ACCA September 2026 Pass Rates
ACCA released September 2026 results on 19 October 2026. September is a session-paper sitting, so ACCA reports pass rates for the session-based Applied Skills and Strategic Professional papers. This page covers the five Applied Skills papers: PM, TX, FR, AA and FM. BT, MA, FA and LW are reported at the June and December sittings. Every figure below is from ACCA: September 2026 from its results announcement, earlier sittings from its pass-rate page.
- TX had the highest pass rate of the five, at 54%, and PM the lowest, at 42%
- Every paper moved by three points or less since June 2026, and FR moved most, from 52% to 49%
- Against September 2025, every paper is within one point: FR and FM up one, PM, TX and AA down one
September 2026 against recent sittings
| Paper | Sep 2026 | Jun 2026 | Mar 2026 | Sep 2025 | Change since June |
|---|---|---|---|---|---|
| PM | 42% | 41% | 45% | 43% | +1 |
| TX | 54% | 55% | 53% | 55% | −1 |
| FR | 49% | 52% | 50% | 48% | −3 |
| AA | 45% | 47% | 43% | 46% | −2 |
| FM | 47% | 48% | 50% | 46% | −1 |
102,263 students entered the September 2026 sitting and 114,239 exams were completed. 4,042 students completed their final exam and move to affiliate status.
What changed
FR fell the most since June
FR’s pass rate fell three points, from 52% in June 2026 to 49%. That is within the band FR has held across recent sittings: 51% in December 2025, 50% in March 2026 and 48% in September 2025, so it is a normal movement for this paper rather than a break from the pattern.
PM and AA
PM was the lowest of the five at 42%, one point up on June, and AA was next at 45%, two points down. One of the two has had the lowest Applied Skills pass rate at every sitting since December 2025: PM in December, June and September, AA in March.
TX, FR and FM
TX was the highest of the five at 54%, one point down on June, and FM was 47%, also one point down. All three have stayed within a few points over the last four sittings, December 2025 to September 2026: TX between 53% and 55%, FR between 49% and 52%, and FM between 47% and 50%.
If you sat in September
If you think something went wrong with how your exam was marked or your result was recorded, you can ask ACCA for an administrative review. Applications close on 28 October 2026, and appeals close on 12 November 2026. The full list of post-results deadlines is on our ACCA exam dates page.
If you did not pass, the December sitting is close. Standard entry closes on 2 November 2026 and late entry on 9 November, with the exams running 7 to 11 December. Results for December are released on 18 January 2027.
If you are sitting in December
If you are sitting PM or AA in December, start question practice early and sit at least one full mock under timed conditions before the exam. For TX, check that you are practising with the right tax rules: December 2026 TX (UK) exams are based on Finance Act 2025 (ACCA’s Finance Act 2025 article for TX-UK).
Each paper has 150 free practice questions with worked explanations, a timed mock exam you can sit on screen, and a printable mock with an answer key: PM, TX, FR, AA and FM.
For every sitting since December 2025, and for BT, MA, FA and LW, see the main ACCA pass rates page.
September 2026 figures are taken directly from ACCA's own results announcement (accaglobal.com news); earlier sittings from ACCA's official pass-rate page. Checked 21 October 2026. ACCA publishes updated figures after every sitting, so always confirm the current numbers at accaglobal.com before relying on them. GoQualified is not affiliated with ACCA.