many questions require candidates to combine several tax areas within one case study.

Advanced Audit and Assurance (AAA) – 39%

Advanced Audit and Assurance recorded the lowest pass rate of the entire June 2026 sitting.

The paper expects students to think like senior audit professionals. Questions require candidates to identify risks, evaluate evidence, apply auditing standards, and communicate professional recommendations.

The exam also places a strong emphasis on written answers. Candidates who understand the technical content can still lose marks if they do not explain their reasoning clearly.

A 39% pass rate does not necessarily mean the paper is impossible. It highlights the high standard expected at this advanced stage and the importance of thorough preparation.

Foundation Level Qualification Pass Rates

The ACCA Foundation qualifications provide an entry point for students who are beginning their accounting journey or who do not yet meet the entry requirements for the main ACCA Qualification.

These qualifications introduce the basic accounting, finance and business skills needed before progressing to higher-level studies.

The June 2026 results show strong pass rates across several Foundation papers, particularly at the introductory level.

Foundation Pass Rates – June 2026

FA1 and MA1: Introductory Diploma Papers

FA1 and MA1 introduce the basics of accounting and bookkeeping.

Students learn topics such as:

• Double-entry bookkeeping
• Basic financial records
• Cost information
• Simple business calculations

These papers are designed for beginners, which helps explain their higher pass rates.

• FA1: 79%
• MA1: 80%

The results suggest that students who build a solid foundation early are well prepared for more advanced studies.

FA2 and MA2: Intermediate Diploma Papers

FA2 and MA2 build on the introductory papers by introducing more detailed accounting concepts.

Students study:

• Financial statements
• Accounting adjustments
• Costing methods
• Budget preparation

As expected, the pass rates fall slightly as the technical content becomes more demanding.

• FA2: 75%
• MA2: 72%

Diploma in Accounting and Business

The Diploma in Accounting and Business includes three papers:

• Foundations in Business and Technology (FBT)
• Foundations in Financial Accounting (FFA)
• Foundations in Management Accounting (FMA)

These papers prepare students for progression to the ACCA Qualification.

The June 2026 results were encouraging:

The consistently strong results suggest that many students are developing the knowledge needed for higher-level accounting studies.

Foundation Specialist Certificates

ACCA also offers specialist certificates that focus on specific areas of accounting and finance.

The June 2026 pass rates were:

These qualifications allow students to develop practical skills in specialist subjects before progressing further.

Which ACCA Papers Were Hardest in June 2026?

Many students look at pass rates to understand which exams they may find most challenging.

While pass rates do not tell the whole story, they provide a useful indication of how candidates performed during a particular sitting.

Lowest Pass Rates

Several themes appear across these papers.

Most require students to:

• Apply technical knowledge in unfamiliar situations.
• Analyse complex business scenarios.
• Explain professional judgement.
• Produce detailed written responses alongside calculations.

Success often depends on understanding why an answer is appropriate rather than simply remembering technical rules.

Highest Pass Rates

The highest-performing papers were:

These papers generally introduce core concepts or focus on knowledge that students can build steadily through regular study and practice.

It is worth remembering that many candidates complete these papers earlier in their ACCA journey, when the syllabus is less technical than later stages.

What ACCA’s June 2026 Results Mean for Students

The June 2026 results tell an important story. While some papers continue to achieve high pass rates, others remain demanding because they test professional judgement, analytical thinking and practical application.

Rather than focusing only on percentages, students should use these results to plan their studies and set realistic expectations.

If You Passed

Passing an ACCA exam is a significant achievement.

Each successful paper moves you closer to completing one of the world’s most recognised accounting qualifications.

After receiving your results, it is worth taking time to:

• Update your study plan.
• Register for your next exam.
• Review any feedback provided by ACCA.
• Build on the study methods that worked well.

Maintaining steady progress is often more effective than rushing through multiple papers.

If You Did Not Pass This Time

Many successful accountants have failed one or more ACCA exams before qualifying.

A lower result should be viewed as an opportunity to identify areas for improvement rather than a reason to stop.

Consider reviewing:

• Your exam technique.
• Time management during the exam.
• Question practice.
• Areas of the syllabus where marks were lost.

Speaking with tutors, joining revision classes or practising additional mock exams can also help improve future performance.

What Affiliate Status Means

One of the biggest milestones in the June 2026 sitting was that 4,690 students completed all ACCA exams and became affiliates.

Affiliate status means a student has successfully completed the ACCA examinations and the Ethics and Professional Skills Module.

The final step towards full ACCA membership is completing the required Practical Experience Requirement (PER).

Once these requirements are met, eligible affiliates can apply to become full ACCA members and use the ACCA designation after their name.

How ACCA Pass Rates Compare Over Time

Many students look at previous exam results to see whether ACCA papers are becoming easier or harder. While this is understandable, pass rates should always be viewed in context.

Each ACCA exam session is different. The number of candidates, syllabus updates, exam preparation, and assessment methods can all influence the final results.

For this reason, comparing one sitting with another does not always give a complete picture.

ACCA publishes official pass rates after every exam session. If you want to compare results across different years, it is best to use ACCA’s published statistics rather than relying on unofficial websites or social media discussions.

Do ACCA Pass Rates Stay the Same?

No. Pass rates change from one sitting to the next.

Some papers remain fairly consistent over time, while others can vary depending on:

• Changes to the syllabus
• Updates to accounting or tax standards
• Candidate preparation
• The number of students sitting the paper
• The balance of questions in a particular exam

For example, Business and Technology (BT) has often recorded one of the highest pass rates because it introduces the fundamentals of business and accounting. On the other hand, papers such as Performance Management (PM), Audit and Assurance (AA), and Advanced Audit and Assurance (AAA) frequently report lower pass rates because they require students to apply technical knowledge in complex business situations.

Rather than choosing papers based only on historical pass rates, it is better to understand the syllabus and prepare thoroughly.

Does a Lower Pass Rate Mean the Exam Is Harder?

Not always.

A pass rate reflects how candidates performed during a particular exam session. It is not a direct measure of exam difficulty.

Several factors can affect pass rates, including:

• The size and depth of the syllabus
• Students’ preparation
• Time management during the exam
• The ability to apply knowledge to unfamiliar scenarios
• Professional judgement and written communication

For example, a technically demanding paper may have a lower pass rate because it requires students to combine calculations with written analysis. That does not necessarily mean the questions were more difficult than those in another paper.

Instead of focusing on percentages alone, students should use pass rates as one piece of information when planning their studies.

Preparing for Your Next ACCA Sitting

Whether you passed your last exam or need to resit a paper, your preparation for the next sitting can make a significant difference.

The ACCA Qualification rewards consistent study rather than last-minute revision. Building good habits over several weeks or months often leads to stronger exam performance.

Below are some practical ways to prepare for your next exam.

Start Your Revision Early

Creating a study timetable gives you enough time to cover the syllabus without unnecessary pressure.

Aim to:

• Break the syllabus into manageable topics.
• Set weekly study goals.
• Leave time for revision and mock exams.
• Review difficult topics regularly.

Studying little and often is usually more effective than trying to learn everything during the final few weeks.

Practise Past Exam Questions

Reading notes is important, but exam success depends on applying your knowledge.

Working through past ACCA questions helps you:

• Understand the style of the exam.
• Improve your time management.
• Identify gaps in your knowledge.
• Become familiar with ACCA marking expectations.

Completing full mock exams under timed conditions can also help build confidence before exam day.

Use the ACCA Practice Platform

ACCA provides a Practice Platform that allows students to experience the computer-based exam environment before sitting the real assessment.

Using the platform helps students:

• Navigate the exam software.
• Become familiar with response options.
• Practise using spreadsheets and word-processing tools.
• Improve confidence under exam conditions.

If you have not used the Practice Platform before, it is worth including it in your revision plan.

Focus on Understanding, Not Memorising

Many ACCA exams test your ability to apply knowledge rather than repeat definitions.

Instead of memorising notes, try to understand:

• Why accounting rules exist.
• How different topics connect.
• When a particular method should be used.
• How to explain your reasoning clearly.

This approach is especially important for Applied Skills and Strategic Professional papers.

Common Reasons Students Struggle With Specific Papers

Every ACCA paper presents different challenges, but certain issues appear repeatedly across many exam sessions.

Recognising these challenges early can help you avoid common mistakes.

1. Weak Exam Technique

Some students understand the syllabus but lose marks because they do not answer the question that has been asked.

Good exam technique includes:

• Reading requirements carefully.
• Planning longer written answers.
• Showing calculations clearly.
• Managing time across all questions.

2. Limited Question Practice

Completing only textbook exercises is rarely enough.

Students who regularly practise past ACCA questions often become more comfortable with:

• Scenario-based questions.
• Professional judgement.
• Written explanations.
• Time pressure.

3. Poor Time Management

Many candidates leave questions unfinished because they spend too long on earlier sections.

A simple exam plan can help:

1. Read the paper carefully.
2. Allocate time to each question based on the marks available.
3. Move on if a question is taking too long.
4. Return to difficult questions if time allows.

Finishing every question usually gives you a better chance of reaching the pass mark.

4. Focusing Only on Calculations

Several ACCA papers require written discussion alongside calculations.

For example:

• Audit papers require explanations of audit risks and procedures.
• Strategic papers require professional recommendations.
• Performance Management asks students to interpret results rather than simply calculate them.

Students who overlook the written elements often miss valuable marks.

5. Leaving Revision Too Late

Trying to learn an entire syllabus during the final week rarely leads to success.

Regular study, frequent revision, and mock exams generally produce better results than intensive last-minute preparation.

Where Practical Accounting Training Fits Alongside ACCA Study

ACCA provides a strong understanding of accounting principles, financial reporting, taxation, audit, and business management.

However, employers also look for practical workplace skills.

Many accounting jobs expect candidates to have experience using cloud accounting software and modern bookkeeping systems alongside their professional qualifications.

Examples include:

• Xero
• QuickBooks
• Payroll software
• Bookkeeping systems
• Digital VAT processes

Learning these practical skills can help students feel more confident when applying for entry-level accounting and bookkeeping roles.

For example, a candidate who has completed ACCA exams and also understands how to process invoices, reconcile bank accounts, prepare VAT returns, or use cloud accounting software may be better prepared for day-to-day work.

At TaxCare Academy, our focus is on practical accounting training that complements professional qualifications. We do not provide ACCA tuition. Instead, we help learners develop the software and bookkeeping skills that employers regularly ask for.

You may find these resources helpful:

• Complete Xero Training Course (Levels 1–3)
• Complete QuickBooks Training Course (Levels 1–3)
• Bookkeeping Courses
• Payroll Training
• Accounting Software Training

These practical courses can support your career development while you continue working towards professional qualifications such as ACCA.

ACCA vs AAT Pass Rates: Is One Qualification Harder?

A common question from people considering an accounting career is whether ACCA or AAT is more difficult.

There is no simple answer because the two qualifications have different purposes.

ACCA

ACCA is a professional accountancy qualification designed for those who want to become qualified accountants. It covers advanced topics such as:

• Financial reporting
• Audit
• Taxation
• Financial management
• Business strategy
• Professional ethics

The qualification is recognised internationally and prepares students for a wide range of accounting and finance careers.

AAT

The Association of Accounting Technicians (AAT) focuses on practical accounting and bookkeeping skills.

Students learn areas such as:

• Bookkeeping
• Management accounting
• Business tax
• Payroll
• Accounting software

Many people begin with AAT before progressing to ACCA, although this is not the only route.

Can You Compare Pass Rates?

It is important to be careful when comparing pass rates between ACCA and AAT.

The qualifications differ in:

• Entry requirements
• Course structure
• Assessment methods
• Student experience
• Learning outcomes

A lower pass rate does not automatically mean one qualification is “harder” than another. Each qualification measures different knowledge and skills.

The best choice depends on your career goals, previous experience, and the type of accounting role you want to pursue.

For official information about AAT qualifications, visit the Association of Accounting Technicians (AAT) website. Likewise, ACCA publishes official exam results and pass rates after every exam session on its own website.

Conclusion

The ACCA June 2026 results give a useful snapshot of how students got on across the qualification, from the first Applied Knowledge papers right through to Strategic Professional level.

Business and Technology (BT) came out on top with an 89% pass rate, while Advanced Audit and Assurance (AAA) had the toughest sitting at 39%. Across the board, 119,662 students sat 136,544 exams, and 4,690 came through with affiliate status.

A low pass rate on a paper doesn’t mean you’re destined to struggle with it. Everyone comes into ACCA with different experience, study habits, and reasons for doing the qualification, so it’s worth treating these numbers as context rather than a forecast.

What actually moves the needle is steady preparation: working through practice questions regularly and knowing the syllabus inside out. Whether this is your first ACCA exam or you’re deep into Strategic Professional, the June 2026 results are a decent benchmark for setting realistic goals.

Ready to build practical skills alongside your ACCA studies?

Qualifications like ACCA carry weight, but employers also want to see you can actually use the software. TaxCare Academy’s courses cover:

• Xero
• QuickBooks
• Bookkeeping
• Payroll
• Accounting software more broadly

These are built to give you hands-on workplace skills that sit alongside your ACCA progress, so you’re ready for real accounting roles in the UK. Have a look at our accounting courses and take the next step.

Next Steps: Build Practical Accounting Skills Alongside Your ACCA Studies

Passing ACCA exams is an important achievement, but employers often look for more than exam success alone.

Many accounting and bookkeeping roles expect candidates to have practical experience using cloud accounting software and digital finance systems.

Developing these workplace skills while studying ACCA can help you feel more confident when applying for jobs.

At TaxCare Academy, we focus on practical accounting training that prepares learners for everyday work in finance. While we do not provide ACCA tuition, our courses help students build the software and bookkeeping skills that many UK employers expect.

Popular training options include:

• Complete Xero Training Course (Levels 1–3)
• Complete QuickBooks Training Course (Levels 1–3)
• Bookkeeping Courses
• Payroll Training
• VAT and Accounting Software Training

If you are working towards an accounting career, combining a recognised qualification such as ACCA with practical software experience can strengthen your CV and prepare you for the workplace.