The pass rates for the December 2009 sitting of the ACCA Qualification Professional Papers are as follows:
Paper F1 Accountant in Business – 66%*
Paper F2 Management Accounting – 58%*
Paper F3 Financial Accounting – 64%*
Paper F4 Corporate and Business Law – 42%
Paper F5 Performance Management – 52%
Paper F6 Taxation – 51%
Paper F7 Financial Reporting – 39%
Paper F8 Audit and Assurance – 40%
Paper F9 Financial Management – 37%
Paper P1 Professional Accountant – 49%
Paper P2 Corporate Reporting – 58%
Paper P3 Business Analysis – 48%
Paper P4 Advanced Financial Management – 41%
Paper P5 Advanced Performance Management – 42%
Paper P6 Advanced Taxation – 39%
Paper P7 Advanced Audit and Assurance – 39%
The pass rates for the December 2009 sitting of the Certified Accounting Technician (CAT) scheme
Paper 1 Recording Financial Transactions – 64%*
Paper 2 Information and Management Control – 65%*
Paper 3 Maintaining Financial Records – 62%*
Paper 4 Accounting for Costs – 63%*
Paper 5 Managing People and Systems – 42%
Paper 6 Drafting Financial Statements – 57%
Paper 7 Planning, Control and Performance Management – 58%
Paper 8 Implementing Audit Procedures – 30%
Paper 9 Preparing Taxation Computations – 59%
Paper 10 Managing Finances – 36%