How to pass ACCA: a paper-by-paper plan using September 2026 pass rates

To pass ACCA, you need 50% on each paper. The best way to get there is to give the hardest papers more hours and spend most of those hours on timed questions. ACCA's September 2026 results show where those hours matter most. APM had the lowest pass rate at 41%, AAA and PM followed at 42%, and TX was highest at 54%. This guide turns those numbers into a plan for each paper, covering study hours, exam technique and the next two sittings.

Is 50 a pass in ACCA?

Yes. ACCA's exams FAQ gives the pass mark as "50 per cent for all exams". You need the same mark whichever paper you sit and whichever session you choose.

How you earn those marks depends on the level. All ACCA exams are computer based. Applied Skills papers mix short objective test questions with longer written answers. At Strategic Professional level, every question is compulsory and part of the mark is for professional skills.

Those professional skills marks are worth knowing about early:

• SBL has 80 technical marks and 20 professional skills marks, according to ACCA's SBL Essentials guide.
• AAA, AFM, APM and ATX each carry 20 professional skills marks. ACCA's ATX guidance puts 10 of them in the 50-mark Section A question and 5 in each 25-mark Section B question.
• SBR carries just 4 professional skills marks, 2 in Section A and 2 in Section B, so check its current specimen exam for how they are awarded.

Which ACCA papers need the most hours?

The papers with the lowest pass rates need the most time. Here are all 11 Applied Skills and Strategic Professional papers from the September 2026 sitting, sorted from lowest to highest pass rate. The hours column is our suggested starting budget, not an ACCA figure.

Source: ACCA September 2026 exam results. Last checked: 13 November 2026.

The September 2026 sitting was large: 102,263 students entered and 114,239 exams were completed. So these rates are based on a lot of candidates.

A pass rate tells you how prepared that session's candidates were, as well as how hard the paper is. Treat it as a guide to where to add time. Then adjust for your own position. If you use the material at work, you may need fewer hours. If you're sitting two papers in one session, or coming back after a break, plan for more.

How many hours should you study for each ACCA paper?

Start with the figure in the table and divide it by the weeks you have. For example, 150 hours over 12 weeks is about 12 to 13 hours a week. That fits around a full-time job if you protect two weekday evenings and a longer weekend session.

Then split those hours into three phases:

1. Learn the syllabus (about 40% of your hours). Work through each topic, then do a few short questions straight away so you know whether it has stuck.
2. Practise by topic (about 35%). Do exam-standard questions under time, mark them against the published answer, and redo the ones where you dropped marks.
3. Sit full mocks (about 25%, in the last two to three weeks). Do at least three complete exams, timed, in the computer-based format.

That means about 60% of your time goes on question practice. This is where most candidates fall short. Reading the material again feels productive, but marks come from writing answers under time pressure.

If a 12-week schedule suits you, download the 12-week ACCA study plan and adjust the hours to match your paper. It's built for one paper. For two papers in the same session, run two copies side by side and start a few weeks earlier.

To practise exam-style questions and see where the next mark comes from, try Medly for free. You get feedback on each answer, and you can ask the AI tutor to talk you through a topic you're stuck on.

ACCA exam technique: time per mark, CBE practice and professional marks

Good technique can add marks you'd otherwise lose to the clock.

Time per mark

Applied Skills exams other than LW last 3 hours for 100 marks, which works out at 1.8 minutes per mark. Strategic Professional exams last 3 hours 15 minutes. ACCA's ATX guidance makes a useful point here. Professional skills marks come from your technical answer, not from a separate task. So for SBL and the Options papers, plan your time as if the exam were out of 80 marks, which gives about 2.4 minutes per mark. SBR has only four professional marks, so allow about 2 minutes per mark. When a question's time runs out, move on. The first few marks on the next question are usually easier to pick up than the last few on this one.

CBE practice

The exam software takes getting used to, especially the spreadsheet and word-processing answer areas. ACCA's website has full sample exams in the computer-based format. Use them for your mocks, so the screen layout feels familiar on the day.

Professional marks

These reward answering like an accountant would at work. Write in the format asked for, such as a report, memo or briefing notes. Use the figures and facts from the scenario rather than general theory. Question the information you're given where it looks unreliable. Finish each answer with a clear recommendation. The examiner's reports for your paper show where candidates lose these marks, and they're worth reading before your first mock.

Planning around the December 2026 and March 2027 sittings

ACCA holds four exam sessions a year, in March, June, September and December. Results arrive about six weeks after the exam.

If you're entered for December 2026, you have a few weeks left. Spend them on full timed mocks and on the topics where you lose the most marks. Leave new material until after the exam.

If you're aiming for March 2027, the exams run from 1 to 5 March. Starting now gives you around 15 weeks, enough for the 150 to 160 hours that APM, AAA or PM call for. Entry is open, and the standard entry deadline is 1 February 2027, so enter early.

If December doesn't go to plan, you'll get your result on 18 January 2027. That leaves six weeks before the March exams, and two weeks before the standard entry deadline. Most of what you learned will still be fresh, so put almost all of that time into question practice on the areas the result points to.

ACCA has also published details of planned qualification changes. June 2027 is the last sitting of the current exams, and the redesigned qualification starts in September 2027, when only one Options exam will be needed. If you'll still have papers to sit after June 2027, check how the changes affect you before you plan beyond that sitting.

Frequently asked questions

Is 50 a pass in ACCA?

Yes. The pass mark is 50% for every ACCA exam, at every level and in every session.

How many attempts do you get at an ACCA exam?

ACCA doesn't set a maximum number of attempts for a paper. The limit that matters is time: once you pass your first Strategic Professional exam, the 7 year rule applies.

What is the ACCA 7 year rule?

Under ACCA's time limits, you have seven years from your first Strategic Professional pass to complete that level. Passes older than seven years expire and must be retaken. Applied Knowledge and Applied Skills passes don't expire.

Which ACCA paper is the hardest?

On September 2026 pass rates, APM was the hardest at 41%, followed by AAA and PM at 42%. TX had the highest pass rate at 54%.

Is ATX difficult?

ATX had a 53% pass rate in September 2026, the highest of the four Options papers. It builds directly on TX, so a strong TX foundation and plenty of timed practice make a big difference.

How do you pass ACCA exams?

Set your study hours by paper, spend about 60% of them on timed questions, and sit at least three full mocks in the computer-based format. Read the examiner's reports to see where candidates lose marks.

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