The ACCA September 2025 exam session results are out — and they reveal a mix of strong performances and some challenging areas for students.
According to ACCA, 98,551 students sat 112,799 exams, with 3,807 new affiliates achieving their final qualification. These figures show steady engagement and determination among aspiring accountants across the UK and worldwide.
In this blog, we break down the official ACCA September 2025 pass rates, highlight the top-performing papers, and share practical study tips to help you prepare for the next session with confidence.
Here’s what we cover:
Overview: ACCA September 2025 Exam Results
The September 2025 results once again show varied performances across different levels of the qualification. Strategic Professional pass rates continue to challenge students, while several Applied Skills papers saw solid improvement.
Here’s a summary of the overall student participation this session:
- Total students entered: 98,551
- Total exams completed: 112,799
- New ACCA Affiliates: 3,807
These numbers reflect a strong community of learners striving for professional success and every exam session brings valuable insights into how students are progressing.
ACCA September 2025 Pass Rates by Paper
The table below shows the official ACCA pass rates for each paper, as published on accaglobal.com.
Applied Skills
| Level / Paper | Pass Rates |
| Performance Management (PM) | 43% |
| Taxation (TX – UK) | 55% |
| Financial Reporting (FR) | 48% |
| Audit and Assurance (AA) | 46% |
| Financial Management (FM) | 46% |
Strategic Professional – Essentials
| Level / Paper | Pass Rates |
| Strategic Business Leader (SBL) | 51% |
| Strategic Business Reporting (SBR) | 48% |
Strategic Professional – Options
| Level / Paper | Pass Rates |
| Advanced Financial Management (AFM) | 44% |
| Advanced Performance Management (APM) | 40% |
| Advanced Taxation (ATX – UK) | 53% |
| Advanced Audit and Assurance (AAA – UK) | 40% |
Applied Skills – Mixed Performance but Steady Improvement
The Applied Skills level bridges theory and practical accounting knowledge. It is also where students start to feel the step up in difficulty.
| Paper | Pass Rate |
| Performance Management (PM) | 43% |
| Taxation (TX – UK) | 55% |
| Financial Reporting (FR) | 48% |
| Audit and Assurance (AA) | 46% |
| Financial Management (FM) | 46% |
What we can learn
- Performance Management (PM) continues to challenge students with applied logic and cost analysis questions.
- Taxation (TX) and Financial Reporting (FR) have moderate rates, reflecting steady but demanding syllabus updates.
Study Tips for Applied Skills
- Practise exam-style questions early not just near exam time.
- Watch official ACCA Examiner’s Reports to understand common mistakes.
- Focus on time management many students run out of time on PM and FR.
Strategic Professional – The Real Test of Skills
At this level, ACCA exams assess students’ ability to apply knowledge in real business contexts. Pass rates remain consistent with previous sessions.
| Paper | Pass Rate |
| Strategic Business Leader (SBL) | 51% |
| Strategic Business Reporting (SBR) | 48% |
| Advanced Financial Management (AFM) | 44% |
| Advanced Performance Management (APM) | 40% |
| Advanced Taxation (ATX – UK) | 53% |
| Advanced Audit and Assurance (AAA – UK) | 40% |
Analysis
- SBL continues to perform steadily at 51%, suggesting that students who plan well and manage time effectively can pass.
- ATX shows encouraging results at 53%, the highest among the optional papers.
- APM and AAA remain tough, with only 40% of students passing.
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Study Tips for Strategic Professional
- Practise integrating topics SBL and SBR reward students who connect financial and business insights.
- Focus on professional skills marks these can make the difference between passing and failing.
- Study past case studies and ACCA technical articles, available on the ACCA website.
What Do These Pass Rates Tell Us?
1. Consistent Difficulty Across Higher Levels
Pass rates for Strategic Professional exams stay below 55%, proving these papers demand real-world understanding and application rather than simple memorisation.
2. Applied Skills Students Are Adapting Well
Improved results in TX and FR show students are becoming more comfortable with the digital format and structured exam questions.
3. Students Benefit from Continuous Practice
Those who used the ACCA Practice Platform or approved learning partners often perform better than self-studying students. Structured preparation clearly pays off.
Common Challenges Students Faced
According to ACCA’s examiner feedback and student discussions, the following challenges stood out this session:
- Weak time management: Many students could not complete all required questions.
- Lack of technical accuracy: Especially in PM and AA papers.
- Failure to show workings clearly: Costing valuable marks.
- Limited understanding of professional skills: In SBL and AAA papers, communication and analysis skills are as important as calculations.
How to Overcome These
- Practise mock exams in timed conditions.
- Review your answers critically — would a real client understand them?
- Enrol in structured ACCA tuition or revision courses to strengthen weak areas.
Comparison with Previous Sessions
| Session | SBL | SBR | FR | TX (UK) | PM | AA |
| June 2025 | 51% | 49% | 50% | 54% | 43% | 44% |
| September 2025 | 51% | 48% | 48% | 55% | 43% | 46% |
Insight:
- The differences are small but positive — showing steady progress overall.
- Students are adapting well to the evolving exam style and ACCA’s digital focus.
Examiner Insights: What ACCA Advises
The ACCA examiners shared several key recommendations:
- Answer all parts of the question — even partial answers earn marks.
- Use professional language in report or memo questions.
- Apply theory to the scenario rather than repeating textbook definitions.
These small steps often separate successful candidates from those who narrowly miss the pass mark.
Tips for Success in the Next Exam Session
If you are sitting for the December 2025 exams, use these proven strategies:
- Start early study at least 10–12 weeks before the exam.
- Set weekly targets to complete one syllabus section each week.
- Practise under timed conditions, especially for SBL and PM.
- Use ACCA-approved study materials from Kaplan or BPP.
- Join online revision courses for expert guidance and live Q&A support.
The Road to Becoming an ACCA Affiliate
With 3,807 new affiliates joining in September 2025, thousands more are close to achieving this milestone. Passing your final exam is more than an academic goal — it is your entry ticket to becoming a globally recognised professional accountant.
Conclusion
The ACCA September 2025 exam session highlights steady progress across most papers, with many students showing resilience and improved understanding. While challenges remain — especially at the Strategic Professional level — consistent study, time management, and practical training can make all the difference.
If you are preparing for the next session, start now. Build your confidence through structured, hands-on learning and expert tutor support.
