ACCA Pass Rates June 2018 Exam: What do I learn from examiners’ comments?

Updated: Aug 19, 2019


This artile is about June 2018 ACCA exam pass rates and examiners’ comments. If you would like to read the latest ACCA attempt examiners’ comments and guidance, please click HERE for details.

ACCA released an announcement on June 2018 exam pass rates for each paper.

It is great to have 5,090 students are becoming ACCA affiliates after ACCA June 2018 exam. Congratulations to all of them.


June 2018 exam marked the following –

  • An end of two professional module papers, P1 Governance, Risk and Ethics and P3 Business Analysis;

  • An end of optional questions in all professional module papers, all questions will become compulsory from September 2018;

  • CBE extends to Bangladesh and Saudi Arabia.

In terms of ACCA pass rates, June 2018 session results are encouraging as we find a lot of papers pass rates are better than prior attempts.


ACCA Pass Rates June 2018

However, it does not mean we are satisfied since there are still many areas to be improved.

Let’s start the sharing of what examiners tell you need to pay attention in next exam!

Skills Module Pass Rates


ACCA June 2018 pass rates - Skills Module

F5 and F8 are two challenging papers in Skills Module. It can be seen from the low pass rates.

ACCA F5 pass rate gets worse than prior attempt and it is the lowest in recent 5 sittings.

ACCA F8 pass rate is slightly better than March 2018 attempt but I cannot say it is good.

Half of students joining F6 (UK) and F7 exam passed the exams and 48% of students attempting F9 also passed.

ACCA F5 – A difficult paper to pass

ACCA F5 June 2018 pass rate is only 38%!

It is very discouraging while less than 40 out of 100 candidates in the exam room can pass.

Similar to other Skills Module papers, ACCA F5 has 3 sections while Section A is objective test questions, Section B is case based objective test questions and Section C is constructed response questions.

In June 2018, 2 areas in Section A are found difficult to a lot of students, they are –

  • Calculation of material yield variance;

  • Behavioural aspects of performance management.

In Section B, it tests your knowledge on a number of topics in more detail than Section A.

It covers the whole syllabus and you need to read the case scenario and requirements very careful.

In June 2018 exam, the following topics are seen in Section B –

  • Relevant costing

  • Lifecycle costing

  • Variances

  • Throughput accounting

  • Pricing

  • Rolling budget


For Section C, five areas are presented in the questions and their common problems in June 2018 session are –

  • Performance management: Some candidates did not structure their answers to meet requirements and some found ROI calculation is challenging.

  • Risk and uncertainty: Unclear of costs can be both fixed and variable costs.

  • Relevant costing: Many candidates used financial accounting principles to value inventory rather than using relevant cost principles.

  • Budgeting: The calculations failed to increase material cost to allow for an increase in activity and failed to inflate the overhead costs.

  • Transfer pricing: Weak in calculating minimum transfer price.

You can refer the following published paper questions to have better preparation of ACCA PM exam in future –

One last point for you to note is to make sure you understand how to use the spreadsheet functionality available.

Only simple functionalities are fine, for example, you should know how to use the “sum” function to calculate the total amount instead of typing the number.

Detailed examiner’s report can be found: https://www.accaglobal.com/content/dam/acca/global/PDF-students/acca/f5/examinersreports/f5-examreport-j18.pdf


ACCA F8 – Tailor your answers to specific requirements

40% of students pass ACCA F8 in June 2018 attempt which is similar to previous sittings.

The paper is different from other Skills Module paper while 70% of the total marks are from written questions.

One of the keys to pass it is to practice ALL questions so that you familiarize all types of questions and you know how to apply your knowledge in answering questions.

Examiner highlights the following areas in Section A in which you should pay special attention on –

  • Professional ethics and application of ACCA’s Code of Ethics and Conduct

  • The level of assurance provided by review engagements

  • Substantive testing including testing on revenue, trade receivables and tangible assets

  • Going concern

  • Audit finalization and the final review; and

  • Auditor’s reports

It is also noted that “Level of assurance” and “Going concern” are two most difficult areas to students.

In Section B, five areas are seen which are –

  • Audit framework and regulation

  • Planning and risk assessment

  • Internal control

  • Audit evidence

  • Review and reporting


In Audit framework and regulation, examiners usually asks students to identify issues in the scenario and suggest recommendations on those issues.

However, it is often to see answers on saying objectives instead of recommendations.

Remember, recommendations must be an action.

You can check a past paper question “Hurling Co” from March / June 2017 on this topic.

The most common question in Planning and risk assessment is to identify and explain an entity’s audit risk as well as auditor’s response to each risk identified.

Examiner expects you can identify and explain 6 to 8 risks and exposures.

Two samples are suggested to you to prepare for next exam, “Blackberry Co” from March / June 2018 and “Cupid & Co” from September / December 2017.