Why Students Fail in ACCA Exams and What's The Solution? (2024)

In each attempt a vast number of ACCA candidates fail to succeed in their exams. Roughly speaking, on average only 40% to 50% of the candidates successfully pass their examinations. The remaining 50% to 60% of the candidates have to face the shame of failure. A wide variety of factors can be responsible for this failure. It is unlikely that only a single factor is responsible for failure. Failure is a result of a combination of multiple factors. We will discuss some of the most common factors that contribute to the failure of candidates. We will also discuss how to tackle with these factors and overcome them to succeed in exams.

1. Poor planning

A lot of ACCA students do not properly plan for their studies and exams. They do not take some time out to decide how they plan to prepare for their examinations.

Before starting preparation for ACCA examinations, you should properly plan your approach to studies. When planning, you should take into consideration factors such as your work routine, availability of time, number of papers to be attempted, and other personal factors such as family commitments.

You should prepare a time table and write down your plan. Your timetable and plan should be flexible and realistic. Avoid drafting a timetable and plan that is overly ambitious because you might fail to stick to them. This might result in depression and de-motivation. Break down your plan into small achievable targets and try your best to meet these targets on a daily or weekly basis.

2. Failure to familiarize with syllabus and exam structure

Some students do not familiarize themselves with the syllabus and structure of exams. This can result in two grave mistakes. First mistake is that students might waste their time on topics which are not examinable. The second mistake is that the students might skip some of the important examinable topics. Another important thing to keep in mind is that the examiners have defined depths to which a particular topic is examinable.

Therefore it is very important that you familiarize yourself with the syllabus and the depth to which different topics are examinable. You should carefully read the syllabus of the exam you are taking.

You are advised to use ACCA's approved study material for your preparations. The approved study texts have been thoroughly reviewed by the ACCA. The approved study texts cover the entire syllabus, take into consideration the level of depth needed, and incorporate any changes or revisions made to the syllabus.

3. Poor understanding of concepts

One of the biggest reasons of failure in ACCA examinations is lack of understanding of the concepts. Students spend too much time on memorizing the rote knowledge instead of understanding the underlying concepts.

Knowledge can get you a few marks but knowledge alone cannot get you passing marks. You must understand the underlying concepts. The ACCA exams, particularly the advanced level exams, test your ability to apply concepts in a given scenario. You will be able to apply your concepts only if you have thorough understanding of the concepts.

4. Lack of Practice

Many students spend all their time in studying the notes, study texts, and other study material. They make a grave mistake of not practicing for their exams under exam conditions. Practicing for the exams is just as important as studying and preparing for the exams. A large number of students with excellent preparation fail in exams due to lack of practice.

Due to lack of practice students face three major problems. The first problem is that the students fail to learn to handle exam stress. The second problem is that they fail to learn to manage their time. The third problem, and the most severe one, is that they fail to learn to apply their concepts in the given scenarios. The students who practice under exam conditions are well prepared to handle exam stress, manage time, and apply concepts in the given scenarios. These three skills play a key role in success and failure in ACCA exams.

Therefore, you should extensively practice for your exams in strict exam conditions. A large number of past exams papers are available from the ACCA website. Download them and practice them under exam conditions. Then compare your answers with the model answers provided by the examiner. This should help you in identifying your strengths and weaknesses. Try to enhance your strengths and overcome your weaknesses with more study and preparation. Then again attempt another past paper and evaluate your performance and repeat the above circle.

5. Not answering all of the questions

Another common reason of failure in ACCA examinations is that students make the mistake of not answering all of the questions. There are two common reasons for this mistake. First reason is that the students skip part of the requirements (in some cases even a whole question altogether) due to extreme carelessness or exam stress. The second reason is that students do not properly manage their time and run out of time.

You should always be very careful and alert the whole time. You should not panic and try to stay calm. If you are careful and calm, you will not be making silly mistakes such as skipping some part of the question's requirements.

Properly plan and manage your time. You should try to allocate time to each question and requirement depending on the marks available for that particular question or requirement. Usually in most of the ACCA exams, for each mark you have 1.8 minutes. So for a question that is worth 10 marks, you should spend about 18 minutes on answering that question. Most of the ACCA exams now give you 15 minutes of reading and planning time at the start of the examination. Use this time very effectively.

If you think that you are running out of time and cannot completely answer a question, you should write down the important points in the form of bullets or short sentences. The examiner will know that you were aware of the answer but could not answer in detail due to lack of time. You will be awarded a few marks for your efforts. And remember each mark is precious!

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See also

  • Oxford Brooks University BSc. Hors Degree
  • Top 10 Tips to Pass ACCA Papers
Why Students Fail in ACCA Exams and What's The Solution? (2024)

FAQs

Why Students Fail in ACCA Exams and What's The Solution? ›

If you keep failing ACCA exams and your mark was in the 30s or below, knowledge was your issue. That might be because you tried question spotting (which doesn't work), you weren't disciplined about your study time, or maybe you wasted time making notes without actually learning anything.

Why do I keep failing ACCA? ›

Students usually fail an exam because they do not have the necessary knowledge OR they have poor exam technique OR a combination of both – the first step to success in studying for your retake is to understand the reason you failed.

What is the hardest ACCA exam to pass? ›

The most difficult ACCA exam. The ACCA exam which tends to present the most challenges to students is Advanced Audit and Assurance (AAA).

Why is ACCA so difficult? ›

The ACCA exam requires dedication, perseverance, and a solid understanding of accounting principles. The exam's difficulty level can vary depending on individual strengths, study approach, and prior experience. It is widely regarded as a rigorous examination that tests theoretical knowledge and practical application.

How can I pass all ACCA exams? ›

ACCA Exam Tips
  1. Start studying well before the exam date, don't leave it to the last minute.
  2. Take a revision course so you feel fully prepared on the exam day.
  3. Make sure you are familiar with the exam structure, syllabus, regulations, etc.
  4. Plan your preparation - set achievable targets for each day.

Is it common to fail ACCA? ›

Failing is really common. In fact, it's more common than a pass if you look at the pass rates. Some students keep failing ACCA exams over and over again. Unfortunately, if you fail once, you're likely to fail twice when it comes to the ACCA.

How do you deal with ACCA failure? ›

Do Not Get Demotivated. First and foremost – remain calm. You always have a second shot at the exam and therefore failing it on the first try does not mean that it's the end of your dream to be a certified chartered accountant. The first step of dealing with failure is accepting it with SKANS Ecampus.

How many times can you fail ACCA? ›

ACCA is a very flexible course, and there is no limit set to the number of failed attempts. You can take an exam as many times as you like after paying the exam fees. However, the only limit set by the ACCA is that of time.

Is ACCA more difficult than CPA? ›

There are various factors to consider when it comes to understanding the difficulty levels of ACCA vs CPA. Both examinations are challenging and need hard work and diligence to clear. While the average pass rate for ACCA is around 55%, for CPA, the percentage is around 40-50%.

Which is the toughest subject in ACCA? ›

For most students, Audit Assurance is generally considered to be the toughest paper, especially at this level. For the Applied Skills exams, along with Performance Management, this is the subject that I get the most queries about. (You'll find plenty of videos on these on my channel.

Why are ACCA pass rates so low? ›

So what are some of the reasons leading to a low ACCA pass percentage? The first reason is the amount of study hours that are necessary to understand and remember all the course content. The more knowledge you possess of each subject, the higher your chances are of passing.

How quickly can you pass ACCA? ›

How quickly can I complete the ACCA qualification? We run four exam sessions per year. Students can sit a maximum of four exams at each session, and a maximum of eight distinct exams each calendar year. You could therefore complete all of the exams in two years.

How many hours should I study for ACCA? ›

When you're studying ACCA we recommend you plan to do a minimum of 8 hours per week. Study time varies in terms of how long it will take you to cover the syllabus, but you can expect to spend about 11 weeks on each paper.

How can I pass ACCA fast? ›

A great motivator and effective method is to study in focused bursts - say 30 minutes - then at the end of the 30 minutes, close the lesson and take a 5 minute break (your "reward"). Come back and now test yourself: force yourself to explain in simple language what you have just been studying.

How can I pass ACCA in first attempt? ›

Here are some tips and tricks that will help you clear your exams on the first attempt.
  1. Make a Detailed Study Plan. ...
  2. Start Your Preparation Early. ...
  3. Enrol in a Coaching Class. ...
  4. Improve your Time Management. ...
  5. Solve a lot of Mock Exams and Practice Tests. ...
  6. Take a Look at Examiner Reports. ...
  7. Make Summaries and Mind Maps of the Topics.

What is the fastest way to complete the ACCA? ›

The quickest way to become a member is to work and study at the same time. If you do, you could qualify in as little as three or four years. Is there a time limit? There's no limit on how long students can spend on the Applied Knowledge and Applied Skills exams.

What is the hardest course in ACCA? ›

Applied Skills ACCA exam order

For most students, Audit Assurance is generally considered to be the toughest paper, especially at this level. For the Applied Skills exams, along with Performance Management, this is the subject that I get the most queries about. (You'll find plenty of videos on these on my channel.

What is the success rate of ACCA course? ›

Pass rates announced for December 2022 ACCA exam sitting
ACCA QualificationPass rate (%)
AA - Audit and Assurance40
Strategic Professional - Essentials
SBL - Strategic Business Leader49
SBR - Strategic Business Reporting47
15 more rows

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