ACCA考试一直被当作是难度的会计资格考试之一,一方面是因为它是全英文的考试,其次还与它的13门考试有关。据了解,在以往报考ACCA的考生当中,能够一次备考的人远不足50%,换句话说,对于大多数ACCA学员来说都要经历挂科重考。
但是,这是不是意味着ACCA真的很难考?其实不尽然。我们通过ACCA考试的通过率来看看。
Exam session | AB | MA | FA | LW | PM | TX | FR | AA | FM |
---|---|---|---|---|---|---|---|---|---|
Dec 2018 | 83* | 64* | 72* | 82* | 39* | 51* | 51* | 38* | 43* |
Sep 2018 | N/A | N/A | N/A | N/A | 43* | 49* | 51* | 37* | 47* |
Jun 2018 | 83* | 67* | 71* | 80* | 38* | 50* | 50* | 40* | 48* |
Mar 2018 | N/A | N/A | N/A | N/A | 39* | 46* | 48* | 39* | 46* |
Dec 2017 | 77* | 65* | 71* | 77* | 42* | 51* | 49* | 40* | 48* |
Sep 2017 | N/A | N/A | N/A | N/A | 43* | 48* | 47* | 37* | 48* |
Jun 2017 | 83* | 64* | 68* | 77* | 43* | 50* | 48* | 43* | 46* |
Mar 2017 | N/A | N/A | N/A | N/A | 38* | 41* | 47* | 38* | 40* |
Dec 2016 | 82* | 63* | 71* | 82* | 40* | 52* | 50* | 40* | 45* |
Sep 2016 | N/A | N/A | N/A | N/A | 39* | 47* | 48* | 44* | 47* |
Jun 2016 | 83* | 63* | 72* | 80* | 41 | 46 | 47 | 45 | 46 |
Mar 2016 | N/A | N/A | N/A | N/A | 39 | 44 | 51 | 41 | 41 |
Dec 2015 | 84* | 64* | 68* | 74* | 41 | 53 | 45 | 46 | 45 |
Sep 2015 | N/A | N/A | N/A | N/A | 39 | 47 | 44 | 42 | 35 |
Jun 2015 | 85* | 58* | 63* | 75* | 37 | 50 | 40 | 39 | 41 |
Dec 2014 | 83* | 58* | 59* | 70* | 44 | 43 | 43 | 45 | 40 |
Jun 2014 | 80* | 60* | 63* | 45 | 39 | 53 | 47 | 40 | 40 |
Dec 2013 | 74* | 61* | 57* | 43 | 41 | 45 | 39 | 35 | 45 |
Jun 2013 | 72* | 64* | 54* | 37 | 44 | 52 | 45 | 40 | 45 |
Dec 2012 | 65* | 59* | 55* | 41 | 37 | 47 | 53 | 34 | 43 |
Jun 2012 | 64* | 52* | 56* | 54 | 42 | 45 | 48 | 56 | 37 |
Dec 2011 | 63* | 53* | 54* | 49 | 38 | 48 | 56 | 36 | 38 |
Jun 2011 | 70* | 57* | 55* | 55 | 37 | 51 | 38 | 40 | 38 |
Dec 2010 | 70* | 60* | 60* | 44 | 41 | 44 | 47 | 38 | 40 |
Jun 2010 | 64* | 64* | 60* | 51 | 57 | 46 | 28 | 36 | 43 |
Dec 2009 | 66* | 58* | 59* | 42 | 52 | 51 | 39 | 40 | 37 |
Jun 2009 | 73 | 57 | 55 | 43 | 41 | 61 | 30 | 34 | 42 |
Dec 2008 | 67 | 59 | 50 | 39 | 30 | 53 | 42 | 43 | 40 |
Jun 2008 | 83 | 51 | 48 | 46 | 28 | 45 | 33 | 32 | 42 |
Dec 2007 | 81 | 56 | 67 | 42 | 34 | 50 | 40 | 43 | 40 |
* Results achieved by students for paper-based and computer-based examinations.
Exam session | SBL | SBR | AFM | APM | ATX | AAA |
---|---|---|---|---|---|---|
Dec 2018 | 48 | 47 | 41 | 33 | 40 | 31 |
Sep 2018 | 45 | 47 | 35 | 33 | 30 | 30 |
Jun 2018 | 40 | 35 | 40 | 34 | ||
Mar 2018 | 41 | 29 | 37 | 30 | ||
Dec 2017 | 33 | 29 | 36 | 35 | ||
Sep 2017 | 35 | 32 | 33 | 31 | ||
Jun 2017 | 34 | 32 | 43 | 32 | ||
Mar 2017 | 35 | 28 | 38 | 32 | ||
Dec 2016 | 33 | 30 | 34 | 31 | ||
Sep 2016 | 37 | 35 | 35 | 32 | ||
Jun 2016 | 40 | 38 | 35 | 32 | ||
Mar 2016 | 38 | 33 | 44 | 30 | ||
Dec 2015 | 35 | 29 | 42 | 39 | ||
Sep 2015 | 36 | 30 | 45 | 29 | ||
Jun 2015 | 36 | 28 | 34 | 40 | ||
Dec 2014 | 33 | 30 | 38 | 42 | ||
Jun 2014 | 35 | 29 | 39 | 36 | ||
Dec 2013 | 42 | 30 | 41 | 33 | ||
Jun 2013 | 34 | 31 | 45 | 31 | ||
Dec 2012 | 33 | 33 | 44 | 32 | ||
Jun 2012 | 37 | 35 | 42 | 32 | ||
Dec 2011 | 34 | 29 | 39 | 31 | ||
Jun 2011 | 30 | 35 | 45 | 31 | ||
Dec 2010 | 33 | 35 | 44 | 44 | ||
Jun 2010 | 34 | 44 | 35 | 32 | ||
Dec 2009 | 41 | 42 | 39 | 39 | ||
Jun 2009 | 30 | 32 | 37 | 37 | ||
Dec 2008 | 36 | 43 | 41 | 39 | ||
Jun 2008 | 36 | 37 | 36 | 33 | ||
Dec 2007 | 31 | 42 | 28 | 33 |
通过ACCA考试的历年通过率来看,ACCA的全球通过率答题维持在40%-50%的水平,其中知识课程的通过率可达70%以上。或许,你会觉得它的通过率真的很低,但我们可以比较一下同类的财经证书,如CPA。
由上图可知,国内唯一具有签字权的CPA每年报考的人数中,仅有20%-30%的通过率,与众人热捧的CPA证书相比,ACCA的考试难度是不是就低了很多了呢?
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