2019年3月ACCA考試通過率有多高？

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來源: 正保會計網校編輯：正保會計網校 2019/04/19 14:16:10　字體：大小

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4月15日，ACCA官方公布出了2019年3月ACCA考試季的全球考試通過率。在本次考季當中，總共有3,600名考生成功地完成了倒計時一個科目的考試成為ACCA準會員。本次考試各科目的通過率情況如下：

ACCA Qualification	Pass rate
Applied Knowledge
AB - Accountant in Business	83%
MA - Management Accounting	67%
FA - Financial Accounting	72%
Applied Skills
LW - Corporate and Business Law	84%
PM - Performance Management	42%
TX - Taxation	46%
FR - Financial Reporting	47%
AA - Audit and Assurance	37%
FM - Financial Management	50%
Strategic Professional - Essentials
SBL - Strategic Business Leader	46%
SBR - Strategic Business Reporting	49%
Strategic Professional – Options
AAA - Advanced Audit and Assurance	30%
AFM - Advanced Financial Management	35%
APM - Advanced Performance Management	32%
ATX - Advanced Taxation	33%

FOUNDATION LEVEL QUALIFICATIONS	Pass rate
ACCA Diploma in Financial and Management Accounting (Level 2 RQF)
FA1 – Recording Financial transactions	75%
MA1 – Management Information	77%
ACCA Diploma in Financial and Management Accounting (Level 3 RQF)
FA2 - Maintaining Financial Records	74%
MA2 – Managing Costs and Finance	72%
ACCA Diploma in Accounting and Business (Level 4 RQF)
FAB – Accountant in Business	73%
FMA –Management Accounting	67%
FFA – Financial Accounting	64%

根據這一考試結果來看，新的戰略考試科目在第三次考試當中，依舊取得了良好的成績，通過率達到了46%和49%。這一結果，與戰略業務主管的結果與預期一致。

ACCA戰略與發展執行總監艾倫?哈特菲爾德（AlanHatfield）在評論的考試結果時說： ‘We’re pleased with the exam results for March 2019. With the provision of our extensive learning support in many key markets ACCA students have made tremendous strides. We plan to implement even more support on Options exams later this year to extend the support we provide for these exams.

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