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      Is ACCA Easy to Crack? & Pass Rate

      Last Update On 27th June 2024
      Duration: 9 Mins Read

      ACCA or the Association Of Certified Chartered Accountants is a global chartered accountancy course that enables you to work as a CA in more than 180 countries. This professional course governed by the UK body is highly prestigious and in demand. The ACCA course has about three levels: knowledge, skill, and professional. When compared to the Indian CA or even US CPA  Course the ACCA course is quite flexible in terms of appearing for the papers, gaining exemptions and even obtaining your mandatory work experience. The ACCA course is said to be moderately complex, however, if you’d like to know more about the difficulty level of the ACCA, here’s a detailed overview of how to become an ACCA.

      About ACCA Qualification

      ACCA or the Association of Chartered Certified Accountants is a globally recognized accounting course accepted in over 180 countries. This UK-based course can be completed in a year or two based on your learning pace or the exemptions you’ve gained. ACCA equips students with hardcore accounting concepts like taxation, auditing, strategic business reporting, financial reporting, etc. Since Chartered Accountancy concepts are taught from a global perspective, the candidate gains the right skills to become a Global Chartered Accountant.




      6 to 24 months

      Number of Papers

      15 papers

      Maximum Exemptions


      Passing Rate

      40 to 50%

      Why is the ACCA Qualification So Popular?

      Global Recognition:

      The ACCA qualification is recognized in over 180 countries, making it a valuable credential for professionals seeking international career opportunities. It is respected by employers worldwide, opening doors to diverse job roles in finance, accounting, and management.

      Comprehensive Curriculum:

      ACCA covers a broad range of topics, including financial accounting, management accounting, taxation, audit, financial management, and strategic business leadership. This comprehensive curriculum equips students with a well-rounded skill set that applies to various roles in the finance industry.


      The ACCA program offers flexibility in terms of exam scheduling and study options. Candidates can choose to study full-time or part-time and can sit for exams multiple times a year, allowing them to balance their studies with work or other commitments.

      Professional Growth:

      ACCA provides a clear pathway for career progression. As candidates progress through the levels, they gain deeper knowledge and expertise, enhancing their value to employers and increasing their earning potential.

      Practical Experience Requirement:

      To qualify as an ACCA member, candidates must complete three years of relevant practical experience. This ensures that ACCA professionals not only have theoretical knowledge but also practical skills that are highly valued by employers.

      Ethics and Professionalism:

      ACCA places a strong emphasis on ethics and professional conduct. The mandatory Ethics and Professional Skills module instills a sense of integrity and responsibility, preparing members to handle ethical dilemmas in the workplace.

      Support and Resources:

      ACCA provides extensive support to its students and members, including study materials, online resources, and a global network of professionals. This support helps candidates succeed in their exams and continue their professional development throughout their careers.

      Diverse Career Opportunities:

      ACCA qualification opens up a wide range of career opportunities across various sectors, including public practice, corporate finance, public sector, financial services, and more. ACCA professionals can work in roles such as financial analyst, auditor, tax consultant, and CFO.

      Continuous Learning:

      ACCA encourages continuous professional development (CPD) to ensure that its members stay updated with the latest industry trends and regulations. This commitment to lifelong learning helps ACCA professionals remain competitive in the job market.


      Compared to some other professional qualifications, ACCA is relatively affordable, making it accessible to a wider range of candidates. Additionally, ACCA offers scholarships and financial assistance to support students from various backgrounds.

      These factors contribute to the popularity of the ACCA qualification, making it a sought-after credential for aspiring finance and accounting professionals around the world.

      Relevant Skills ACCA Program Covers

      • Financial accounting and reporting
      • Preparation and presentation of financial statements
      • Comprehension of International financial reporting standards (IFRS).
      • Understanding and interpretation of financial reporting with decision-making requirements.

      Management Accounting:

      • Budgeting and forecasting and cost management options
      • Monitoring and controlling performance.
      • Management process and strategic decision-making


      • Understanding of tax laws and regulations.
      • Expertise in financial and tax advisors and consultants regarding tax planning and compliance for individuals and business offices.
      • Experience with global tax models and procedures

      Audit and Assurance:

      • Audit principles and standards
      • Inside and outside audits
      • Evaluating risks and confirming the accuracy and completeness of financial information.

      Financial Management:

      • Controlling finance and investments
      • Knowledge of capital structure, working capital management and financial risk management.
      • Financial analysis and planning methods

      Ethics and Professionalism:

      • A solid foundation of ethical standards and declaration of professional conduct
      • Solving ethical dilemmas in professional settings
      • A pledge to honesty, and to openness in work-related activities.

      Strategic Business Leader

      • Strategic planning and execution.
      • Attributes of leadership and management
      • Managing change and transforming the business.

      Performance Management:

      • How to measure and control performance in business, etc.
      • Get a grasp of KPIs and apply them.
      • Check-track-automate the use of performance data to drive organizational efficiency and effectiveness.

      Corporate and Business Law:

      • An insight into the legal principles linked to business and finance.
      • Good understanding of corporate governance/regulatory framework.
      • Application of legal theories to business execution and compliance.

      Financial Analysis and Decision-Making:

      • Finance Interpreting financial data skills.
      • Ensuring that business decisions are underpinned by financial data.
      • Investment appraisal and financial forecasting techniques.

      IT & Digital Skills:

      • Strong financial software and tool knowledge.
      • The impact of digital technologies on one of the oldest professions in business – finance and accounting.
      • Knowledge of data analytics and data management.

      Global Perspective:

      • Knowing the ways of world financial markets and international business conditions.
      • Adhering to standards of international accounting and finance.
      • Global specialization in the cultural and economic specificities.

      Communication and People Skills

      • Implementation of financial information at a great complexity level.
      • Excellent communication and strong interpersonal skills in working with staff, clients, and stakeholders
      • Strong competence in communicating financial insights, and recommendations.

      Problem-Solving & Critical Thinking

      • Be able to analyze financial information and business scenarios critically.
      • Strategies for overcoming financial and operational hurdles.
      • Apply analytics to guide strategic and tactical decision-making.

      Risk Mitigation Techniques

      • Setting up risk management framework and internal controls.
      • These are and will be among the most sought-after skills across industries – making a career in the world of finance a great choice or an option to invest in the right skills to get that dream job that will supercharge your finance and accounting career.

      ACCA Course Details and Structure

      The ACCA (Association of Chartered Certified Accountants) qualification is designed to provide students with the skills and knowledge required for a career in finance, accounting, and management. The ACCA course is divided into three main levels: Applied Knowledge, Applied Skills, and Strategic Professional. Each level is structured to build on the knowledge gained in the previous one, ensuring a comprehensive understanding of key concepts and practical applications.

      Applied Knowledge Level

      This level introduces students to the fundamentals of accounting and finance. It consists of three exams:

      • Business and Technology (BT): Covers the business environment, business structure, and the impact of technology.
      • Management Accounting (MA): Focuses on costing techniques, budgetary control, and performance measurement.
      • Financial Accounting (FA): Introduces financial reporting and basic financial statements.

      Applied Skills Level

      This level builds on the knowledge from the Applied Knowledge level and develops students’ technical skills in accounting and finance. It consists of six exams:

      • Corporate and Business Law (LW): Covers the legal framework in which businesses operate.
      • Performance Management (PM): Focuses on management accounting techniques and decision-making processes.
      • Taxation (TX): Introduces the principles of taxation and its impact on individuals and businesses.
      • Financial Reporting (FR): Develops skills in financial reporting and understanding of International Financial Reporting Standards (IFRS).
      • Audit and Assurance (AA): Covers the principles and practices of auditing.
      • Financial Management (FM): Focuses on financial management, including investment appraisal and business finance.

      Strategic Professional Level

      This level is designed to develop advanced skills and strategic thinking. It consists of two compulsory exams and two optional exams from a choice of four:

      Compulsory Exams:

      • Strategic Business Leader (SBL): Integrates leadership, strategy, and risk management.
      • Strategic Business Reporting (SBR): Focuses on advanced financial reporting and analysis.

      Optional Exams (choose two):

      • Advanced Financial Management (AFM): Covers advanced financial management techniques.
      • Advanced Performance Management (APM): Focuses on strategic performance management.
      • Advanced Taxation (ATX): Provides in-depth knowledge of advanced taxation.
      • Advanced Audit and Assurance (AAA): Covers advanced audit and assurance practices.

      Subjects in the ACCA with Pass Rates & Statistics

      The ACCA qualification consists of various subjects, each with its own pass rates and statistics. These pass rates can provide insights into the difficulty of each exam and help students plan their study strategies.

      Applied Knowledge Level

      Business and Technology (BT)

      Pass Rate: Approximately 82%

      Management Accounting (MA)

      Pass Rate: Approximately 65%

      Financial Accounting (FA)

      Pass Rate: Approximately 71%

      Applied Skills Level

      Corporate and Business Law (LW)

      Pass Rate: Approximately 85%

      Performance Management (PM)

      Pass Rate: Approximately 39%

      Taxation (TX)

      Pass Rate: Approximately 51%

      Financial Reporting (FR)

      Pass Rate: Approximately 49%

      Audit and Assurance (AA)

      Pass Rate: Approximately 39%

      Financial Management (FM)

      Pass Rate: Approximately 51%

      Strategic Professional Level

      Compulsory Exams:

      Strategic Business Leader (SBL)

      Pass Rate: Approximately 49%

      Strategic Business Reporting (SBR)

      Pass Rate: Approximately 49%

      Optional Exams:

      Advanced Financial Management (AFM)

      Pass Rate: Approximately 36%

      Advanced Performance Management (APM)

      Pass Rate: Approximately 30%

      Advanced Taxation (ATX)

      Pass Rate: Approximately 33%

      Advanced Audit and Assurance (AAA)

      Pass Rate: Approximately 32%

      These pass rates indicate the level of difficulty and the amount of preparation needed for each exam. Higher pass rates generally suggest that the subjects are more straightforward, while lower pass rates indicate more challenging exams that require rigorous study and understanding.

      ACCA Eligibility:

      Wondering what are the eligibility requirements for enrolling for ACCA ? Here’s all you need to know about.

      • To be eligible to register for ACCA qualification, students should have qualified for their 10+2 examinations with an aggregate of 65% in Mathematics / Accounts and English, and a minimum of 50% in other subjects. 
      • Students who have just cleared their class 10 examinations, or do not qualify as per the aforementioned criteria, can still register for the ACCA course via Foundation in Accountancy (FIA) route. 


      Analyzing and Interpreting Pass Rates

      Analyzing ACCA pass rates reveals varying difficulty levels across different subjects. The Applied Knowledge level has higher pass rates, such as 82% for Business and Technology, indicating foundational concepts are more accessible. Conversely, the Applied Skills level presents moderate challenges, exemplified by 39% for Performance Management and 51% for Taxation, reflecting the complexity of these subjects. The Strategic Professional level is notably tougher, with lower pass rates like 36% for Advanced Financial Management and 30% for Advanced Performance Management, highlighting the advanced knowledge and strategic thinking required. Understanding these pass rates helps candidates strategize their study efforts, focusing more on difficult subjects to enhance their success chances.

      What You Need to Know About the ACCA Course Exams

      The ACCA (Association of Chartered Certified Accountants) course exams are divided into three main levels: Applied Knowledge, Applied Skills, and Strategic Professional. Each level builds on the previous one, covering topics such as financial accounting, management accounting, business law, tax, audit, and financial management. The exams are designed to test both theoretical knowledge and practical application, ensuring candidates are well-prepared for a career in accounting and finance.

      How Difficult is ACCA?

      The ACCA qualification is considered challenging due to its comprehensive syllabus and rigorous examination process. Pass rates vary across subjects, indicating varying levels of difficulty. While foundational subjects have higher pass rates, advanced subjects like Advanced Performance Management have lower pass rates, reflecting their complexity. Success requires dedication, strong study habits, and a solid understanding of accounting principles.

      How Can I Clear ACCA on My First Attempt?

      To clear ACCA on your first attempt, create a structured study plan that covers the entire syllabus well in advance of the exams. Utilize ACCA-approved study materials and resources, and attend coaching classes if possible. Practice past exam papers to familiarize yourself with the exam format and time constraints. Regularly review your progress and address any weak areas promptly. Staying disciplined and focused is key to success.

      Is it Possible to Study and Clear ACCA if I Am Working?

      Yes, it is possible to study and clear ACCA while working. Time management and discipline are crucial. Create a realistic study schedule that accommodates your work commitments. Take advantage of flexible study options such as online classes and weekend study sessions. Consistent effort and maintaining a balance between work and study will help you manage both effectively.


      Passing the ACCA exams is challenging but achievable with the right approach. Strong preparation, disciplined study habits, and effective time management are essential. While the exams are tough, many working professionals and average students have successfully completed the ACCA qualification. It typically takes about 3-4 years to complete all levels of the ACCA, depending on individual circumstances and study pace. The qualification opens doors to lucrative career opportunities, with salaries varying based on experience, location, and the employing organization.


      FAQ’s on Is ACCA Easy to Crack:

      Is it Hard to Pass the ACCA?

      Yes, the ACCA exams are difficult due to their comprehensive coverage and high standards. However, with dedicated study and proper preparation, passing is attainable.

      Can an Average Student Crack ACCA?

      Yes, an average student can crack ACCA with consistent effort, effective study strategies, and the utilization of available resources and support systems.

      How Many Years Does It Take to Crack ACCA?

      It typically takes about 3-4 years to complete all ACCA exams, depending on the individual’s study pace and commitment.

      What is the Salary of ACCA?

      The salary of an ACCA-qualified professional varies widely based on experience, location, and employer. In India, ACCA professionals can expect to earn between INR 6-12 lakhs per annum, with higher salaries in larger firms and multinational corporations.


      Partham Barot is an ACCA-certified professional. showcasing his expertise in finance and accountancy. he’s revolutionising education by focusing on practical, real-world skills. Partham’s achievements underscore his commitment to elevating educational standards and empowering the next generation of professionals.

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