111,788 computer based assessments have been sat by candidates, with the majority of results delivered to the candidates and their firms the following day.
The cumulative pass rates for all papers sat between 1 January and 30 April 2012 are:
Total sittings
| Subject | Sat | Pass | Pass rate % |
|---|
| Accounting |
625 |
524 |
83.8% |
| Assurance |
601 |
523 |
87.0% |
| Principles of Taxation |
954 |
862 |
90.4% |
| Business and Finance |
1138 |
1082 |
95.1% |
| Management Information |
946 |
797 |
84.2% |
| Law |
1479 |
1290 |
87.2% |
First attempt
| Subject | Sat | Pass | Pass rate % |
|---|
| Accounting |
526 |
461 |
87.6% |
| Assurance |
522 |
464 |
88.9% |
| Principles of Taxation |
873 |
805 |
92.2% |
| Business and Finance |
1085 |
1038 |
95.7% |
| Management Information |
766 |
664 |
86.7% |
| Law |
1266 |
1123 |
88.7% |
Second attempt
| Subject | Sat | Pass | Pass rate % |
|---|
| Accounting |
77 |
50 |
64.9% |
| Assurance |
58 |
42 |
72.4% |
| Principles of Taxation |
62 |
49 |
79.0% |
| Business and Finance |
48 |
42 |
87.5% |
| Management Information |
148 |
113 |
76.4% |
| Law |
175 |
138 |
78.9% |
Third attempt
| Subject | Sat | Pass | Pass rate % |
|---|
| Accounting |
19 |
11 |
57.9% |
| Assurance |
18 |
14 |
77.8% |
| Principles of Taxation |
16 |
8 |
50.0% |
| Business and Finance |
5 |
2 |
40.0% |
| Management Information |
24 |
13 |
54.2% |
| Law |
28 |
21 |
75.0% |
Fourth attempt
| Subject | Sat | Pass | Pass rate % |
|---|
| Accounting |
3 |
2 |
66.7% |
| Assurance |
3 |
3 |
100.0% |
| Principles of Taxation |
3 |
0 |
0.0% |
| Business and Finance |
0 |
0 |
|
| Management Information |
8 |
7 |
85.5% |
| Law |
10 |
8 |
80.0 |
Fifth attempt or more
| Subject | Sat | Pass | Pass rate % |
|---|
| Accounting |
0 |
0 |
|
| Assurance |
0 |
0 |
|
| Principles of Taxation |
0 |
0 |
|
| Business and Finance |
0 |
0 |
|
| Management Information |
0 |
0 |
|
| Law |
0 |
0 |
|
The ACA Qualification from 2007
Introducing the ACA qualification from September 2007, with its new curricula, new assessment techniques and a new assessment delivery mechanism is a challenging task, with multiple stakeholders who need to be satisfied.
We have been delighted with the robustness of the computer testing software and the performance of the examinations themselves - the marks distributions are exemplary and show that they are truly discriminating between candidates. We have been pleased at the positive feedback on the ICAEW learning materials from students and tutors.
We are grateful to all the tuition providers who have worked hard to set up courses that meet both the students' and their employers' needs. It is important that, going forward, we continue to work closely together with our tuition providers.
Technical rigour
It was expected that the overall pass rate for accounting would be lower than for the other papers. The new curriculum was designed to address the concern of employers that the current ACA was insufficiently technically rigorous, particularly in the area of basic Financial Accounting.
Feedback
In order to further improve our service to employers and students, we need to hear from you and understand any issues. We would welcome your comments on any aspects of the computer based examinations "experience" of your students - both positive and negative.
Email: student.support@icaew.com
Or write to:
Student Support
ICAEW
Metropolitan House,
321 Avebury Boulevard,
Milton Keynes
MK9 2FZ