Knowing the ACCA passing ratio can be beneficial when preparing for ACCA tests, but take these figures at a different level. A high ACCA passing percentage in Nepal or elsewhere doesn’t mean the exam is less demanding.
On the other hand, a low passing rate doesn’t mean the module is exceptionally challenging to pass. Instead of allowing these percentages to dictate your study approach and related decisions, use them to determine the common areas where ACCA aspirants face challenges. These statistics will help you focus on modules that are often difficult to pass.
In this blog, we’ll examine the ACCA passing ratio in Nepal, the local challenges and opportunities it’s based on, and current statistics.

ACCA Pass Percentage in Nepal

The ACCA pass percentage in Nepal reflects the dedication and performance of the students taking ACCA exams within the region. Looking back, we can see that the ACCA passing rates vary. The following are key points to consider when measuring the success rate:

Historical Fluctuation

The ACCA pass percentage in Nepal has fluctuated over the years. This fluctuation is usually based on difficulty level, exam patterns, candidate preparation, and changes in syllabus/course.

Recent Statistics

To know the current passing percentage, candidates should visit the official ACCA website for better insights.
The passing percentage of ACCA students in Nepal is moderate. The higher success ratio indicates that Nepalese students are performing very well. The reason behind the success rate is that for Nepalese students pursuing the certification, several resources and support systems are available, such as:

  • Local ACCA learning and training centers
  • ACCA office in the region
  • Various online resources, including the official website and learning community
  • Study course materials and online bookstores
  • Institutional scholarships and financial aid
  • Professional ACCA events and networking opportunities

Recommended Readings:
ACCA in Nepal
ACCA course fees in Nepal

ACCA Passing Rates: Latest Statistics

In June 2024, 107,506 aspirants registered, while 124,727 took the exams. Let’s examine the ACCA passing rates for the June 2024 attempt.

ACCA Qualification Pass Rates

Level

 Paper Pass Rate (%)
Applied Knowledge
BT – Business and Technology 89%
FA- Financial Accounting 68%
MA – Management Accounting 68%
Applied Skills
LW – Corporate and Business Law 79%
TX- Taxation 55%
FR – Financial Reporting 51%
PM – Performance Management 42%
FM- Financial Management 48%
AA – Audit and Assurance 44%
Strategic Professional – Essential
SBL – Strategic Business Leader 52%
SBR – Strategic Business Reporting 49%
Strategic Professional – Options    
AAA – Advanced Audit and Assurance 37%
AFM – Advanced Financial Management 46%
APM – Advanced Performance Management 37%
ATX – Advanced Taxation 47%

Please note: The above data has been taken from ACCA Think Ahead.

Key Variables Influencing ACCA Pass Rates in Nepal

The passing ratio of ACCA in Nepal depends on various factors. Let’s take a look at the most significant ones:

Access to Resources

Unfortunately, many ACCA aspirants are not financially stable enough to get professional coaching and the necessary study material to prepare for the exam. The total investment required to complete ACCA is approximately 500,000 500,000 to 600,000 NPL. It’s quite daunting for families to gather enough funds for ACCA registration, study materials, tuition fees, and exams. Moreover, passing the exam in one sitting is difficult, and some students must reappear in exams, thus making it costlier.
Related blogs:
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Regional Support

Nepalese students are fortunate aspirants who get localized, quality coaching and support from the institution. This has positively impacted their results, and it should be kept as a top priority. However, they require an equivalence certificate from Tribhuwan University while applying for membership. For a long time, the university has not provided the certificate based on the fact that ACCA is a ‘distance learning qualification’.

Regional Trends

The passing percentage of ACCA has fluctuated with the availability of resources and exam preparedness of candidates.

Job Placement and Internship Opportunities

Some ACCA candidates are fortunate enough to land in big enterprises. However, as professional accountants, they are mostly underpaid compared to the salary of ACCA-qualified people in other parts of the world. In Nepal, most companies prefer ICAN students over ACCA students as audit trainees, thus making it more difficult for them to secure an internship opportunity.
Useful Readings:
ACCA jobs in Nepal

Key Takeaways

Bear in mind that ACCA is a challenging professional certification that requires plenty of effort, time, and resources. The best way to prepare for each exam is to give equal dedication and time. It’s a good idea to take a thorough look at the passing rates before appearing for the exam because it helps you determine which areas have been troublesome for candidates.
If you’re an ACCA aspirant, then it’s a great idea to begin your research with Examiner’s reports. This report explains where students have erred and how to prevent those mistakes in the future. Please note that we have created this blog not to scare you but to encourage you and help you understand the ins and outs before you start your journey.

Frequently Asked Questions

  1. What is the passing percentage of ACCA?

The percentage of passing ACCA is approximately 45% to 50%. However, this ratio varies from country to country.

  1. How much does a Chartered Certified Accountant earn in Nepal?

The salary of an ACCA professional varies. Beginners can earn up to NPR 25,000, whereas higher professionals can easily earn up to NPR 1,500,000.

  1. Which is the better ACCA for CA in Nepal?

If you’re planning to work in Nepal, you can choose which professional program (ACCA or CA) you want. However, if you’re planning to move abroad, you should go with ACCA, as it’s a better and more beneficial option.

  1. What is the scope of ACCA in Nepal?

ACCA graduates in Nepal can pursue careers in consulting, banking, finance, and government sectors. Numerous opportunities are available in multinational companies for ACCA-qualified professionals.