ACCA Pass Rates September 2019 Exam: Part 1 Tips (Focus on PM, FR, AA & FM)

Updated: Apr 21, 2020

ACCA September 2019 results and pass rates for all papers are published!

First of all, congratulate to 3,646 ACCA students passed their final exam and become ACCA affiliates.

The focus in this attempt is SBR. SBR pass rate is 52% which is the highest since it's started in September 2018.

ACCA executive director strategy and development said: ‘We’re delighted with the September 2019 exam results. It’s very pleasing to have achieved the best results to date for the SBR exam, a year after its first introduction into the ACCA qualification."

Link to announcement:

In addition, ACCA will launch Strategic Professional CBE in 2020. Just check our analysis of the new Strategic Professional CBE for your benefits.

It is always important to review examiner comments as they are highly regarded as the exam tips directly from the authority. No matter you will attempt December 2019 or any future exam, they are the ‘tips’ to you.

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

Applied Skills Module Pass Rates

Overall pass rates on Applied Skills Module paper are more or less the same as prior session. Higher pass rates paper, FR, is a bit disappointed in September session while both TX and FM show very strong pass rate in September exam session!

Lower pass rates papers, such as PM and AA, still maintain at the end of the queue and AA is the worst by less than 40% of students passing them in this attempt.

ACCA AA – Most challenging paper in Applied Skills Module

36% of students pass ACCA AA in September 2019 attempt which is still the lowest among all same level papers.

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

It is the key to explain why its pass rates are usually at the bottom among all papers in the same module.

In Section A, the following areas are highlighted by examiner –

· Professional ethics and application of ACCA’s Code of Ethics and Conduct;

· Substantive procedures * including bank and cash, share capital and inventory;

· Audit finalization and review; and

· Auditor’s reports *

*Areas are seen in June 2019 examiner report.

Examiner usually highlights two questions in his report to show what kind of questions or areas are challenging to students.

In this attempt, audit procedures relevant to bank and cash and audit review and reporting are highlighted.

In Section B, five areas are seen which are –

· Audit framework and regulation

· Planning and risk assessment

· Internal control (Disappointing)