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Certificate Level exam results update

Author: Learning and Professional Development

Published: 05 Nov 2025

Contents
605,316 certificate level exams have been sat by candidates since September 2007, with the majority of results delivered to the candidates and their firms the following day.

All results

The cumulative pass rates for all papers sat between 1 January 2026 and 30 June 2026 are:

All attempts

Module SAT PASS PR%
Accounting 161 83 51.6%
Assurance 122 63 51.6%
Business, Technology and Finance 307 199 64.8%
Law 349 288 82.5%
Management Information 391 214 54.7%
Principles of Taxation 306 222 72.5%
Accounting Fundamentals 2,120 1,803 85.0%
Assurance Risk Fundamentals 2,142 1,909 89.1%
Business Insight and Performance 4,165 3,376 81.1%
Business Law 4.057 3,660 90.2%
Sustainability and Ethics 3,565 3,555 99.7%
Tax Fundamentals 3,586 3,258 90.9%
Grand Total 21,271 18,630 87.6%

First attempt

Module SAT PASS PR%
Accounting 73 32 43.8%
Assurance 60 32 53.3%
Business, Technology and Finance 229 159 69.4%
Law 266 231 86.8%
Management Information 209 120 57.4%
Principles of Taxation 176 135 76.7%
Accounting Fundamentals 1,875 1,659 88.5%
Assurance Risk Fundamentals 1,952 1,772 90.8%
Business Insight and Performance 3,529 2,897 82.1%
Business Law 3,721 3,369 90.5%
Sustainability and Ethics 3,559 3,550 99.75%
Tax Fundamentals 3,337 3,064 91.8%
Grand Total 18.986 17,020 89.6%

Re-sits

Module SAT PASS PR%
Accounting 88 51 58.0%
Assurance 62 31 50.0%
Business, Technology and Finance 78 40 51.3%
Law 83 57 68.7%
Management Information 182 94 51.6%
Principles of Taxation 130 87 66.9%
Accounting Fundamentals 245 144 58.8%
Assurance Risk Fundamentals 190 137 72.1%
Business Insight and Performance 636 479 75.3%
Business Law 336 291 86.6%
Sustainability and Ethics 6 5 83.3%
Tax Fundamentals 249 194 77.9%
Grand Total 2,285 1,610 70.5%

Europe

The cumulative pass rates for all papers sat between 1 January 2026 and 30 June 2026 are:

Module SAT PASS PR%
Accounting 66 43 65.2%
Assurance 41 32 78.0%
Business, Technology and Finance 198 161 81.3%
Law 314 260 82.8%
Management Information 234 141 60.3%
Principles of Taxation 252 190 75.4%
Accounting Fundamentals 1,870 1,596 85.3%
Assurance Risk Fundamentals 1,941 1,770 91.2%
Business Insight and Performance 3,959 3,233 81.7%
Business Law 3,947 3,577 90.6%
Sustainability and Ethics 3,419 3,415 99.88%
Tax Fundamentals 3,534 3,214 90.9%
Grand Total 19,775 17,632 89.2%

First attempt (Europe)

Module SAT PASS PR%
Accounting 28 15 53.6%
Assurance 25 21 84.0%
Business, Technology and Finance 158 133 84.2%
Law 242 211 87.2%
Management Information 117 82 70.1%
Principles of Taxation 143 113 79.0%
Accounting Fundamentals 1,645 1,463 88.9%
Assurance Risk Fundamentals 1,776 1,648 92.8%
Business Insight and Performance 3,348 2,765 82.6%
Business Law 3,618 3,293 91.0%
Sustainability and Ethics 3,416 3,412 99.88%
Tax Fundamentals 3,288 3,023 91.9%
Grand Total 17,804 16,179 90.9%

Re-sits (Europe)

Module SAT PASS PR%
Accounting 38 28 73.7%
Assurance 16 11 68.8%
Business, Technology and Finance 40 28 70.0%
Law 72 49 68.1%
Management Information 117 59 50.4%
Principles of Taxation 109 77 70.6%
Accounting Fundamentals 225 133 59.1%
Assurance Risk Fundamentals 165 122 73.9%
Business Insight and Performance 611 468 76.6%
Business Law 329 284 86.3%
Sustainability and Ethics 3 3 100.0%
Tax Fundamentals 246 191 77.6%
Grand Total 1,971 1,453 73.7%

Rest of world

The cumulative pass rates for all papers sat between 1 January 2026 and 30 June 2026 are:

All attempts (rest of world)

Module SAT PASS PR%
Accounting 95 40 42.1%
Assurance 81 31 38.3%
Business, Technology and Finance 109 38 34.9%
Law 35 28 80.0%
Management Information 157 73 46.5%
Principles of Taxation 54 32 59.3%
Accounting Fundamentals 250 207 82.8%
Assurance Risk Fundamentals 201 139 69.2%
Business Insight and Performance 206 143 69.4%
Business Law 110 83 75.5%
Sustainability and Ethics 146 140 95.9%
Tax Fundamentals 52 44 84.6%
Grand Total 1,496 998 66.7%

First attempt (rest of world)

Module SAT PASS PR%
Accounting 45 17 37.8%
Assurance 35 11 31.4%
Business, Technology and Finance 71 26 36.6%
Law 24 20 83.3%
Management Information 92 38 41.3%
Principles of Taxation 33 22 66.7%
Accounting Fundamentals 230 196 85.2%
Assurance Risk Fundamentals 176 124 70.5%
Business Insight and Performance 181 132 72.9%
Business Law 103 76 73.8%
Sustainability and Ethics 143 138 96.5%
Tax Fundamentals 49 41 83.7%
Grand Total 1,182 841 71.2%

Re-sits (rest of world)

Module SAT PASS PR%
Accounting 50 23 46.0%
Assurance 46 20 43.5%
Business, Technology and Finance 38 12 31.6%
Law 11 8 72.7%
Management Information 65 35 53.8%
Principles of Taxation 21 10 47.6%
Accounting Fundamentals 20 11 55.0%
Assurance Risk Fundamentals 25 15 60.0%
Business Insight and Performance 25 11 44.0%
Business Law 7 7 100.0%
Sustainability and Ethics 3 2 66.7%
Tax Fundamentals 3 3 100.0%
Grand Total 314 157 50.0%