Analysis of September 2025 ACCA Results

Georgina Roberts

September’s ACCA Results — and How To Use Them To Your Advantage

The September ACCA Exam session results are now out and we're taking stock of what's going on behind the numbers.

We don’t simply see these percentages as just, 'pass or fail', we see them as a benchmarking tool; a useful way to help you make sense of your own performance, compare against global trends, and plan your next steps towards your ACCA Exams.

The Official September 2025 ACCA Pass Rates

You can view the full list of pass rates on the 

official ACCA website
.

  • Applied Skills Level

    TX (Taxation): 55%
    FR (Financial Reporting): 48%
    PM (Performance Management): 43%
    FM (Financial Management): 46%
    AA (Audit & Assurance): 46%

  • Strategic Professional Level

    SBL (Strategic Business Leader): 51%
    SBR (Strategic Business Reporting): 48%

  • SP Level Options

    AAA (Advanced Audit & Assurance): 40%
    AFM (Advanced Financial Management): 44%
    APM (Advanced Performance Management): 40%
    ATX (Advanced Taxation): 53%

The MOOvers and Shakers

This session’s standout  is ATX (Advanced Taxation), with a solid 53% pass rate — some might say it's arguably, the “easiest” of the Strategic Option papers, or at least, this time around.

Meanwhile, AAA and APM continue to test even experienced students, both with low pass rates at 40%. These papers demand not just technical accuracy, but also strategic depth and professional judgement — perhaps this reflects the classic ACCA step-up challenge from applied skills to strategic level.

At the Applied Skills level, PM (Performance Management) remains one of the toughest papers with a 43% pass rate, and FR (Financial Reporting) has slipped slightly to 48%. This should remind everyone taking applied skills exams that the “core” papers deserve serious study time and consistent practice.

3 Ways To Use These ACCA Pass Rate Statistics To Your Advantage

  1. Benchmark Your Result
    Compare your mark against the global pass rate.
    If you fell below it then this is a great opportunity to treat it as diagnostic feedback — where might your preparation, question practice or exam technique need a reset? What could you do next time to boost your marks and gain that extra couple of %?

  2. Priortise 'Risk' Papers
    If you're planning on taking two papers at a time, consider a tough one paired with a safer one.
    Papers like PM, AAA or APM may need extra 'buffer' time for regular question practice and revision focus.

  3. Get Psychologically Prepped for the Next Exams
    Knowing the global trends and pass rates will help you be realistic and temper expectations.
    You’re not alone if you didn't hit the pass rate in this last exam session. Resilience is part of the ACCA journey.
    So it's how you reset, regroup, and resit that counts now.


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Next Steps

The aCOWtancy team of tutors and Student Support Staff are always here to help.
Hit the chat button on the site if you want guidance or simple advice on what to do next. 
Whether it’s planning your next paper, shifting your study methods or strategies, or upgrading to aCOWtancy Premium or Ultra, we're happy to chat through your options.


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Let’s get one more pass in the bag before the end of 2025!

All the best,
Richard Clarke
Founder, aCOWtancy.com