ACCA December 2025 Results in Nepal: Global Pass Rates & Paper Insights

INTRODUCTION: 

When planning their academic journey with ACCA, students tend to be quite scared of the expected outcomes; being anxious about results is normal, as the qualification is considered to be amongst the most complicated accounting credentials. Therefore, to give themselves an idea and forecast their results, students usually check the ACCA global pass rate; hence, to bring ease for them, we have brought forward insights into the ACCA Dec 2025 pass rates Nepal. Nepali students can explore these global pass rates by December 2025 and plan their journey in accordance with them. 

Every year after each exam session, ACCA Global does their work of providing students with global pass rates for each module so that aspirants can plan their academic journey. To understand these things in-depth and explore the ACCA December 2025 results in Nepal, read this blog till the end, and then proceed to planning to get better academic outcomes. 

ACCA EXAM SESSIONS: AN OVERVIEW

ACCA exams are conducted four times a year in March, June, September, and December; the list of global passing rates of each session is created separately according to the results of that specific session. ACCA ensures the passing rate is accurate so that aspirants can explore the threshold and keep themselves academically equipped to face the challenges and conquer them. Students typically explore the pass rates of the most recent exam attempt; hence, for aspiring ACCA students in Nepal, we have enlisted the ACCA Dec 2025 pass rates Nepal. 

ACCA DEC 2025 PASS RATES NEPAL:

Now, let’s explore the ACCA December 2025 pass rate by paper; below, the global passing ratio of the December 2025 exam session is stated for each exam. Students can explore the success ratio of each module and place more focus on the one with the lowest success rate. 

1: APPLIED KNOWLEDGE LEVEL:

First, let’s begin with the modules of the foundational ACCA level known as the Applied Knowledge; there are three modules included in this level. The global ACCA December 2025 pass rate by paper is stated below:

1. According to the ACCA December 2025 results, the passing ratio of students in the Business & Technology paper is 87% globally.
2. ACCA global pass rates December 2025 for the paper of Financial Accounting is 68%.
3. The global success ratio of students from Management Accounting in December 2025 attempts is 64%.

2: APPLIED SKILLS LEVEL:

The academic level with the largest number of exams is also considered to be the intermediary level; the ACCA December 2025 results in Nepal for these modules have been decent. Here are the global ACCA paper-wise pass rates December 2025 that students can get an idea from.

1. The global ratio of successes in the Corporate & Business Law module is 82% in the December 2025 attempt.
2. In the Taxation paper, around 55% of students secured success. 
3. According to the ACCA December 2025 results in Nepal, around 51% students globally succeeded in the Financial Reporting paper.
4. ACCA Dec 2025 pass rates Nepal state that around 40% students globally achieved success in the Performance Management paper.
5. The global success rate for the Financial Management paper was 48% globally.
6. Lastly, an average of 46% students across the world received success-driven academic outcomes in the Audit & Assurance exam.

3: STRATEGIC PROFESSIONAL: 

The most advanced and the last level of ACCA is known as the Strategic Professional level; it includes 2 mandatory papers and four optionals, out of which students are supposed to choose any two. Here is a list of the Global ACCA Dec 2025 pass rates Nepal for all the papers.

1. Strategic Business Leadership (SBL) is a mandatory paper in which the global pass rates for the Dec 2025 attempt was 50%.
2. The second mandatory exam is Strategic Business Reporting (SBR), and the global passing rate for this exam is 48%.
3. Advanced Financial Management (AFM) has a global pass rate of 45%; it is an optional paper.
4. Advanced Performance Management (APM) is one of the four optional exams; according to the ACCA Dec 2025 pass rates Nepal 41% students globally managed to secure success in this exam. 
5. The number of global successes in the Advanced Taxation (ATX) exam is about 50%, and it is one of the ACCA optional exams. 
6. Lastly, the Advanced Audit & Assurance is one of the optional papers of ACCA, and according to the ACCA December 2025 results in Nepal, it had a global success rate of 38%.

CONCLUSION:

Understanding the global pass rates is important while preparing to sit in the upcoming ACCA exam session; hence, Nepali students planning to appear in any of the four exam sessions of ACCA 2026 should explore the ACCA Dec 2025 pass rates Nepal. This way, they will have the result insights and will be able to plan their academic journey in accordance with the set threshold for each module. Know that all the passing rates are stated for the Global audience and they aren’t region-specific; other than that, the success ratio for each ACCA exam session can slightly differ depending on the academic performance of the students appearing in that session. 

FREQUENTLY ASKED QUESTIONS:

Q1: Which are the modules with the most and least success ratios according to the ACCA Dec 2025 pass rates Nepal?

Answer: The ACCA modules with the highest global pass rates are Business & Technology, as well as Corporate & Business Law. The ACCA papers with the lowest passing rates are Advanced Audit & Assurance, as well as Performance Management, according to the ACCA December 2025 pass rates in Nepal. 

Q2: Where can I check the updated Global pass rates of ACCA exams in Nepal?

Answer: The updated list of ACCA’s global passing rates is available on the website of ACCA Global; aspirants from any part of the world can access it and plan their academic journey smartly. 

Q3: What was the ACCA December 2025 results date in Nepal? 

Answer: The ACCA December 2025 results date in Nepal was 16th January 2026; students all across the world could check their results via ACCA Global.