ACCA: Advanced audit and assurance remains toughest paper in December exam 2025 session

ACCA: Advanced audit and assurance remains toughest paper in December exam 2025 session

The Association of Chartered Certified Accountants (ACCA) has published the pass rates for the December 2025 exam sitting, marking the largest volume of exams undertaken since December 2021.

During this session, 120,633 students entered the examination process and completed 137,609 exams. This period also saw a significant milestone for 4,852 students who completed their final examinations, successfully moving to affiliate status to join a global community of over 257,000 members.

Alan Hatfield, ACCA’s executive director of content, quality and innovation, noted that the strong set of results was bolstered by guided learning support and increased engagement with the new CBE Practice Platform. He highlighted the organisation’s focus on employability and the “redesigned qualification”, assuring students that the transition would be smooth without disadvantaging existing progression.

Regarding specific module performance, the Applied Knowledge papers maintained high success rates. Business & technology achieved 87%, followed by financial accounting at 68% and management accounting at 64%. Within the applied skills category, corporate and business law remained the highest at 82%, while performance management proved the most challenging module with a pass rate of 40%.

At the strategic professional level, the strategic business leader exam saw exactly half of the candidates pass, slightly edging out strategic business reporting at 48%. Among the optional papers, advanced taxation had the highest pass rate at 50%, whereas advanced audit and assurance recorded the lowest at 38%. The foundation level qualifications also demonstrated strong performance, particularly in the lower levels, with pass rates reaching as high as 81% for management information.

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