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Certificate Level exam results update

Author: Learning and Professional Development

Published: 05 Nov 2025

Contents
600,856 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 31 March 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 1,448 1,258 86.9%
Assurance Risk Fundamentals 1,388 1,263 91.0%
Business Insight and Performance 2,761 2,285 82.8%
Business Law 2,690 2,472 91.9%
Sustainability and Ethics 2,541 2,539 99.9%
Tax Fundamentals 2,050 1,892 92.3%
Grand Total 14,514 12,778 88.0%

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 1,314 1,186 90.3%
Assurance Risk Fundamentals 1,276 1,180 92.5%
Business Insight and Performance 2,386 1,999 83.8%
Business Law 2,493 2,298 92.2%
Sustainability and Ethics 2,538 2,537 99.96%
Tax Fundamentals 1,961 1,821 92.9%
Grand Total 12,981 11,730 90.4%

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 134 72 53.7%
Assurance Risk Fundamentals 112 83 74.1%
Business Insight and Performance 375 286 76.3%
Business Law 197 174 88.3%
Sustainability and Ethics 3 2 66.7%
Tax Fundamentals 89 71 79.8%
Grand Total 1,533 1,048 68.4%

Europe

The cumulative pass rates for all papers sat between 1 January 2026 and 31 March 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 313 259 82.7%
Management Information 234 141 60.3%
Principles of Taxation 252 190 75.4%
Accounting Fundamentals 1,338 1,174 87.7%
Assurance Risk Fundamentals 1,331 1,220 91.7%
Business Insight and Performance 2,670 2,214 82.9%
Business Law 2,672 2,456 91.9%
Sustainability and Ethics 2,486 2,485 99.96%
Tax Fundamentals 2,035 1,877 92.2%
Grand Total 13,636 12,252 89.9%

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 241 210 87.1%
Management Information 117 82 70.1%
Principles of Taxation 143 113 79.0%
Accounting Fundamentals 1,219 1,109 91.0%
Assurance Risk Fundamentals 1,229 1,143 93.0%
Business Insight and Performance 2,303 1,903 88.3%
Business Law 2,475 2,282 92.2%
Sustainability and Ethics 2,485 2,484 99.96%
Tax Fundamentals 1,946 1,806 92.8%
Grand Total 12,369 11,328 91.6%

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 119 65 54.6%
Assurance Risk Fundamentals 102 77 75.5%
Business Insight and Performance 367 284 77.4%
Business Law 197 174 88.3%
Sustainability and Ethics 1 1 100.0%
Tax Fundamentals 89 71 79.8%
Grand Total 1,267 724 72.9%

Rest of world

The cumulative pass rates for all papers sat between 1 January 2026 and 31 March 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 36 29 80.6%
Management Information 157 73 46.5%
Principles of Taxation 54 32 59.3%
Accounting Fundamentals 110 84 76.4%
Assurance Risk Fundamentals 57 43 75.4%
Business Insight and Performance 91 71 78.0%
Business Law 18 16 88.9%
Sustainability and Ethics 55 54 98.2%
Tax Fundamentals 15 15 100.0%
Grand Total 878 526 59.9%

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 25 21 84.0%
Management Information 92 38 41.3%
Principles of Taxation 33 22 66.7%
Accounting Fundamentals 95 77 81.1%
Assurance Risk Fundamentals 47 37 78.7%
Business Insight and Performance 83 69 83.1%
Business Law 18 16 88.9%
Sustainability and Ethics 53 53 100.0%
Tax Fundamentals 15 15 100.0%
Grand Total 612 402 65.7%

Re-sits (rest of world)

Module SAT PASS PR%
Accounting 50 23 46.7%
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 15 7 46.7%
Assurance Risk Fundamentals 10 6 60.0%
Business Insight and Performance 8 2 25.0%
Business Law – – –
Sustainability and Ethics 2 1 50.0%
Tax Fundamentals – – –
Grand Total 266 124 46.6%