1月14日，ACCA官方公布了一次考试通过率（2018年12月ACCA考试通过率）情况。根据的考试通过率来看，ACCA课程大部分科目考试结果都优于以往。这显示着ACCA在全球考生当中难度将所有下降。今天，我们就第一时间看一看，2018年12月的考试通过率情况吧。>>查看2019年3-6月acca报名时间
知识与技能课程通过率
技能课程
知识课程（图：来自ACCA官网）
战略课程通过率
战略课程（图：来自ACCA官网）
ACCA历年考试通过率：
由上图可见，在新的ACCA考季当中，ACCA战略课程SBL通过率有所提升，而AB和LW两科，则分别以以83%、82%的通过率近乎接近了近些年来的至高记录。
在ACCA官方发布的通知中，ACCA战略与发展执行董事Alan Hatfield在评论的考试结果时说道，“2018年12月考试的通过率总体上非常令人满意。对比9月份的考试中，战略商业领袖通过率有所提高，结果极好。事实上，新型考试《战略商业领袖》和《战略商业报告》的参赛人数都是9月份考季的两倍多，这也是一个好消息。”
这一次，是2018年倒计时一次ACCA考试的及格率，在2018年12月的考试中，战略专业模块的成绩有所提高，这也是自2018年9月推出以来的第二次考试。战略专业模块包括两种全新风格的考试:战略商业领袖和战略商业报告。这两次考试旨在满足雇主的需求，并让学生更好地成为未来的专业会计师，既注重专业技能，又满足利益相关者的需求。
不过不得不庆幸的是，在这一次考试当中，又有5470名学生完成所有考试，成为ACCA准会员。
ACCA官方通知如下：
ACCA (the Association of Chartered Certified Accountants) today announces the pass rates of the last exam sitting for 2018. The December 2018 exam sitting saw over 132,000 students around the world entering over 169,000 exams. A total of 5,470 their final exams to ACCA affiliates.（原文链接：）
The December 2018 sitting saw an improved performance for the Strategic Professional exams, which are in their second sitting since being introduced in September 2018. Strategic Professional exams include two brand new style exams: Strategic Business Leader and Strategic Business Reporting. These two exams have been designed to meet the needs of employers and better equip students to be professional accountants of the future, with both having a strong focus on professional skills and meeting the needs of stakeholders.
Commenting on the latest exam results, Alan Hatfield, ACCA executive director- strategy and development said, “The pass rates for the December 2018 session are very pleasing overall. It is excellent to see the improvement in the Strategic Business Leader pass rate from the September session. In fact entry numbers for both new style exams, Strategic Business Leader and Strategic Business Reporting, were more than double those of the September session, which is also great news.”
This is indicative of the increasing demand for the ACCA Qualification. Globally, enrolment ACCA exams in particular has grown. There was a 10% increase in the uptake of the on demand ACCA and Foundations exams and ACCA Applied Skills in this to the June 2018 period.
“The new exams offered at Strategic Professional have received what we believe to be the most extensive support program for learning providers ever undertaken by a professional body, with over 2,000 tutors being trained globally in a face to face programme. Additionally, ACCA has provided many free webinars, podcasts and articles for students and tutors to target specific syllabus areas and professional skills, as well as understanding exam technique in the new style exams”, said Alan Hatfield.
Students attending tuition from approved learning with ACCA’s own resources achieved better pass rates in all exams than those who self-studied, showcasing the importance of students seeking quality support and undertaking guided practice for the ACCA Qualification. The learning of professional skills in particular can be greatly enhanced by the broad and discursive nature of group learning.
The ACCA Qualification rigorously tests the skills, abilities demanded of a modern day accountant, preparing students for a rewarding career as a qualified and ethical finance professional.
“We’re continuing to invest in our programme of support, especially for the Strategic Professional exams. This includes investment in resources for Strategic Business Leader, our innovative, integrated case study, and Strategic Business Reporting which has a strong focus on stakeholder needs in financial reporting. ACCA to supporting students to better apply knowledge in the working environment and demonstrate the skills employers expect”, concluded Alan Hatfield.
在ACCA这条路上，没有回头路，一旦开始了就一定要走到终点。重考一次或许意味着你还要再一次经历过去的艰辛和困惑，但相信此时的你早已不是当初的你；下一次的考试成绩也必定优于这一次。所以，给自己点“鸡血”从头再来吧。>>查看2019年3-6月acca报名时间
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