Key takeaways
- ACCA released September 2026 exam results on 19 October 2026; 102,263 students entered and 114,239 exams were completed.
- The highest pass rate was Taxation (TX) at 54% and the lowest was Advanced Performance Management (APM) at 41%.
- Strategic Business Leader (SBL) had a 53% pass rate and Strategic Business Reporting (SBR) had 50%.
- Advanced Taxation (ATX) rose the most, from 47% in June 2026 to 53% in September.
- Financial Reporting (FR) fell the most, from 52% to 49%.
- 4,042 students completed their final exam in September 2026 and move to affiliate status.
- The next session runs from 7 to 11 December 2026; late entry closes at 23:59 UK time on 9 November 2026.
ACCA’s September 2026 pass rates ranged from 41% for Advanced Performance Management (APM) to 54% for Taxation (TX). ACCA released the results on 19 October 2026, after 102,263 students entered and 114,239 exams were completed. Most papers moved by three percentage points or less from June 2026, but Advanced Taxation (ATX) rose by six.
What were the ACCA September 2026 pass rates?
The pass rates below come from ACCA’s announcement and its pass rates page. The June 2026 figures are shown for comparison.
Applied Skills
| Exam | September 2026 | June 2026 |
|---|---|---|
| Taxation (TX) | 54% | 55% |
| Financial Reporting (FR) | 49% | 52% |
| Financial Management (FM) | 47% | 48% |
| Audit and Assurance (AA) | 45% | 47% |
| Performance Management (PM) | 42% | 41% |
Strategic Professional
| Exam | September 2026 | June 2026 |
|---|---|---|
| Strategic Business Leader (SBL) | 53% | 51% |
| Advanced Taxation (ATX) | 53% | 47% |
| Strategic Business Reporting (SBR) | 50% | 47% |
| Advanced Financial Management (AFM) | 47% | 47% |
| Advanced Audit and Assurance (AAA) | 42% | 39% |
| Advanced Performance Management (APM) | 41% | 42% |
Applied Knowledge exams (BT, MA and FA) and Corporate and Business Law (LW) are not reported for September. ACCA’s page shows their figures for June 2026 only: BT 89%, LW 82%, FA 71% and MA 65%.
Which ACCA exams changed most?
Advanced Taxation changed most, up six points from 47% to 53%. Strategic Business Reporting and Advanced Audit and Assurance each rose three points. Financial Reporting fell most, by three points to 49%.
- Up: ATX +6, SBR +3, AAA +3, SBL +2, PM +1
- Unchanged: AFM
- Down: FR down 3, AA down 2, TX, FM and APM each down 1
These are our own calculations from ACCA’s published table.
How do September 2026 results compare with a year earlier?
Most papers are within a few points of September 2025. TX fell from 55% to 54%, SBL rose from 51% to 53% and SBR rose from 48% to 50%. ATX matched its September 2025 rate of 53%, and APM rose from 40% to 41%.
| Exam | September 2026 | September 2025 |
|---|---|---|
| Financial Management (FM) | 47% | 46% |
| Audit and Assurance (AA) | 45% | 46% |
| Advanced Financial Management (AFM) | 47% | 44% |
| Advanced Audit and Assurance (AAA) | 42% | 40% |
How many students qualified?
4,042 students completed all their exams and will move to affiliate status, ACCA said. Affiliates still need to complete practical experience requirements to become members. ACCA has more than 266,100 members worldwide, according to Student Accountant.
Alan Hatfield, ACCA’s executive director for content, quality and innovation, said: “I am delighted to see another strong set of results from the third exam session of 2026.”
When are the next ACCA exams?
The December 2026 session runs from 7 to 11 December 2026. ACCA’s important dates page lists these deadlines, all at 23:59 UK time.
| Session | Late entry closes | Results |
|---|---|---|
| December 2026 | 9 November 2026 | 18 January 2027 |
| March 2027 | 8 February 2027 | 12 April 2027 |
The standard entry deadline for December passed on 2 November 2026. March 2027 entry opens on 10 November 2026, the standard deadline is 1 February 2027, and the exams run from 1 to 5 March 2027.
What to do now
- If you passed, check which exams remain and enter for December by 9 November 2026 or for March 2027.
- If you did not pass, use ACCA’s Study Hub and CBE Practice Platform to practise questions before you re-enter.
- If you think an administrative error affected your result, ACCA offers an administrative review, but it is not a re-mark.
- If you plan to sit exams into 2027, read our guide to the ACCA qualification changes in 2027 before you plan your remaining papers.
Which applies to you?
- Comparing qualifications? See AAT vs ACCA and ACA vs ACCA.
- Starting ACCA? Our ACCA qualification guide explains the exams and experience requirement.
- Planning a timeline? See how long it takes to become a chartered accountant.
Frequently asked questions
When were the ACCA September 2026 results released?
ACCA released the September 2026 results on 19 October 2026.
Which ACCA exam had the highest pass rate in September 2026?
Taxation (TX) had the highest pass rate at 54%. Strategic Business Leader and Advanced Taxation followed at 53%.
Which ACCA exam had the lowest pass rate in September 2026?
Advanced Performance Management (APM) had the lowest pass rate at 41%, followed by Performance Management and Advanced Audit and Assurance at 42%.
What was the SBR pass rate in September 2026?
Strategic Business Reporting had a 50% pass rate, up from 47% in June 2026.
When are the December 2026 ACCA results?
Exams run from 7 to 11 December 2026 and ACCA will release results on 18 January 2027.
Sources
Rates, thresholds and rules in this guide were checked against HMRC and GOV.UK guidance on 6 November 2026. Tax rules change, so check the current position on GOV.UK or with a qualified adviser before acting. This guide is general information, not personal advice.