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Certificate Level exam results update

Author: Learning and Professional Development

Published: 05 Nov 2025

Contents
596,265 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 28 February 2026 are:

All attempts

Module SAT PASS PR%
Accounting 82 44 53.7%
Assurance 53 29 54.7%
Business, Technology and Finance 141 109 77.3%
Law 187 156 83.4%
Management Information 170 100 58.8%
Principles of Taxation 188 145 77.1%
Accounting Fundamentals 1,082 951 87.9%
Assurance Risk Fundamentals 975 893 91.6%
Business Insight and Performance 2,009 1,684 83.8%
Business Law 1,906 1,746 91.6%
Sustainability and Ethics 1,735 1,733 99.9%
Tax Fundamentals 1,395 1,306 93.6%
Grand Total 9,923 8,896 89.7%

First attempt

Module SAT PASS PR%
Accounting 38 17 44.7%
Assurance 21 12 57.1%
Business, Technology and Finance 121 94 77.7%
Law 146 128 87.7%
Management Information 102 61 59.8%
Principles of Taxation 104 81 77.9%
Accounting Fundamentals 1,003 912 90.9%
Assurance Risk Fundamentals 909 840 92.4%
Business Insight and Performance 1,727 1,460 84.5%
Business Law 1,765 1,623 92.0%
Sustainability and Ethics 1,732 1,731 99.9%
Tax Fundamentals 1,330 1,255 94.4%
Grand Total 8,998 8,214 91.3%

Re-sits

Module SAT PASS PR%
Accounting 44 27 61.4%
Assurance 32 17 53.1%
Business, Technology and Finance 20 15 75.0%
Law 41 28 68.3%
Management Information 68 39 57.4%
Principles of Taxation 84 64 76.2%
Accounting Fundamentals 79 39 49.4%
Assurance Risk Fundamentals 66 53 80.3%
Business Insight and Performance 282 224 79.4%
Business Law 141 123 87.2%
Sustainability and Ethics 3 2 66.7%
Tax Fundamentals 65 51 78.5%
Grand Total 925 682 73.7%

Europe

The cumulative pass rates for all papers sat between 1 January 2026 and 28 February 2026 are:

All results (Europe)

Module SAT PASS PR%
Accounting 28 19 67.9%
Assurance 15 12 80.0%
Business, Technology and Finance 110 92 83.6%
Law 171 143 83.6%
Management Information 99 64 64.6%
Principles of Taxation 167 130 77.8%
Accounting Fundamentals 1,002 895 89.3%
Assurance Risk Fundamentals 929 857 92.2%
Business Insight and Performance 1,997 1,677 84.0%
Business Law 1,898 1,739 91.6%
Sustainability and Ethics 1,723 1,722 99.9%
Tax Fundamentals 1,394 1,305 93.6%
Grand Total 9,533 8,655 90.8%

First attempt (Europe)

Module SAT PASS PR%
Accounting 10 6 60.0%
Assurance 7 6 85.7%
Business, Technology and Finance 94 81 86.2%
Law 135 119 88.1%
Management Information 47 37 78.7%
Principles of Taxation 90 72 80.0%
Accounting Fundamentals 936 861 92.0%
Assurance Risk Fundamentals 866 806 93.1%
Business Insight and Performance 1,720 1,454 84.5%
Business Law 1,757 1,616 92.0%
Sustainability and Ethics 1,722 1,721 99.9%
Tax Fundamentals 1,329 1,254 94.4%
Grand Total 8,713 8,033 92.2%

Re-sits (Europe)

Module SAT PASS PR%
Accounting 18 13 72.2%
Assurance 8 6 75.0%
Business, Technology and Finance 16 11 68.8%
Law 36 24 66.7%
Management Information 52 27 51.9%
Principles of Taxation 77 58 75.3%
Accounting Fundamentals 66 34 51.5%
Assurance Risk Fundamentals 63 51 81.0%
Business Insight and Performance 277 223 80.5%
Business Law 141 123 87.2%
Sustainability and Ethics 1 1 100.0%
Tax Fundamentals 65 51 78.5%
Grand Total 820 622 75.9%

Rest of world

The cumulative pass rates for all papers sat between 1 January 2026 and 28 February 2026 are:

All attempts (rest of world)

Module SAT PASS PR%
Accounting 54 25 46.3%
Assurance 38 17 44.7%
Business, Technology and Finance 31 17 54.8%
Law 16 13 81.3%
Management Information 71 36 50.7%
Principles of Taxation 21 15 71.4%
Accounting Fundamentals 80 56 70.0%
Assurance Risk Fundamentals 46 36 78.3%
Business Insight and Performance 12 7 58.3%
Business Law 8 7 87.5%
Sustainability and Ethics 12 11 91.7%
Tax Fundamentals 1 1 100.0%
Grand Total 390 241 61.8%

First attempt (rest of world)

Module SAT PASS PR%
Accounting 28 11 39.3%
Assurance 14 6 42.9%
Business, Technology and Finance 27 13 48.1%
Law 11 9 81.8%
Management Information 55 24 43.6%
Principles of Taxation 14 9 64.3%
Accounting Fundamentals 67 51 76.1%
Assurance Risk Fundamentals 43 34 79.1%
Business Insight and Performance 7 6 85.7%
Business Law 8 7 87.5%
Sustainability and Ethics 10 10 100.0%
Tax Fundamentals 1 1 100.0%
Grand Total 285 181 63.5%

Re-sits (rest of world)

Module SAT PASS PR%
Accounting 26 14 53.8%
Assurance 24 11 45.8%
Business, Technology and Finance 4 4 100.0%
Law 5 4 80.0%
Management Information 16 12 75.0%
Principles of Taxation 7 6 85.7%
Accounting Fundamentals 13 5 38.5%
Assurance Risk Fundamentals 3 2 66.7%
Business Insight and Performance 5 1 20.0%
Business Law – – –
Sustainability and Ethics 2 1 50.0%
Tax Fundamentals – – –
Grand Total 105 60 57.1%