ACCA, Dip IFRS and CMA US Pass Rates: Official Figures by Paper
In ACCA’s Jun 2026 sitting, Applied Skills exams (excluding LW) averaged 49% and Strategic Professional exams 46%, with AAA lowest at 39%. The Dip IFRS pass rate was 42% in Jun 2026. IMA last published a CMA US global pass rate of 45% (January–February 2020).
Last reviewed by Sai Manikanta Pedamallu, ACCA, CMA ·
Global Fin X does not track pass rates across all its students, so this page shows only the exam bodies’ own figures. One result we can state: every Global Fin X Dip IFRS student who has sat the exam has passed.
What are the ACCA Applied Knowledge and Applied Skills pass rates?
Applied Knowledge papers have the highest pass rates (BT 89% in Jun 2026). Of the Applied Skills papers, PM is usually the lowest, at 41% in Jun 2026.
| Paper | Jun 2026 | Mar 2026 | Dec 2025 | Sep 2025 | Jun 2025 |
|---|---|---|---|---|---|
| BT Business and Technology (not taught at Global Fin X) | 89% | — | 87% | — | 88% |
| MA Management Accounting (not taught at Global Fin X) | 65% | — | 64% | — | 64% |
| FA Financial Accounting (not taught at Global Fin X) | 71% | — | 68% | — | 68% |
| LW Corporate and Business Law (not taught at Global Fin X) | 82% | — | 82% | — | 81% |
| PM Performance Management | 41% | 45% | 40% | 43% | 43% |
| TX Taxation (not taught at Global Fin X) | 55% | 53% | 55% | 55% | 54% |
| FR Financial Reporting | 52% | 50% | 51% | 48% | 50% |
| AA Audit and Assurance | 47% | 43% | 46% | 46% | 44% |
| FM Financial Management | 48% | 50% | 48% | 46% | 48% |
Applied Knowledge exams (BT, MA, FA) and LW are on-demand computer-based exams, so ACCA reports them only for June and December. “—” means no session.
What are the ACCA Strategic Professional pass rates?
Strategic Professional pass rates sat between 39% and 51% in Jun 2026. SBL was highest; AAA and APM are usually the lowest.
| Paper | Jun 2026 | Mar 2026 | Dec 2025 | Sep 2025 | Jun 2025 |
|---|---|---|---|---|---|
| SBL Strategic Business Leader | 51% | 52% | 50% | 51% | 51% |
| SBR Strategic Business Reporting | 47% | 50% | 48% | 48% | 49% |
| AFM Advanced Financial Management | 47% | 44% | 45% | 44% | 46% |
| APM Advanced Performance Management | 42% | 40% | 41% | 40% | 40% |
| ATX Advanced Taxation (not taught at Global Fin X) | 47% | 50% | 50% | 53% | 49% |
| AAA Advanced Audit and Assurance | 39% | 42% | 38% | 40% | 40% |
What is the ACCA Dip IFRS pass rate?
42% in Jun 2026. Over the last ten sessions it ranged from 35% to 46%, averaging 42%.
| Session | Pass rate |
|---|---|
| Jun 2026 | 42% |
| Dec 2025 | 46% |
| Jun 2025 | 44% |
| Dec 2024 | 41% |
| Jun 2024 | 44% |
| Dec 2023 | 35% |
| Jun 2023 | 43% |
| Dec 2022 | 41% |
| Jun 2022 | 45% |
| Dec 2021 | 39% |
Every Global Fin X Dip IFRS student who has sat the exam has passed (our own records; not an ACCA figure).
What is the CMA US pass rate?
IMA’s most recent published global figure is 45% for both parts, from the January–February 2020 window. IMA has not published a newer global pass rate since.
| Window | Part 1 | Part 2 | Source |
|---|---|---|---|
| January–February 2020 | 45% | 45% | IMA press release, May 2020 (as reported by UWorld) |
Global pass rate for both Part 1 and Part 2 in the first window of the revised curriculum. Part 1 had averaged about 35% in earlier years. Figures quoted elsewhere for later years are third-party estimates, not IMA data.
Does Global Fin X publish its own pass rates?
No. We don’t collect results from every student, so any overall pass rate we published would be a guess. For Dip IFRS, every Global Fin X student who has sat the exam has passed.
Be careful with coaching pass rates quoted without a method: ask how many students sat, over which sittings, and whether students who didn’t report a result are counted.
How should you use pass rates when planning ACCA papers?
Use them to set expectations and plan time, not to pick papers. A lower pass rate means more preparation time and question practice, not that the paper is out of reach.
- Allow more question practice for papers that usually pass below 45% (PM, AAA, APM).
- Strategic Professional pass rates are similar across options, so choose AFM, APM, ATX or AAA by your career direction.
- Pass rates are global; ACCA does not publish country-level figures on these pages.
Frequently asked questions
Which ACCA paper has the lowest pass rate?
In Jun 2026, AAA (Advanced Audit and Assurance) had the lowest Strategic Professional pass rate at 39%. Among Applied Skills papers, PM was lowest at 41%.
What is the Dip IFRS pass rate?
ACCA reports 42% for Jun 2026, and an average of 42% over the last ten sessions.
What is the CMA US pass rate?
IMA’s last published global pass rate is 45% for both parts (January–February 2020).
What is Global Fin X’s pass rate?
Global Fin X does not track pass rates across all students, so it publishes none. Every Global Fin X Dip IFRS student who has sat the exam has passed.
Can I download this data?
Yes. The ACCA, Dip IFRS and CMA US figures on this page are available as a CSV file at /acca/pass-rates/data.csv.
Plan your next paper
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Sources
- ACCA — Applied Knowledge and Applied Skills pass rates — as of 17 October 2026
- ACCA — Strategic Professional pass rates — as of 17 October 2026
- ACCA — DipIFR pass rates — as of 17 October 2026
- IMA press release, May 2020 (as reported by UWorld) — as of 17 October 2026
Last reviewed by Sai Manikanta Pedamallu, ACCA, CMA · . Dates, fees and pay data are set or published by third parties and change — always confirm on the source.