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Certificate Level exam results update

Author: Learning and Professional Development

Published: 05 Nov 2025

Contents
608,850 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 August 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 2,379 2,003 84.2%
Assurance Risk Fundamentals 2,462 2,162 87.8%
Business Insight and Performance 4,863 3,860 79.4%
Business Law 5,015 4,514 90.0%
Sustainability and Ethics 4,182 4,167 99.6%
Tax Fundamentals 4,266 3,839 90.0%
Grand Total 24,803 21,614 87.1%

First attempt

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 1,944 1,644 84.6%
Assurance Risk Fundamentals 2,054 1,862 90.7%
Business Insight and Performance 4,535 3,640 80.3%
Business Law 4,780 4,321 90.4%
Sustainability and Ethics 3,911 3,906 99.87%
Tax Fundamentals 4,082 3,678 90.1%
Grand Total 22,411 19,878 88.7%

Re-sits

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 435 359 82.5%
Assurance Risk Fundamentals 408 300 73.5%
Business Insight and Performance 328 220 67.1%
Business Law 235 193 82.1%
Sustainability and Ethics 271 261 96.3%
Tax Fundamentals 184 161 87.5%
Grand Total 2,392 1,736 72.6%

Europe

The cumulative pass rates for all papers sat between 1 January 2026 and 31 August 2026 are:

All attempts (Europe)

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 2,095 1,836 87.6%
Assurance Risk Fundamentals 2,235 2,003 89.6%
Business Insight and Performance 4,038 3,266 80.9%
Business Law 4,612 4,176 90.5%
Sustainability and Ethics 4,174 4,160 99.66%
Tax Fundamentals 3,927 3,575 91.0%
Grand Total 22,094 19,725 89.3%

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 1,697 1,500 88.4%
Assurance Risk Fundamentals 1,876 1,731 92.3%
Business Insight and Performance 3,768 3,071 81.5%
Business Law 4,390 3,991 90.9%
Sustainability and Ethics 3,907 3,902 99.87%
Tax Fundamentals 3,753 3,424 91.2%
Grand Total 20,104 18,194 90.5%

Re-sits (Europe)

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 398 336 84.4%
Assurance Risk Fundamentals 359 272 75.8%
Business Insight and Performance 270 195 72.2%
Business Law 222 185 83.3%
Sustainability and Ethics 267 258 96.6%
Tax Fundamentals 174 151 86.8%
Grand Total 1,990 1,531 76.9%

Rest of world

The cumulative pass rates for all papers sat between 1 January 2026 and 31 August 2026 are:

All attempts (rest of world)

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 284 167 58.8%
Assurance Risk Fundamentals 227 159 70.0%
Business Insight and Performance 825 594 72.0%
Business Law 403 338 83.9%
Sustainability and Ethics 8 7 87.5%
Tax Fundamentals 339 264 77.9%
Grand Total 2,709 1,889 69.7%

First attempt (rest of world)

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 247 144 58.3%
Assurance Risk Fundamentals 178 131 73.6%
Business Insight and Performance 767 569 74.2%
Business Law 390 330 84.6%
Sustainability and Ethics 4 4 100.0%
Tax Fundamentals 329 254 77.2%
Grand Total 2,307 1,684 73.0%

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 37 23 62.2%
Assurance Risk Fundamentals 49 28 57.1%
Business Insight and Performance 58 25 43.1%
Business Law 13 8 61.5%
Sustainability and Ethics 4 3 75.0%
Tax Fundamentals 10 10 100.0%
Grand Total 402 205 51.0%